学术成果 > 论文发表

论文发表

When Are People Unhappy? Corruption Experience, Environment, and Life Satisfaction in Mainland China

2016-05-02

Previous research on corruption and happiness has typically considered corruption perception as an indicator of government quality; however, the impact of direct personal experience of corruption has been largely overlooked. The current research, using the Asian Barometer Survey I data set on China, fills this gap. We found that the negative effects of personal experience of corruption on happiness are moderated by the general corruption environment, as measured by the corruption–victimization rate of a province. Corruption experience reduces life satisfaction significantly only when the external environment has a low level of corruption. We applied concepts from the broken windows theory to provide theoretical explanations for this phenomenon and used a series of models to test the robustness of our findings.

上海市建设用地减量化运作机制研究

2016-05-17

研究目的:系统总结上海市建设用地减量化的运作机制,提出减量化机制完善方向。研究方法:描述分析和政策分析方法。研究结果:“五量调控”是上海市建设用地减量化的基础运作机制;资本深化和技术积累是上海市建设用地减量化的驱动机制;建设用地减量化与规划发展空间需进行动态优化;指标转移机制较为完善,指标使用形式多样;市场与政府宏观调控相结合推进了减量化;实现了土地发展权的还原。建设用地减量化是对现行土地管理制度的创新发展,还需在相关政策配套方面进一步完善。研究结论:上海市建设用地减量化吸收和借鉴国内其他省市建设用地管理创新经验,是国家土地管理政策基础上的发展创新,提供了一个解决建设用地配置效率与公平矛盾的新视角。

促进科技创新的税收优惠政策研究

2016-05-28

激发创新创业活力,已成为当前推进供给侧结构性改革的一个核心内容。近年来,政府财政对科技创新的支持力度不断加大,也出台了一系列相关税收优惠政策。本文对高新技术企业、中小微企业、高校科研院所科技创新的税收优惠政策进行了全面分析,发现高新技术企业的认定管理办法还有待完善,针对中小企业的税收优惠政策较为有限,科技成果转化过程中缺乏系统性的税收优惠政策体系,人力资本的税收优惠政策较为薄弱,缺乏税收优惠政策形成的税式支出核算制度。在问题分析基础上,建议对高新技术企业的认定注重过程管理,动态监控税收优惠政策的有效性,同时,加强对中小创新型企业的税收优惠政策扶持,建立系统性的贯穿成果创新转化全过程的税收优惠政策。

租金率折价视角的学区价值测度

2016-07-01

近年来,国内主要城市学区房现象持续升温,成为社会关注热点。由于学区房可以再出售,现有文献基于学区房溢价的研究并不能准确体现学区自身价值。本文提出租金率折价的概念,基于对上海二手房挂牌出售和出租数据的联动使用,应用特征价格模型和边界固定效应的方法对学区房的租金率折价进行系统分析,对优质教育资源的意愿支付价格做出更准确估计。实证结果表明,学区房的租金收益率平均而言比非学区房低5%,对于小户型住宅更可达19%,且租金率折价存在较大的波动,受教育部门公立学校入学政策冲击的影响大,证实学区房存在较大的政策风险。本文据此提出,实施基础教育阶段公共学校入学资格的“租买同权”,将有助于促进基础性公共教育资源的更公平利用,同时也有助于防范房地产市场价格过度波动。

农民对“十二五”高标准农田建设满意度分析

2016-07-01

开展高标准农田建设是当前土地工作的重点之一,而农民满意度是评价工程建设质量的一项重要指标。本文利用2015 年上海某镇抽样调查数据考察了影响农民关于高标准农田工程建设质量满意度的因素。基于多元有序logit 模型进行实证研究发现,生活环境的改善和交通环境的改善会显著提高农民对高标准农田工程建设质量的满意度,男性相比女性、家庭农业人口比例高者的满意度更高,而日常生活的改善和教育程度对工程建设质量满意度没有显著的影响。本文建议在高标准农田项目建设中提高对村落交通状况和农民生活环境以及家庭农业人口比例高的农民的重视程度。

我国企业债务的结构性问题

2016-07-01

我国经济应该去杠杆还是加杠杆? 基于1998—2013 年间近400 万个我国规模以上工业企业负债率的分析,本文提供三方面的证据以初步回答这一问题。首先,我们发现: 在这16 年内,样本企业呈现出了显著的、整体性的去杠杆趋势,平均负债率从1998 年的65%持续下降到2013 年的51%; 与此同时,显著加杠杆的是数千家大型、国有、上市的企业。第二,样本企业的一些重要特征发生了显著变化,包括经营性风险上升、有形资产比例下降以及盈利能力提高,这些变化都和负债率的整体下降是一致的。我们进一步发现,私营企业的企业特征与其负债率之间的关系与西方企业高度一致; 然而企业层面的因素却不能解释国有企业的负债率。第三,一方面,资金配置对于国有企业的偏向性越来越强; 另一方面,负利润的“僵尸”企业更容易得到贷款的现象在2008 年之前可能就存在了,而2008 年之后更加显著。

论增值税立法中三大利益冲突的公平协调

2016-12-01

增值税改革是否真正到位,取决于增值税立法所涉及的利益冲突能否都得到公平协调。鉴于此,本文就增值税立法所涉及的三大利益冲突的公平协调方式作了探讨。研究认为:其一,在公众间利益的协调上,对于可税商品和服务,公共成本的公平分摊要求增值税以税率统一的单一税率为目标,为调节经济实施税收优惠以及为保障财政收入而实行歧视性税率的做法均不可取。其二,在政府与公众间利益的协调上,增值税的税率不应通过参照国外的情况来确定,也无法由某个政治经济精英通过理性计算而事先得到,只能基于民主的公共决策程序而事后确定。其三,政府间的利益协调主要是中央和地方有关增值税收入的分享比例确定问题,此等协调应以财政支出责任的划分为基础并基于权责对等的原则来进行。

生态赤字税:理论与实证研究框架

2016-12-11

文章基于生态足迹核算方法和生态服务价值理论所确定的价格体系,在核算生态赤字及其价值并提出其价值补偿的环境税方案的基础上,将生态占用作为一种要素投入,构建绿色社会核算矩阵和环境税CGE 模型,通过数值模拟比较分析了在5%、10%和30%的补偿强度下税收方案的环境效应、就业效应、增长效应、分配效应和贸易效应。模拟结果表明:(1)生态赤字税方案具有减少生态占用和增加就业的双重红利效应;(2)各部门的总产出和中间投入总体上下降,但名义GDP 增长,绿色GDP 增幅更大,而实际GDP 则下降,表明税收政策会造成价格指数一定程度的上升;(3)政府税收收入因生态赤字补偿额度较大而增长较快,且增速高于劳动和资本要素报酬的增长,但居民收入和企业收入比重略有下降。基于我国资源与环境等税收在总税收中的比重,以及OECD 国家的税制结构和变化趋势,文章最后建议生态赤字税的补偿性税率应低于5%。

土地市场供给侧结构性改革研究

2016-12-17

研究目的:研究土地市场供给侧结构性改革存在问题及原因,提出土地市场供给侧结构性改革政策建议。研究方法:从供给侧结构性改革的内涵出发,明确土地市场供给侧结构性改革的内涵和分类,通过总结浙江、深圳和上海土地市场供给侧结构性改革的经验,分析当前土地市场供给侧结构性改革存在的问题及原因,从而提出土地市场供给侧结构性改革的对策建议。研究结果:(1)政策供给的不足;(2)土地供应的政府垄断地位;(3)城乡二元发展体制限制农村土地作为资产和资本的属性;(4)土地市场供给机制的不完善。研究结论:(1)加大土地市场供给侧结构性改革的政策供给力度;(2)打破政府垄断供应局面,实现土地供应主体多元化;(3)建立健全完整统一的土地市场;(4)多角度完善土地市场供给机制。

Assessing the intention-behavior gap in electronic waste recycling: the case of Brazil

2017-01-20

Recycling electronic waste (e-waste) is a major concern due to the risks associated with waste management, namely environmental pollution and negative consequences on individual health. Besides the need for appropriate policies and legislation for e-waste management, consumer awareness about recycling is an important factor. This paper discusses determinants of consumer intentions and behavior towards e-waste recycling in the major metropolitan areas of Brazil, where the consumption of electronic devices and appliances has significantly increased in the past decade. Modeling measures obtained from a general population survey sample after the Theory of Planned Behavior (TPB), we find that the majority of respondents hold a positive intention towards recycling electronic appliances - particularly, female, middle-aged individuals from lower income groups, and residents of the South-east region. Favorable views of recycling and the perceived social acceptance of recycling significantly explain the intention to recycle. In contrast, only a minority of respondents actually adopts adequate recycling practices connected to e-waste, a behavior which is socially skewed among the higher income echelons of Brazilian society. Differences and forces underlying this intention-behavior gap are discussed.

创始人政治身份与家族企业控制权的代际锁定

2017-05-10

运用社会情感财富理论,本文提出了创始人政治身份促进中国家族企业控制权代际锁定的两种机理,即企业政治资本积累假说和社会情感财富维护假说。以2003-2015年上市家族企业为样本的混合截面数据分析结果表明,创始人政治身份显著增加了继承人担任公司董事长或总经理的可能性,创始人政治身份促进家族企业控制权的代际锁定。进一步分析结果表明,上述两种机制并存:创始人政治身份给家族企业带来融资便利、政府补助等经济利益,成为家族企业积累政治资本的渠道,这提供了支持企业政治资本积累假说的证据,因为企业政治资本有助于提升家族企业代际传承意愿和家族的社会情感财富;创始人更有可能把政治身份转移给继承人而非家族外人士的职业经理人,这提供了支持社会情感财富维护假说的证据,因为企业家政治身份代际转移成为中国情景下家族维护衍生于创始人政治身份社会情感财富的途径。本文揭示了民营企业家参政议政这项富有中国特色的政治制度安排影响家族企业代际传承的理论机理,丰富了政企关系和社会情感财富的研究文献。

Eating, Drinking, and Power Signaling in Institutionalized Authoritarianism: China’s Antiwaste Campaign Since 2012

2017-06-15

Immediately after Xi Jinping assumed the position of party secretary general, he launched a large-scale top-down antiwaste campaign amongst the Chinese cadre corps. Compared with similar policies announced by Xi’s predecessors, this campaign has distinct features that entail substantial political risk for the party secretary general. Why did Xi choose this politically risky strategy? Drawing on recent literature on authoritarian regimes, this article argues that, amongst all possible objectives, an authoritarian leader such as Xi can use this type of policy campaign to demonstrate his power. In particular, the inherent importance of informal politics, the recent developments in Chinese politics, and Xi’s personal background have increased his incentive and capacity to signal power by implementing such a campaign. A comparison with Xi’s two predecessors, interviews, and statistical analyses support this argument. The theoretical framework of this article also sheds light on the literature on the power sharing of authoritarian political elites.

生态赤字税与生产要素税负转移

2017-08-31

生态赤字税是对超额占用自然生态空间造成的生态赤字征税。在对生态赤字征税以约束生态空间占用的同时,需要减轻资本和劳动要素的税收负担,通过税负转移推动供给侧的经济增长动能由资源环境向劳动和资本要素转换。本文在量化和评估自然生态空间占用及价值基础上,提出了生态赤字价值补偿的税收方案,动态分析了征收生态赤字税和减轻所得税的政策效应。结果表明:生态赤字税方案能够促使各部门生态赤字的结构性减少;第一产业和第三产业就业增加,但第二产业未能实现就业红利;经济增长速度在短期下降后又逐渐提高,增长动能在供给侧由生态占用转向劳动和资本增长。

建设用地资产负债表编制研究

2017-08-31

研究目的:研究建设用地资产负债表编制方法,探索适用于建设用地资产负债表的资产、负债具体内容和适宜的评估方法,提出建设用地资产负债表编制的政策建议。研究方法:基于文献研究法,明确建设用地资产负债表内涵和细目分类,并以上海市B 区为例进行实证分析,进而提出开展建设用地资产负债表编制的政策建议。研究结果:(1)建设用地资产负债表包括资产、负债和净资产三部分;(2)建设用地资产负债表的核心是资产和负债的核算,要将建设用地按用途和功能分类,将负债根据成因分类并分别进行核算;(3)2014 年B 区内建设用地资源净资产总量为3581.03亿元,经济价值量为3669.13 亿元,生态价值为-61.82 亿元,建设用地负债价值为25.91 亿元;(4)建设用地的生态价值和负债价值要引起重视。研究结论:建立建设用地资产负债表核算体系,可较为准确摸清地方土地利用和保护情况及效益水平,可以为地区进行土地规划、领导干部离任审计等提供数据基础。

耕地资源资产负债核算体系构建分析

2017-10-01

耕地是人类赖以生存的源泉,与人类的生产生活息息相关,在国家提出编制自然资源资产负债表的大背景下,本文对耕地资源资产负债核算进行了研究。本文构建了耕地资源资产负债核算的框架体系,认为耕地的资产账户包括经济价值、生态价值和社会价值,耕地的负债账户包括生态维护费用和生态恢复费用; 通过以上海市奉贤区为研究对象,实证分析了耕地资源资产负债核算框架体系及相应评估方法的运用,并对奉贤区耕地资源的资产负债进行了核算,进一步验证所构建的耕地资产负债核算的合理性和可行性,同时揭示了核算结果所传达的信息对政策的决策者具有的参考价值。

经济发展、土地城市化与环境质量

2018-03-01

在经济发展的不同阶段,土地城市化与环境质量之间呈现不同的关系。当经济发展处于初期阶段时,土地城市化以规模扩张为主,环境质量处于下降阶段,土地城市化率与环境质量的变化是反向的; 当经济发展到高级阶段时,土地城市化以质量提高为主,环境质量需求提升,政府在环境保护方面加大投入,土地城市化率与环境质量的变化方向会呈现一致。目前,我国土地城市化率和环境质量的变化之间总体上呈现负向的关系,并处于由第一阶段向第二阶段过渡的时期。因此,政府应大力推动绿色城镇化建设,构建绿色生产方式,建立绿色城市发展体系; 同时通过加强土地供给侧改革,支撑绿色城镇化建设。

Unequal school enrollment rights, rent yields gap, and increased inequality: The case of Shanghai

2018-05-01

This paper first builds a simple theoretic model to explore how a special feature of enrollment policy of public primary schools in urban China, the unequal enrollment right between home owners and tenants, would produce rent-yields gap between different housings. The model also predicts that an enrollment policy featuring with tenant discrimination, accompanying with strict credit constraint, would reduce the chance of kids from middle-income families to attend better public schools while allow families with high initial wealth to access better high-quality public education at a lower cost. Using a hedonic pricing model, we find that, in Shanghai, rental yields of housings in neighborhoods associated with reputed public primary schools is on average 0.1–0.35 percentage-point lower than those associated with ordinary ones. We also explore how the rent-yields-gap varies across housing types, locations and changes over time. Nonetheless, our simulation computation suggests that the estimated opportunity cost of holding such schools in Shanghai is generally not a big amount and affordable for many families. Overall, the high entry costs of owing a housing is the major obstacle to access high-quality public primary education in urban China. These findings highlight how an education policy with features of inequality may contribute to education and residential segregation, and then reduce intergenerational mobility.

大都市郊区农村宅基地利用动态变化及驱动力研究

2018-07-01

基于经济发展与土地资源短缺的现实矛盾,分析了大都市郊区农村宅基地利用现状、变化规律及引起其变化的驱动力,以期为全国农村宅基地合理优化布局提供理性思考。研究表明,近十年,上海市奉贤区柘林镇农村宅基地利用变化幅度为14.5%,年均变化量为7.68hm2 ,宅基地利用动态度为1.45%,其农村宅基地总规模、人均宅基地规模及户均宅基地规模均呈现增加趋势; 经济发展水平是上海市奉贤区柘林镇农村宅基地用地变化最主要的驱动因子,农村人口及户数已经退居第二但仍然是重要因素,深层次的原因是郊区宅基地出现多重功能,已有制度不适应城镇化和市场经济发展趋势。基于此,提出的改革建议有: 应建立城乡一体化的居住制度、承认农村宅基地的多重功能、探索农村居民宅基地权利的多元实现机制、盘活农村闲置宅基地、发挥规划引导作用并提高公众参与性、健全农村宅基地相关法律法规。

内部控制缺陷、外部审计意见与真实盈余管理

2018-07-01

近两年,在新三板挂牌公司的数量突飞猛涨,该市场急剧扩容。基于此,本文以2015~2016年新三板公司经验数据为样本,探究该板块企业的内部控制缺陷披露的情况,分析内部控制缺陷程度、外部审计意见与企业真实盈余管理程度之间的相关性,进而从内外两种角度,探究前两者对新三板企业真实盈余管理程度的影响。研究结论为: 新三板公司内部控制缺陷披露程度与真实盈余管理程度为反向关系,外部审计意见与真实盈余管理程度呈正相关性。当管理层采取正(负)向真实盈余管理时,内部控制缺陷程度与真实盈余管理程度负(正)相关,而外部审计意见与盈余管理程度正(负)相关。

中国农村金融机构效率研究

2018-09-26

本文以A 股上市农商行与新三板挂牌村镇银行为研究对象,对其效率的影响因素进行研究。利用数据包络分析方法(DEA) 测度其效率,利用面Tobit(XTTobit) 模型对各影响因素的影响机制进行实证分析。研究表明,2014—2016 年新三板村镇银行总体 管理水平良好,除常熟农商行与无锡农商行外,其余农商行效率受到管理水平影响; 这3年村镇银行与农商行规模报酬普遍降低; 政府的支持对农村金融机构效率提高的影响显著; 资产质量综合技术效率及纯技术效率正相关; 观察期内,创新能力对效率影响不显著。最后,本研究提出以下建议: 农村金融机构自身要有选择的进行创新,应提升风控水平优化资产质 量; 另外,农村金融机构存在支农的政策导向,政府应加大扶持力度,同时持续监管防范风险。

Exploring motivations behind pollutionmask use in a sample of young adults in urban China

2018-12-04

Wearing a pollution mask is an effective, practical, and economic way to prevent the inhalation of dangerous particulate matter (PM). However, it is not uncommon to observe negligence in adopting such behaviour, and this especially among young segments of the population. Using the Theory of Planned Behaviour (TPB) as conceptual framework, this study explores the role of socio-cognitive factors that affect the decision of wearing a pollution mask in the context of young educated people. This is done by selecting a sample of college students in urban China, a country that has seen air quality as one of the major challenges in the last decades. While young urban college students might be expected to be receptive to standard attempts to be influenced through reason-based cognitive stimuli, it is often found that this is not the case. The empirical analysis was articulated it in two steps. Structural Equation Modelling (SEM) was first used to examine the relationships among the conceptual constructs derived from the TPB conceptual model, and second Step-Wise Ordinary Least Squares Regressions (SWOLS) were employed to observe the partial effect played by each item on the decision to wear a mask.

Capability and opportunism: Evidence from city officials in China

2018-12-06

Opportunism is prevalent in political competition and public policy making. This paper investigates how opportunism is mitigated by capabilities among city leaders in China. Taking advantage of China’s institutional setup with ample bureaucratic transfers, the paper estimates leaders’ capabilities as their personal contributions to local economic growth. The paper finds strong evidence of political business cycles – a typical form of political opportunism – as manifested by a significant boost in the growth rate preceding the Communist Party’s national congress. However, more capable leaders are found to generate more modest political business cycles than less capable ones do. The findings suggest that, to the extent that political selections are associated with the long term reputation of officials, career-concerned opportunism is at least partially moderated by the selection of capable officials in China. The paper provides supportive evidence for the reputation model of political business cycles as well as enriches the study of government officials in weak institutional environments.

Political Control and Economic Inequality: Evidence from Chinese Cities

2019-01-30

This paper explores the consequence of political control on intra-city economic inequality. Utilizing the unique political institution with mass cadre transfers and household survey data from 81 Chinese cities in 2010, 2012, and 2014, we find that cities with a “local” leader enjoy an almost 6% reduction in expenditure inequality, and the gap is especially narrowed in the lower income families. The reduction is attributed to larger amount of targeted transfers to low-income households. This paper is among the first to empirically support the argument supporting local residence duration for office holding in public sectors, and also contributes to understanding the political economy of social welfare programs as well as campaigns in inequality reduction.

中国企业的税基侵蚀和利润转移

2019-02-27

中国正在深度参与并积极引导国际税收治理体系的重构,其重要前提是理解中国企业利润转移和税基侵蚀的基本现状。在此背景下,本文基于1998—2013 年中国工业企业数据库和对外直接投资企业名录,利用双重差分方法研究了中国对外直接投资企业利润转移的基本特征和具体渠道。研究发现,相对于在非避税地进行直接投资的企业,在避税天堂进行直接投资的企业,其母公司利润总额显著降低12%—14%,这说明企 业在利用避税天堂进行利润转移,从而造成了中国的税基侵蚀。在具体渠道方面,本文发现税基侵蚀在出口企业中更加明显,并且企业在对避税天堂投资后显著降低了相应的出口价格,但并未提高企业的财务费用和负债水平,这可能说明中国企业的利润转移主要是通过“转让定价”而非“资本弱化”的渠道进行。本文结论对中国如何在维护自身利益的同时参与国际税收治理体系的构建具有重要参考价值和现实意义。

基于功能分异的都市农业发展模式研究

2019-05-28

为指导特大型城市农业资源合理利用和乡村振兴发展,该文基于功能空间分异特征开展上海市农业多功能空间分布规律和发展模式研究。研究将上海市农业多种功能确定为农产品供给、社会保障、文化和休闲以及生态调节4 种,评价分析结果显示单项功能和综合功能空间分布情况和自然本底、土壤条件、区位交通以及经济社会发展情况密切相关,但相关性特点有所差别,利用好这些关系是因地制宜利用农用地的关键。单项指标的聚类分析将上海市各街镇农业多种 功能聚类为5 种发展模式,分别是生态结构型、传统农业型、农耕文化型、文化休闲型和功能均衡型发展模式,多功能发展模式呈圈层分布,依次是文化休闲型、农耕文化型和传统农业型发展模式街镇,而生态结构型发展模式的街镇穿插在文化休闲型发展模式街镇中。将农业多功能发展模式空间分布图和农业功能区规划图进行对比分析,街镇农业发展模式和规划农业功能区和生态功能区相关性较好。

Decentralization and Firm Investments: Evidence from China

2019-06-03

Taking advantage of decentralization reform that enlarges the authority of county government in China, we construct a quasi-experiment. Using a large sample of Chinese firms, we show that after the implementation of decentralization reform, firms located in decentralized counties experienced a significant increase in investment expenditure compared with other firms. We also find that after the decentralization reform, state owned enterprises (SOEs) experienced greater increase in investment expenditure on average compared with non-SOEs, and that, within non-SOEs, collective firms have an even larger increase in investments, followed by foreign firms and private firms. Further analysis shows that the influence of decentralization reform was more significant in more developed markets, and that the increased investment was associated with improved productivity, which was more pronounced in SOEs. These results are robust to an alternative sample and endogeneity issues. Overall, these findings support the view that decentralization reform improves government efficiency and creates positive externalities, thereby encouraging firms to invest.

政府购买社会组织服务项目的绩效评价经验、问题及提升战略

2019-07-05

绩效评价是解决政府购买社会组织服务监管与效率“悖论”,提高社会组织供给公共服务品质的重要方式。上海市政府购买社会组织服务发展迅速,积极探索政府购买社会组织服务项目的绩效评价管理制度,在枢纽型社会组织、需求发现机制、评价主体、评价指标体系、评价方式和信息平台等方面取得诸多成效。但是,上海市的绩效评价实践在评价理念、管理部门、评价机构、评价对象、指标体系、评价程序和结果应用等方面仍有待完善。应该从完善绩效评价管理制度、优化绩效评价指标体系、加强绩效评价结果应用三大方面着手,推进政府购买社会组织服务项目绩效评价的发展完善。

电话:021-65908960

地址:上海市杨浦区武川路111号(200433)

ICP备 Copyright © 1996-2015 shanghai university of finance and economics,ALL Rights Reserved