Based on provincial panel data model,the public enterprises always share the increasing returns to scale,and lower rate of labor returns and less ability to create employment than other enterprises.On the contrary,other enterprises,represented by private enterprises and foreign-funded enterprises,always share the constant returns to scale of production function and have the significantly higher employment elasticity,higher rate of labor returns and higher ability to create employment in contrast to public enterprises.Therefore,the further reform of state-owned enterprises will enable other enterprises to gain more space for development,which will in return do good to creating more jobs and mitigate the difficulty in employment.

中国农业剩余劳动力供给是否已经到达“刘易斯拐点”,是理论界激烈争议的热门话题.本文从农业剩余劳动力转移、农民工工资状况和人口抚养比变化三个方面对蔡昉先生提出的“刘易斯拐点”提出质疑.本文认为,目前中国农业剩余劳动力供给的“刘易斯拐点”尚未到来.

The undergraduate students' medical insurance is the important part of the medical insurance system in China.It also a institution to development of students' health.However,now the undergraduate students' free medical service has a predicament that is the funds' supply and ensure are not enough.In many areas,the undergraduate students' free medical service is changed into the local residents' medical insure.in my opinion,it' s unreasonable.The Chinese government should incur obligation to perfect it.Just for it,its function can be use enough.

We compared the development of non-audit services worldwide in Certified Public Accountants' industry and concluded that: Accounting firm engaged beyond the scope of the audit,and engaged in accounting services,new areas of management advisory services and other non-audit services,which were the expansion of the functions of CPAs,not alienation.CPAs were capable to work beyond the scope of the audit and engaged in new areas of accounting services and management consulting services.Non-audit services were double-edged sword,Accounting firms should develop non-audit services under the strict supervision.This will help to further guide and standardize the development of non-audit services in CPAs' industry,and to promote and enhance the CPAs' value in all the economic fields.

本文介绍了目前我国学术界正在激烈争论的"刘易斯拐点",并详细介绍了争议双方的主要观点。笔者认为,从表面上看,争论的焦点对我国农业剩余劳动力供给"刘易斯拐点"到达时间、判断依据的分歧,实际上是对刘易斯二元经济理论理解不同引起的。尽管争议双方预测"刘易斯拐点"对我国经济发展造成的影响是不同的,但是争论双方都认为,创新制度,加强劳动力就业和培训管理,是促进经济平稳、健康发展的有效措施。

Pension system reform package of public institutions promulgated by the Ministry of Human Resources and Social Security has arousesd strong opposition from all social sectors.A number of experts and professors retire ahead of schedule in the provinces where experimental reforms on pension system of public institutions have been carried out.The author considers that combination of social pooling with individual account pension system applied in the enterprises is deficient and inefficient,and that the public institutions should not implement combination of social pooling with:Individual account pension system which is on the basis of pay.

This article begins with the discrepancy between the supply and demand of labor force in China and predicts the situation in the future 20 years roughly.Through estimation,the discrepancy over 10% will last until 2020 and the author believes that the main duty of the government should be to adopt effective administrative measures to reduce the surplus of supply in order to expand employment.

The core of promoting China's operation efficiency of pension system is consummating pension system,improving the transferability of the system and reducing the cost of management.Based on the comparison of pension system's operation efficiency between China and other countries,the paper explored drawbacks and deficiencies existed in the reformation of the system in our country,proposed an idea to simplify the system and improve the operation efficiency,and made a feasibility analysis for this idea.The major purpose of this paper was to remind the government department to simplify the system design,improve operation efficiency of pension system and fully ensure the basic livelihoods for all retirees.

<正>完善我国医疗保障制度,构建覆盖全民、统一的医疗保障体系,涉及千家万户的利益,关系到社会稳定,影响和谐社会的建设。构建覆盖全民的医疗保障体系,需要明确目标、原则、实施的条件和步骤,

提高法定退休年龄既有积极作用,也有消极作用。从长远发展来看,提高法定退休年龄,缓解养老保险基金支付的压力是必然的。对此,政府及其有关部门可以采取分步骤提高法定退休年龄的办法,积极鼓励和引导就业,消除提高法定退休年龄带来的负面影响,缓解劳动力就业压力。

<正>我国社会保障制度改革从20世纪80年代初开始,至今已有20多年的历史。改革取得了积极的成果,但也存在着许多问题。回顾改革的历程和成果,探索未来改革的发展方向很有必要。

目前,我国一些地区在制定基本医疗保险政策和措施时,要求劳动者必须履行较长的医疗保险缴费年限,退休后才能获得基本医疗保险制度的保障;如果履行缴纳医疗保险费的期限过短,其退休时只能一次性结清个人账户积累的资金,不能获得基本医疗保险制度的保障。笔者认为,这样的规定弊大于利,不利于保护弱势群体的利益,必须对这样的政策规定加以完善。

个人所得税是对我国居民的境内所得和非居民来源于我国的个人收入征收的一个税种。我国个人所得税的宽免额最初确定为800元是20世纪80年代中期作出的,当时称为个人收入调节税。随着我国经济的发展,居民个人收入为取得收入而发生的费用和维持个人及赡养人口的生活费用已远远大于税制改革初期设置的800元的宽免额。由此引起的社会广泛争论,而使个人所得税宽免额成为一个敏感的话题。个人所得税宽免额的确定,需要考虑诸多因素。政府管理部门细致分析、深入调查,科学合理地确定个人所得税的宽免额,可以公平税负,可以取信于民。

The improvement of community health service is an important measure to solve the problem of difficult and expensive to treat an illness,and is the key to improve the basic medical insurance system.However,there are lots of problems in it,such as the lack of the function of medical service,the low lever of combined with the basic medical insurance,the imperfectness of supporting measures,the deficiency of capital investment of government.For this reason,the governments and relevant departments should formulate policies,actively support the community health service and solve the bottleneck problem of community health services to promote the community health services.

我国目前社会保障制度改革陷入了进退两难的境地,其主要原因是社会保障资金紧缺。解决制约社会保障制度改革的现实问题,可以进一步推进社会保障制度的完善。本文提出解决社会保障制度改革困境的对策,即提高企业的经济效益,扩大社会保障资金的筹资渠道,分步骤提高法定退休年龄。

企业年金是我国基本社会保险的重要补充.我国企业年金的发展需要国家优惠政策的支持,同时,也需要政府出台相应的政策,规范企业年金的发展,这是企业年金发挥对基本社会保险补充作用的制度保证.

我国保险公司治理结构的制度建设,应以保障保险公司所有者的合法权益、确立保险公司高效率运营的制度基础、强化监事会和股东的监督为目标,坚持依法设立、追求效率、相互制衡、相互协作的基本原则.国有独资保险公司必须尽快完善行使国有股权的委托代理制度;引入多元股权结构,进行股份制改造;尽快完善监事会的监督职能.股份制保险公司应从完善股东大会、董事会、监事会和经理层职能四个层面着手完善治理结构.

通过对世界各国社会保障模式较为典型的几个国家的筹资、支付和社会保险基金的投资运营的对比分析,得出对我国社会保障改革的启示是:寻求社会保障资金配置的最佳结合点;确定适度的社会保障水平;确保社会保险基金的保值增值.

社会保障水平问题是社会保障理论与实践中的重要问题,确定适度的社会保障水平有助于社会保障基本目标的实现.笔者认为,社会保障水平应该分为社会保障缴费水平、社会保障给付水平和各保障项目的给付水平.确定适度的社会保障缴费水平应该分析企业的盈利能力、职工的承受能力和国家财政的承受能力.

近年来,完善我国保险公司治理结构问题已经成为理论界和政府部门普遍关注的热点问题.保险公司治理结构的建立和健全,应该以建立产权明晰、自主经营、自负盈亏、科学管理的现代企业制度为目标,全面、有效地提高保险公司的管理、监督和运营效率.本文研究了目前我国保险公司治理结构的状况,分析了我国保险公司治理结构制度建设中存在的问题,借鉴国际成功经验,提出了完善我国保险公司治理结构的对策.