The Research of Change Trend of Our Government's Public Expenditure Scale

It is obvious that the change trend of our government expenditure scale declined constantly .The expenditure proportion of science, education, culture and hygiene increased fast, reflected the situation that the finance of our country was transformed into “public finance” from “building type finance” gradually.The expenditure proportion of the local is higher than central authorities. This is disadvantageous for our country’s economy development and society stability.

Social-Justice Principles Should Apply in Public Expenditure

In the absence of household data, this article attempts to convert variables to build a public expenditure incidence assessment model by using middle-level data to analyse and explain the disequilibrium between the rich and poor in their public expenditure benefits. By using China's provincial data to validate this model, we have found a lack of sufficient public security services for the rich; an increase in cultural, educational and healthcare provisions as well as social relief for the poor over recent years; a lack of social security services for the poor; the availability of immediate economic services, but a lack of those with long-term benefits to the poor; the provision of subsidies to the rich and the furnishing of special-purpose services and support to the poor. The disparity in the provision of public services is primarily attributable to economic strength, economic deficiency, public preference and the government financial transfer payment mechanism. Last but not least, the paper presents some policy recommendations.

Governance Quality,Public Expenditure Efficiency,and Economic Growth

In this paper,we first examine the impact of governance quality on public expenditure efficiency.Then,we try to determine the effect of these expenditures on economic growth.Our starting point is the idea that public expenditure efficiency of a government program is significantly affected by the country’s governance quality.In other words,changes in government expenditure and the returns they generate on a government program depend on governance quality.Our sample consists of 36 countries observed over the 1996 to 2020 period.This period is known by a significant transition of political regimes.Our research model links government expenditure with the returns generated in a country in a given sector.In this model,we introduce the governance variable to examine the impact of government expenditure on returns on a government program in terms of schooling rates and life expectancy.The results indicate that governance quality affects expenditure structure and that efficiency of this expenditure positively correlates with a better governance quality as measured by corruption control and government efficiency.We also found that efficient expenditure has a positive impact on economic growth.

A Study of the Impact of Fiscal Decentralization on the Efficiency of Public Health Expenditure

In this present-day global pandemic that has not been completely resolved,health is a major concern among people,and correspondingly,people are demanding higher standards for public health products and services provided by the government.In this paper,we measure the technical efficiency of public health expenditure in each province by using the data envelopment analysis(DEA)model,and examine the impact of decentralization on the efficiency of public health expenditure under the fiscal decentralization system using the panel data from 31 provinces from 2012-2019 in a panel model subject to fixed effects.

基于三阶段DEA的我国公共服务效率评价

采用三阶段DEA方法,选取2012—2021年我国公共服务的相关数据,分析政治社会类、经济发展类和文化建设类公共服务的效率状况.研究表明,剔除环境和随机因素的影响后,2012—2021年我国公共服务供给效率总体呈现上升趋势,外部因素对我国公共服务效率存在显著影响,各个省域都发生了不同程度的变化,其中对政治社会类公共服务和西部地区的影响最大.同第一阶段DEA结果比较,第三阶段的结果更加符合实际情况.据此,未来我国公共服务的政策重点有三:一要强化制度保障,炼就有制可循的“定心丸”;二要盘活创新要素,激发发展活力的“催化剂”;三要健全评价体系,擦亮效率监督的“监控器”.

Triggering economic growth to ensure financial stability:case study of Northern Cyprus

This study questions the importance of public debt in stable growth between 1980 and 2018,specifically,the Ricardian equivalence hypothesis and Keynesian view are questioned.This study used data obtained from the Northern Cyprus State Planning Office.A restricted vector autoregressive model is used to test the causal relationships between this model and public debt,government expenditure,total capital,consumption,investment,employment,net exports,exchange rate,and gross domestic product growth rate.To ensure financial stability,the variables that trigger economic growth through increased interactions were evaluated.Accordingly,unlike other studies,the Wald test results reveal that public debt does not have a direct effect on the gross national product but indirectly affects total capital,consumption,investment,and public expenditure,all of which influence real gross domestic product(RGDP).It has been observed that employment affects RGDP,consumption,government spending,and investment.There is also bidirectional causality between consumption,government spending,and RGDP.The estimates of the Ricardian equivalent hypothesis are important.However,today’s changing economic policies,declining real incomes,and consumer behavior in the face of ever-increasing inflation require that the theory be redesigned.Therefore,contrary to theoretical predictions,consumers are concerned about maintaining their standard of living rather than directing tax deductions to savings.Contrary to the claims of Keynesian researchers,no causal relationship is observed between public debt and growth in this study.However,public debt directly affects total capital,consumption,government spending,and investment,which are important for sustainable economic policy.

Research on the Effect of R&D Investment Intensity and Sales Expense on the Performance of Biomedical Enterprises

Objective To explore the influence of new drug R&D investment and sales expense on the performance of biomedical enterprises.Methods The financial statements of 76 listed biomedical enterprises for 5 consecutive years were selected,and the data were modeled to study the effect of R&D investment and sales expense on the performance of biomedical enterprises by using financial indicators as tools and statistical methods of multiple linear regression.Results and Conclusion Under the premise that the weak related factors such as enterprise scale,life cycle and asset-liability ratio are set as unrelated variables,the R&D investment intensity of biomedical enterprises is negatively correlated with the current performance,which also shows that the R&D of biomedical enterprises has the characteristics of high risk.Besides,the influence of early R&D investment is delayed.However,the sales expense of leading biomedical enterprises with large scales have higher proportion.Meanwhile the greater sales expense of the same enterprise in different periods,the better the enterprise performance is.Biomedical enterprises should consider their own development stage to develop more patented drugs.Besides,they must formulate plans for allocating reasonable sales personnel and cost expense to ensure that enterprises can obtain better benefits.

The "Three Party" Predicament and Strategy Research of Enterprises' R&D Expenditure Tax Motivation Policy Implementation

In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy.

基于结构-过程的公共R&D投入技术创新效应机理分析

以公共R&D投入的技术创新效应为研究对象,提出基于结构-过程的公共R&D投入效应分析框架,以中国国家创新体系为例,建立公共R&D投入与技术创新产出关系的系统动力学模型,模拟分析公共R&D投入的技术创新效应。研究发现:①企业作为公共R&D经费执行主体的地位有所增强,公共研发机构的作用有所减弱;②调整公共R&D投入结构是促进公共R&D投入目标实现的重要手段。

公共支出政策对企业R&D支出的效应研究

公共支出对企业创新R&D支出是互补效应还是挤出效应,学术界尚无一致结论.本文从我国宏观层面提出假设,运用1998—2009年的时间序列数据,通过线性回归模型计算,研究公共研发支出和财政直接拨款这两项最常用的公共支出政策对企业创新R&D支出的作用效应,结果表明:公共研发支出和财政直接拨款对企业的R&D支出具有积极的促进作用;在宏观层面上,与财政直接拨款相比,我国的公共研发支出对企业R&D支出的促进作用更加明显;上一年的公共支出政策对下一年的企业R&D支出的作用并不明显.

基于绿色发展的中国城市公共支出效率研究——基于四阶段DEA和Bootstrap-DEA模型的实证分析

基于四阶段DEA和Bootstrap-DEA模型对中国城市公共支出效率进行比较分析,结果表明:传统DEA方法测算的城市公共支出效率值被明显低估;城市产业结构、政府对城市环保的重视程度对中国城市公共支出效率具有显著的影响;基于绿色发展的中国城市公共支出效率差异明显,东部城市的综合效率明显好于中部和西部,而西部城市的规模效率较好,中部城市作为夹心层,各项效率均较低。

Analysis on Present Status and Development Tendency of Performance Audit in China

Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese characteristics develops quite fast,while the full sense of performance audit develops quite slowly.Except factors such as different recognition of performance audit,the main reason of this development imbalance is that development of performance audit is limited by the current audit system.Nevertheless,it is not hard to find some positive aspects existing in the development of performance audit in China,concluding developments and changes of the environment of performance audit in China over the recent years.

广东省公共卫生财政支出效率及影响因素研究——基于三阶段DEA-Tobit模型

目的:分析广东省公共卫生财政支出效率及影响因素,并提出相应的建议。方法:运用三阶段DEA方法,对2010—2020年广东省各地市公共卫生财政支出效率进行评价,运用Tobit模型分析其影响因素。结果:广东省公共卫生财政支出效率均值为0.857,且呈现下降趋势;财政规模、财政收入分权对公共卫生财政支出效率有负向作用,财政负担率、健康保险密度和空气质量水平对公共卫生财政支出效率有正向作用,而财政支出分权、受教育程度对纯技术效率有显著的正向作用。结论:广东省公共卫生财政支出效率整体处于中上水平,但区域间差异较大,应提高财政资金管理水平、合理控制公共卫生财政支出规模、理顺省级政府和地方政府的财政资金分配关系,并增加疾病预防支出,发挥财政对卫生健康事业的兜底作用。

Three Critical Issues in Sustainable Development Studies and the Transition Development of China

The core issue for China transition development in the next 30 years is to shift from the quantity growth model to the quality improvement model. The paper introduces the research progress in three key areas of sustainable development studies since the 1990s. It is pointed out that there is a well-being thresh-old at which the margin utility of economic growth for human well-being will decline, that there is an ecological limit beyond which more economic growth in terms of physical scale will be impossible, and that the creation of human well-being is related not only to the amount but also to the structure and efficiency of public expenditure from government. After an in-depth discussion on facts, origins and policy implications of each issue, some theory and policy thinking with long-lasting significance are raised for the transition development of China.

公立医院人员支出占比分析与优化路径探索

目的:开展公立医院人员支出占比现状及原因分析,进行提高人员支出占比的测算,为进一步合理确定人员支出占比、合理确定公立医院薪酬水平提供参考和依据。方法:收集2016-2021年公立医院收支等相关数据,采用结构变动度法进行描述性分析。结果:2016-2021年公立医院人员支出持续增加,占业务支出的比重逐年提高,但距离相关政策提出的目标还有差距。分析其原因主要是医疗服务收入对人员支出的补偿程度不高,政府对公立医院的财政投入相对不足,收支结余空间小等。结论:提高人员支出占比,重要的是增加经费来源、释放薪酬空间、强化岗位管理、加强监督考核、做好运营管理;可通过强化“三医联动”、增加政府财政投入、优化医院内部成本结构等多种措施,逐步提高人员支出占比,确保医院支出以人力资源为重点,更加突出人的贡献与价值。

地方财政自主性与公共服务配置效率:基于法定支出约束视角

财政分权是推动各级政府良性运转,保障社会基本公共服务的重要制度基础,关于分权的效率影响迄今尚未形成广泛共识。本文立足于以法定支出标准为主的地方财政事权约束视角,通过建构包含非自由支配支出项目的央地财政关系理论框架,重新审视了基于特定政治激励机制的地方财政自主性与公共服务配置效率间的动态联系。研究发现,在考虑存在法定支出标准的制度情境下,地方财政自主性对公共服务供给效率具有显著的负向效应,法定支出标准的设定有效缩小了公共资源配置相较于最优状态的偏离度。以上效应在生产性项目,经济水平较高以及地方官员任期更短的地区更为明显。机制分析表明,地方政府在拥有一定的财政自主性条件下,通过压缩基本公共服务支出份额和选择生产性偏向的支出结构降低了公共服务配置效率。进一步研究发现,2014年《预算法》修订取消法定支出标准有利于优化地方公共服务资源配置,从而导致基准效应在更长事件窗口期内呈现先降后升的“U”型非线性特征。本文丰富了现阶段关于政府间财政分权的理论研究,对新时期进一步明确政府间支出责任划分,推动公共民生事业发展等方面具有一定政策启示。