平等权保障视角下灵活就业人员社会保险问题研究

平等权作为公民的基本权利,同样适用于社会保险给付领域。无论从社会保障权的实现还是社会保险制度的法理基础来看,现行制度排斥灵活就业人员进入工伤保险和失业保险体系的做法均违反平等权保障要求;灵活就业人员在职工基本养老保险和基本医疗保险中的差别待遇,既不符合社会保险的属性,亦无上位法依据,且与国家的大政方针相悖。因此,亟须调整现行职工社会保险制度,将灵活就业人员纳入工伤保险体系;规定其享受职工基本养老保险的年龄与职工相同,建立“多缴费、长缴费”的保费与待遇挂钩激励机制;废除灵活就业人员享受职工基本医保待遇等待期的相关规定;逐步建立与其就业特点相适应的失业保障制度,促进多种灵活就业方式健康发展。

非货币激励因素对中小学教师工作满意度的影响——基于云贵川渝的调查

教师工作满意度是影响教师工作效能、促进教师可持续发展的重要因素。研究采用TALIS 2018教师问卷对云贵川渝4个省份的中小学教师展开抽样调查。数据分析显示,该地区教师工作满意度处于较高水平,但内部群体间存在显著性差异。回归分析发现,云贵川渝4省份中小学教师工作满意度受工资薪酬以及其他非货币因素的影响。比较分析发现,云贵川渝初中教师对工资薪酬的接受度高于上海同行,但对社会认可、媒体关注等非货币激励因素的认可程度却低于上海教师,从而使其工作满意度整体水平低于上海。研究认为,坚持教育家精神铸魂强师的同时提升教师工作满意度,需要在巩固提高工资薪酬水平的基础上,进一步从优化教师工作体验、提高教师学历、打通职业晋升渠道、营造尊师重教良好氛围等非货币因素着手,在满足教师内在需求的同时,为加快教育现代化、建设教育强国、办好人民满意的教育提供有力支撑。

Optimal investment for the defined-contribution pension with stochastic salary under a CEV model

In this paper, we study the optimal investment strategy of defined-contribution pension with the stochastic salary. The investor is allowed to invest in a risk-free asset and a risky asset whose price process follows a constant elasticity of variance model. The stochastic salary follows a stochastic differential equation, whose instantaneous volatility changes with the risky asset price all the time. The HJB equation associated with the optimal investment problem is established, and the explicit solution of the corresponding optimization problem for the CARA utility function is obtained by applying power transform and variable change technique. Finally, we present a numerical analysis.

管理者薪酬、薪酬绩效敏感性与公司非效率投资——基于动态面板System GMM模型的实证研究

以2002～2011年716家上市公司为样本，运用动态面板的System GMM估计方法，同时考虑了三种内生性，研究了管理者薪酬、薪酬绩效敏感性与公司非效率投资间的关系。通过研究发现，提高管理者薪酬及其薪酬绩效敏感性不仅有利于降低公司的非效率投资行为，而且管理者薪酬与其薪酬绩效敏感性间的交互效应也对公司非效率投资有显著的影响。在降低公司的非效率投资方面，管理者薪酬与其绩效敏感性间存在互补效应。

Model Study of Senior Executive Salary of Enterprises

Currently,there is a lot of discussion concerning about the salary problem of the senior managers of a business enterprise. How to determine the wage levels has already been the problem which should be urgently worked out. The establishment of the wage levels' standard should not only can attract and retain core talent,but also be able to be accepted by public thinking. Based on the considerations above,a reasonable pay system should be set up scientifically. In this paper,a point of view of the mathematical modeling has been taken in reasonable analysis of enterprises' pay system for a rational decision about the salary-level of the senior executives who according to the economic developing regulation should be made. The model founded in this paper reflects the reasonable distribution of the annual salary. On the other hand,individual contribution degree fully explains the rationality of the model.

Analysis and Discussion about Quantitative Grading Standard for Salary Promotion of Agricultural Scientific Researchers

The existing performance salary system has several grades in the same job title. When the number of workers qualified for promotion is more than the target,quantitative grading is usually adopted to determine salary promotion personnel. Scientific,fair and reasonable grading content and standard directly concern income and remuneration of scientific researchers,and also concern recognition and respect degree of contribution made by scientific researchers. Therefore,quantitative grading standard is of the utmost importance to keeping stability,arousing enthusiasm and creativity of scientific researchers,and promoting smooth development of scientific research. Achievements awarded,papers published and project research can reflect scientific research level,ability and working performance of agricultural scientific researchers. This paper takes these three items as examples,analyzes,discusses and compares the establishment and evaluation of quantitative grading standard. It states that " one yardstick" and " one vote veto system" should be adhered to when evaluating using the quantitative grading standard. It is expected to provide reference for organizations of the same trade in establishing quantitative grading standard and conducting evaluation.

Relationship between the Current Account Balance Ratio and Salary Ratio in Japanese Municipal Hospitals

Background: While public municipal hospitals in Japan are supported by public financing and are less likely to fail than private hospitals, more than half are in financial deficit. Hospitals running at a deficit may have poorer outcomes and less investment in maintenance of human or physical capital, as well as increased rates of patient adverse events. We sought to clarify the relationship between municipal hospital surpluses or deficits and salary expenditures. Methods: We extracted financial data for 253 general hospitals of 300 beds or more from financial statements for the 2013 fiscal year available in the Yearbook of Public Firms, Edition for Hospital. From these data, we calculated account balance ratios and compared the average value of the ratio of labor to the output (salary ratio) for each group using analysis of variance (ANOVA). Results: The salary ratios of hospitals in the surplus group were significantly lower than the salary ratios of hospitals in the deficit group (55.5% vs. 49.4%;p p = 0.342). In the surplus group, the average value of salary ratios was different among the three-bed count groups (mean salary ratio: 53.0% vs. 48.5% vs. 47.4%;ANOVA p = 0.012). In addition, there was a significant difference in mean value between the 300-bed group and ≥500 beds group (mean salary ratio: 53.0% vs. 47.4%;p = 0.002). Conclusion: This study suggests that maintaining a favorable salary ratio to the current account balance is a useful proxy of fiscal health, and interventions to improve the salary ratio may be effective in improving municipal hospital management. Furthermore, among well-managed municipal hospitals, larger hospital size may confer some advantage in purchasing power.

China Mulls National Pollution Permit Trading System

China will look into establish-ing a nation-wide trading system for pollution permits as part of efforts to use mar-ket mechanisms to help clean up its environment,the country’s top environ-ment official was quoted as saying by China Daily.

新时代教育评价体系的价值定位:国际趋势与中国方案

教育评价体系的价值定位是指人们在开展评价过程中遵循的准则、理念或偏好,体现在各领域的评价样态之中。近十年来,发达国家在教育评价改革中存在服务发展、精准刻画、多元参与这三类主要价值定位,我国新时代教育评价改革亦对这些价值导向有所探索。进一步构建新时代具有中国特色的教育评价体系的价值体系,需要构建以学生全面发展为核心的教育评价价值体系,以立德树人为根本遵循统合“服务发展”的价值定位,以开放的态度对待“精准刻画”的技术倡议并加强研究澄清,加强“多元参与导向”的制度化建设。

Countermeasures of the Reform of College Performance-related Salary in the Light of Well-being

This article aims to provide insights into of reform of college performance-related salary with starting at well-being of employees. It comes to the conclusion that it is of significance to reform college performance-related salary system from sev- eral aspects. Encouraging employees＇ participation in reform of college performance-related salary,dealing with the relation between re-search and teaching properly,improving college performance-related salary system and deepening position management can make contribu- tion to quick and well development of college performance-related salary.

从工资‘salary’谈起

我国国家机关干部以及全民所有制(ownership by the people)的企事业单位职工,以及集体所有制(collective ownership)的工作人员,定时由工作单位领到的工资,英语称为 salary,因工种和职务有别外,基本上做到同工同酬(equal work for equal pay)、除固定工资(fixed salary)之外,因地方的差价,政府还给固定职工一定的补贴(subsidy)。

论美英刑事法学理论中的encouragement概念

随着"汉语中所称的‘诱惑侦查’在美英刑法中称‘entrapment’"这一观点逐渐被否定,近年来又有不少学者提出,美英刑事法学理论中的"encouragement"一词才是汉语中所称的"诱惑侦查"。不过,经考察发现,"encouragement"一词只是散见于一些零星的学术论文之中,美英国家规范性的法律文件、权威性的司法判决和专业性的法律词典在论及上述问题时都未正式使用该概念。这一事实说明,美英国家也并未将"encouragement"单独列为一种侦查手段,甚至未将其正式列为被告人进行合法的辩护理由,该概念还仅仅是一个学术概念,尚未正式成为一个专业的法律术语。

《反垄断法》鼓励创新规范的适用规则及其立法表达

《中华人民共和国反垄断法》规定的鼓励创新规范既不是倡导性的内容,也不是附从性的内容,必须得到有效的实施。在规则意义上,实施该规范的基本方式不仅应当明确将妨碍创新作为损害竞争的一个衡量标准,而且应当明确将促进创新作为损害竞争的一个抗辩事由。该法鼓励创新规范中的“创新”之认定标准应当是原则上以鼓励创新为基准、具体以技术发展为标尺。目前应当尽快通过部门规章对这些操作性规则予以明确,待该法再次修改时应将“为改进技术、研究开发新产品的”独立作为垄断协议的豁免情形之一。

Research on the Relationship between Salary Incentives for R&D Personnel and R&D Investment in China’s Pharmaceutical Industry

Objective To explore the relationship between salary incentives for R&D personnel and R&D investment in China’s pharmaceutical industry through an empirical analysis so as to propose suggestions for increasing more R&D investment from the perspective of stimulating R&D personnel.Methods Based on the relevant data of the China’s pharmaceutical industry in the“China High-tech Industry Statistical Yearbook”and other data from the National Bureau of Statistics from 1995 to 2018,co-integration tests was used to construct error correction models and Granger causality tests to explore the relationship between R&D personnel salary incentives and R&D investment.Results and Conclusion There is a long-term balanced relationship between the salary level of R&D personnel in China’s pharmaceutical industry and the investment of R&D.For the per capita salary of R&D personnel increases by 1 unit,the internal expenditure of R&D investment will increase by 2.2451 units.In the short term,the per capita salary of R&D personnel has a slight negative impact on the internal expenditure of R&D investment.In addition,the salary incentives for R&D personnel have the most significant role in promoting R&D investment after five years of implementation.

中小学教师工资合理性参照系的确定和验证——基于2000—2019年数据

经过多年的努力,我国中小学教师工资制度已经建立并深深地嵌入各级政府的公共支出管理制度中,保障了教师工资在政府预算中的优先等级。随着教育财政的重点逐渐从教育经费优先增长转向教育经费“可持续”与“支出合理”并重,对中小学教师工资也在“确保”的同时,提出了有效、合理的要求,然而,教师工资合理有效的标准还缺乏坚实的共识基础。依据OECD的参照指标和我国教育经费的构成特征,初步讨论了教师工资合理性的参照标准,并用2000—2019年的数据进行了验证。结论如下:21世纪前二十年,中小学教师工资总体上超越了人均GDP和城镇单位就业人员,但增长机制还不稳定;不同省份中小学教师工资与当地城镇单位就业人员工资的相对水平差异很大,并且呈现明显的分布惯性;中小学教师工资在教育经费中所占据的份额呈持续上升之势。建议进一步对中小学教师工资增长的动力机制、教育经费支出中的要素结构及中小学教师工资内外部参照标准等相关政策议题进行探讨。

Problems of Personal Income Tax System and Suggestions： from Function of Tax Adjustment Income Gap

China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income distribution. What follows is an analysis of personal adjustment tax income from the proportion of Gini coefficient, Engels coefficient and salaried class of personal income tax, and an explanation of problems and countermeasures of salaried class expense deduction standard, tax rate design, high-income crowd tax regulation.

阶级、结构与《资本论》范畴学——马克思工资理论探析

《资本论》工资由主体论所规定:工资不仅是外在的壳——工资形式,也是内在的瓤——针对资本的批判,突出阶级关系当事人对于工艺者的系统支配性。《资本论》范畴学取决于经济理论的两面性:“资本的政治经济学”和“劳动的政治经济学”。工资既是资本的经济结果,也是资本的统治前提。马克思抓住“资本工资”这个论证中心,工资一般的理解维度据此定格为“阶级—统治—剥削—拜物教”这一模式。由于马克思的理论努力,《资本论》实质性提出了“马克思主义的工资范畴学”,作为两重统一的规定性:算法工资(主体范畴)与雇佣工资(经济范畴)的统一以及阶级工资(劳动力社会价格)与市场工资(劳动力市场价格)的统一。《资本论》工资的系统实现论从中得以确认。一旦从资产者的权利意识的束缚中走出,“工资拜物教”即被瓦解,围绕生活资料安排的系统规划将替代对工资收入水平的单一追求。

Salary Hikes on the National Agenda

Boosting incomes is one of the government＇s priorities in the current five-year plan MIGRANT worker Su ruifang has lived in Beijing for more than 10 years. She started out as a cleaner, but has since

高管贫困经历与企业内部薪酬差距缩小:自我约束效应和移情效应的共同作用

使用2011—2021年沪深A股上市公司相关数据,探究高管贫困经历对企业内部薪酬差距的影响。研究发现,企业管理层的贫困经历能够缩小企业内部薪酬差距。机制分析表明,总经理的贫困经历可以通过“自我约束效应”降低在职消费水平,减少管理层薪酬;董事长贫困经历具有“移情效应”,能够提高企业职工薪酬占比,但同时董事长贫困经历也会削弱企业内部薪酬差距的激励作用,降低企业收入绩效,导致其对普通员工薪酬发挥的作用有限。对企业异质性特征的分析发现,总体而言,管理层贫困经历在非国有企业、员工议价能力较低企业、劳动密集型企业样本中发挥了更为积极的缩小企业内部薪酬差距的作用。