Research on the Performance Evaluation System of Public Finance Expenditure——Based on the Performance Evaluation of Digital TV Regional Translation Project in H City

建设一个廉洁、勤政、透明、高效的“责任政府”是中央政府及许多地方政府所确定的政府发展方向。财政支出绩效评价工作是公共财政管理改革的重要组成部分，是加强公共财政科学化、精细化管理，提高政府管理效能、财政资金使用效益和公共服务水平的重要手段。 本文研究的目的，旨在总结借鉴西方国家财政支出绩效评价经验的基础上，分析我国财政支出绩效评价的现状，从而探索出一套具有中国社会主义特色的，适合我国国情的财政支出绩效评价的基本思路和技术方法，以促进在我国尽快地建立和完善科学、规范的财政支出绩效评价体系。并在此基础上以H市数字电视全区域平移项目绩效评价为例介绍财政支出绩效评价工作开展的相关情况。 本文分四部分...Build an honest, diligent, transparent and efficient "responsible government" is the developing direction of the central government and many local governments. The performance evaluation of public finance expenditure is an important part of reforms of the public financial management. It is also a good way to improve the scientific and fine management of public finance, efficiency of government man...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X200615704

The Cultural Logic of Southeast Asia Chinese's Investment in Mainland China

作为个案研究 ,本文试图通过描述郑氏家族企业在东南亚成长和扩展的经历 ,以及在中国大陆的投资和运作的轨迹 ,探索他们如何做出在中国投资的决定 ,以及他们跨国战略背后的文化逻辑 ,并探讨他们的网络 ,尤其是社会和政治的关系网络 ,是如何形成和运作的以及他们的经营和管理及其成果是如何由这些网络关系决定的。By narrating how Zheng family firms has grown up and expanded in Southeast Asia, and the trajectory of their investment and operation in Mainland China, this paper unfolds the process of their decision making, the cultural logic behind their transnational strategy, the formation and operation of their social and political networks, as well as how these personal networks have influenced the style and outcome of the management of Zheng family transnational enterprises

大学人文精神亟需“返魅”——读金耀基《大学之理念》的思考

金耀基的《大学之理念》倡导大学人文精神返魅,对重构大学理念具有重要借鉴意义

提升大学生就业能力之新径

高校就业压力与就业指导的问题众所周知,自1999年高校大规模连年扩招以来,我国出现了大学毕业生就业难问题。据教育部门统计,2001至2010年,我国高校毕业生分别是115、145、212、280、338、413、495、559、611、630万;而就业率分别为90%、80%、70.1%、73%、72.6%、70%、71%、70%

A General Equilibrium Analysis on the Total Tax Incidence of Chinese Enterprise Income Tax

在哈伯格模型基础上,本文先引入“实际收入“因素,即征税导致总需求下降从而要素收入下降的效应;再结合两部门同时征收资本要素税时的情形,以求更准确地考察中国企业所得税总税负归宿。结果表明:边际上,我国资本要素至少承担了60.2%的现行企业所得税总负担;总体上,资本要素则至少承担了76.94%的现行企业所得税总负担。这说明资本要素在边际上的税负转嫁能力更强。技术进步很有可能会显著影响总税负归宿,消费者偏好的影响不显著。Developed from the classic Harberger Model,this paper first introduces a term of"real income",which is about the effects of factor returns being lowered by reduced aggregate demand through taxation; then it further associates the model with situation of enterprise income tax(hereinafter abbreviated as EIT)levied in both two sectors for an analysis of the total tax incidence of Chinese EIT as accurate as possible.The results reveal that capital bears at least 76.94% of the total EIT burden,but at least only 60.2% of the marginal total EIT burden.Technological progress poses as distinct influence on total tax incidence,while consumer preferences have little effect