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1.
农村税费改革是我国当前涉及“三农”问题的一项重大改革,是利国利民的伟大举措,是农村财政改革的重要内容。推行农村税费改革就要以公共财政理论作指导,建立以税收为主导的农村财政收入分配制度．运用公共财政理论推进农村税费改革,从根本上解决“三农”问题。 相似文献
2.
土地财政与地方政府土地利用研究 总被引：6，自引：0，他引：6
戴双兴 《福建师范大学学报(哲学社会科学版)》2009,(4)
分税制改革后续配套措施不落实,加大了地方财政运行的压力.为解决财政困难,地方政府必然要寻求新的财政收入来源,而我国现行的土地制度为地方政府增加财政收入打开方便之门.地方政府通过低价征地高价出售,获取巨额的土地出让金;低价出让工业用地来招商引资;高地价推动高房价,带动建筑物税和房地产税快速增长;利用土地抵押贷款为城市基础设施融资等方式来增加地方财政收入.虽然土地财政暂时解决了地方政府财政困难,但不利于经济社会的可持续发展.针对地方政府土地利用存在的问题,本文就解决土地财政存在的相关问题,促进土地市场健康发展提出了相应对策建议. 相似文献
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公立高等学校的经营观 总被引：10，自引：0，他引：10
崔玉平 《清华大学教育研究》2005,26(1):69-75
公立高等学校应该成为市场经济社会中的产业组织，在参与现代教育服务市场和教育资源市场的竞争中转变办学观念，由传统的学校管理走向现代学校经营，采取学校资产经营策略，提高办学的经济效益和社会效益。 相似文献
6.
Since 2002, British Columbia’s education system has undergone extensive change following amendments to the BC School Act (Bill 34). This article presents a critical analysis of policy changes to the K-12 education finance system, particularly the expansion of the legal capacity of school districts to create ‘school district business companies,’ a phenomenon that is unique within Canada. These companies enable public school districts to establish for-profit companies that operate at arm’s length from the school board, yet generate revenue from private sources to supplement government operational grants. This shift occurred in parallel with fiscal restraint measures that centralized control over the level of government funding while downloading inflationary and new costs to school boards. The result has been structural funding shortfalls for school districts across the province. Structural funding shortfalls, coupled with a push toward market-driven revenue generation, signaled to school districts that they needed to become more financially self-reliant. The authors argue that efficiency and adequacy (defined in financial terms) have eclipsed equity as priority values in BC education, and that ‘creeping privatization’ is undermining public support of public education. For the most part, these substantive changes have failed to stimulate a mass public outcry, and organized resistance comes from public sector unions. 相似文献
7.
尹承国 《五邑大学学报(社会科学版)》2004,6(1):49-52,57
近年来广东税收收入大幅增加，税收任务完成情况良好，但是，广东仍存在税收大量流失的情况。广东税收的流失有着多种渠道和多方面原因，必须通过建立良好纳税环境、加强税源监管、完善征管机制、加强电子征税、严格税收法制等举措，使广东税收更加规范，从而保证国家财政收入的有效增加。 相似文献
8.
宪法的基础地位为构造我国社会主义公共财政相适应的税收理念提供了指导方针。税收作为国家存在及其运行的主要物质基础,在国家财政收入中所占的比重较大,我们在面对税收之相关问题时,不得不将之置于宪政的语境中才能更好地理解与解读。这就需要正确处理和平衡税权与宪法的冲突,形成一个公开、公正、有序、透明的税收法律体系,提高税收法律的透明度。 相似文献
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Jacob Fowles 《Research in higher education》2014,55(3):272-287
Utilizing resource dependence theory, this study investigates the relationship between institutional reliance on net tuition dollars as a source of revenue and institutional expenditures for education and related activities at public, four-year institutions of higher education in the United States. Drawing on an 11-year panel of university-level data and utilizing an instrumental variables approach which acknowledges the potential endogeneity of institutional revenue structure, I find that institutional expenditures are quite responsive to changes in revenue patterns. This is a finding that is discussed within the context of the longstanding trend of decreased state support for public higher education, as well as the increasing popularity of market-oriented approaches to the management of public higher education systems observed in the United States and abroad. 相似文献
10.
公共产品的提供问题是一个重要的社会问题。私人市场提供公共产品对整个社会福利来讲往往是缺乏帕累托效率的,因此公共产品必须由政府来提供,政府通过对产品市场的产品征税来保证公共产品供给的财政来源,政府的税收政策面临公平与效率的权衡,既要保证社会福利的最大化,又要保证税收对不同收入群体的公平。 相似文献
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State support for public higher education has been a primary concern for decades. Online education has been identified previously as an alternative revenue source that can offer financial relief to colleges and universities. This study uses IPEDS data and a fixed effects regression approach to examine whether public universities increase their reliance on online education in response to decreases in state appropriations. Consistent with resource dependence theory, we found a negative relationship between state appropriations and online enrollment at public 4-year institutions. Our findings indicate that public universities, particularly public doctoral institutions, appear to be responding to declines in state appropriations by engaging in revenue diversification and increasing their commitment to online education. 相似文献
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Nicholas W. Hillman 《Research in higher education》2012,53(3):263-281
Over the past decade, institutionally-funded financial aid (or “tuition discounts”) have been the fastest-growing item within
most public four-year college and university operating budgets. One explanation for this trend is due to the changing structure
of public colleges’ revenue streams, as tuition and fees have replaced state appropriations as a viable and predictable source
of funding. This analysis explores the extent to which expenditures on institutionally-funded financial aid generates additional
revenue for public four-year colleges and universities. Using institutional data (n = 174) from 2002 to 2008, the analysis implements a generalized method of moments (GMM) technique and concludes that aid
indeed can be leveraged for revenue generation. However, this relationship is only sustainable to a certain point. When unfunded
tuition discount rates exceed approximately 13%, institutions may experience diminishing revenue returns to this financial
aid investment. 相似文献
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Jason Coupet 《Journal of Higher Education Policy & Management》2017,39(1):40-57
Historically Black Colleges and Universities (HBCUs), a set of US higher education institutions historically tasked with educating African–American students, receive both state and federal funding. However, state governments often assert operational control through the political process, potentially influencing how key resources are used. Do these different sources of publicness have competing effects on efficiency? Using a 5-year panel of financial and organisational data of HBCUs, this study explores the relative effect of each of these revenue sources on efficiency. The study finds that the efficiency of HBCUs is negatively impacted by higher proportions of state revenue, and that higher proportions of federal revenue have a positive effect on efficiency. This suggests that state governments should consider their political roles in assessing the performance of HBCUs, and that HBCUs might look to lessons from other organisations for methods to reduce the impact of state external control. 相似文献
14.
刘会全 《广东广播电视大学学报》2008,17(3):28-31
禁榷制度在中国存在了两千多年,其在保障国家安全、获取财政收入方面发挥了重要作用,但也阻碍了资本主义萌芽的生成和发展,成为随封建制度的废除而消亡的一项制度。我国目前的烟草专卖制度具有与禁榷制度类似的目的,既不符合现代国家的职能要求,也缺乏制度存在的合理性。对烟草专卖制度进行重新构建,以维护公共安全为宗旨,是烟草专卖制度存在的基础;发挥专卖的优势,减少、消除烟草消费的危害是烟草专卖制度的主要功能。 相似文献
15.
我国农村公共产品的有效供给模式探索 总被引：1，自引：0，他引：1
目前,我国农村公共产品的供给一方面存在总量不足、质量不高的问题,另一方面又有“过剩”的现象存在。其原因主要有:政府对农村公共产品的资金投入严重不足,不合理的农村公共产品供给决策机制等。因此,必须创新我国农村公共产品的供给模式:改革和完善保障农村公共产品供给的基本制度;发展多元化的供给主体;开发多元化的资金来源渠道;完善供给决策机制和农民需求表达机制。 相似文献
16.
Gary Fethke 《Economics of Education Review》2011,30(4):617-626
With an exogenous public subsidy and a break-even restriction on university net revenue, tuition discrimination supports a quasi-efficient departure from marginal-cost pricing. In contrast, when the legislature and university interact in their subsidy and tuition decisions, the public subsidy becomes endogenous. With an endogenous public subsidy, support by legislatures is affected by the same factors that influence tuition; this leads to a situation where higher tuition revenue is accompanied by a lower public subsidy. The welfare of students declines when this “low-subsidy” case develops. The university's ability to address this issue depends on its being able to commit to a tuition policy, and credible commitment appears consistent with existing institutional conditions. 相似文献
17.
Mattia Cattaneo Hugo Horta Paolo Malighetti Michele Meoli Stefano Paleari 《Higher Education Quarterly》2019,73(1):85-99
Due to significant government cuts to Higher Education funding in Southern European systems, their already underfunded universities were forced to increasingly compete for students as sources of additional revenue. Concurrently, families and students that continued to afford participation in Higher Education became more selective when choosing a university, realising the riskier investment that Higher Education participation had become. Through a competing destinations model and relying on all Italian private and public universities, this study finds that the competition forces characterising universities’ attractiveness over the last decade have changed since the financial crisis of 2008. In a context of lower demand for Higher Education, the competition for students grew and universities in close proximity were better prepared to face the new challenges, leading to the growth of Higher Education clusters. 相似文献
18.
A dearth of literature examines across-school disparities in education resources within local government agencies, particularly in Asia Pacific countries. Little is known about what leads to their inequitable distributions. In this article, we provide some answers by decomposing the inequalities of school resources. In Korea, individual schools make their own revenues from three different sources: local education government agencies (LEA), municipalities, and their parents. Following the economic literature on income inequality, we explored how much each revenue source is attributable to overall disparities. Our results reveal that the LEAs are the greatest contributor to horizontal inequality while parents are the main source of vertical inequality. These findings provide useful policy implications for better equitable distributions of public education resources. 相似文献
19.
佟刚 《辽宁科技学院学报》2006,8(3):53-54
非税收入是政府财政收入的重要组成部分,近年来非税收入资金量迅猛膨胀,但与其相应的征管机制却滞后,如不进一步完善管理,其诸多弊端将成为我国经济和社会生活中的一大顽症.本文遵循公共财政制度下非税收入理论分析框架,提出了构建适应新形势的非税收入征管机制的建议. 相似文献
20.
合理的收入分配制度是社会公平的重要体现,市场经济的实质是寻找资源的最优化配置并产生最大的效益。基于效率公平观,配置产生的效益应按资源在配置中的贡献来分配,并通过市场对该种资源的需求程度来实现资源的价值量化。资源按其所属范围可分为私有资源和共享资源,私有资源的差异性、多样性决定了分配的差异性、多样性。法律和市场经济规则应保障个体对共享资源占有或支配的机会均等。从按资源分配的角度,对我国目前社会分配不公平等现象产生的原因及解决办法进行了初步分析。 相似文献