【摘 要】
：
With the changes and the development of Chinas economy and society, it is unsustainable to make the investment in the stadium solely by means of government spending.The innovations of fiscal and finan
【机 构】
：
School of Tourism and City Management,Jiangxi University of Finance and Economics,330013
【出 处】
：
全国高校财政学教学研究会,江西财经大学
论文部分内容阅读
With the changes and the development of Chinas economy and society, it is unsustainable to make the investment in the stadium solely by means of government spending.The innovations of fiscal and financial instruments are the effective methods to solve the problems on the large stadium financing.Based on the perspective of fiscal and financial product innovations and the analysis of Europe and the United States stadium financing, the paper investigates the forms of stadium financing, including government capital, private capital, public-private partnerships and grants.By the comparative study, we hold that the two main factors, the industrial policy and the marketization degree of sports industry, greatly influence the financing of the stadium.
其他文献
在明确《预算法》的财政基本法地位的基础上,《预算法》修订的框架核心内容包括预算管理原则、预算体系涵盖范围与预算法律系统的构建.预算管理原则要以体现政府宏观科学管理为指导,预算覆盖体系要按照不同的政府行为分类并全面予以体现,预算法律体系的建设要在划分不同法律位阶的前提下形成相互衔接的体系结构.
As the market economic system to follow the allocation of production factors according to the principle of distribution, the price of labor relative to the prices of several other factors in terms of
就业为民生之本,关乎社会稳定,关乎公平正义.实现充分就业是政府的宏观经济目标之所在.本文从财政干预充分就业的经济效应分析入手,在对中国就业形势进行实证分析的基础上,提出政府必须制定一个通盘的发展计划，根据自然资源禀赋、经济发展进程、公共政策环境等要素，在允许的范围内创造就业机会。充分就业并非遥不可及，经济发展史提醒人们，只要采取合适有效的政策手段，完全可以消除长期失业并保证那些有工作意愿的人在一定
Compared with other commodities, housing has the attribute of the public goods and the personal effects concurrently, and this special attribute makes the traditional mode of distribution and its acco
我国地方政府间财政竞争经历了以税收竞争为主到以财政支出竞争为主的发展历程,表现为供给优质的地方公共产品的财政支出竞争.本文运用绝对收敛标准、条件收敛标准、空间相关系数标准和变异系数标准对我国政府间财政支出竞争的存在性进行了检验.随后通过地方财政支出行为与地区经济增长的效应传导机制的梳理,实证分析了我国财政支出竞争的地区差异效应.
税收筹划在我国是人们十分关注的新兴领域,存在一定的争议.本文对这些争议进行重新认识,主张税收筹划双主体的观点,认为应当包括征税筹划和纳税筹划两部分.本文重点对征税筹划的必要性、客观性、历史性进行研究,最后提出税收筹划领域的三个研究角度.
As the breakthrough of Chinas further administrative reforms, the Super-Ministry reform is aimed to serve the public better by constructing a service-oriented government which has become a consensus i
This paper firstly probe all kinds of land rent theories which include the Physiocrats single land tax theory, the British classic political economics, Marxs land rent theory, Georgeism and Marshalls
View from the system design of existing new type of rural cooperative medical care, it was intended to improve the relatively backward medical condition in rural areas and allocate medical resources m
Reform is considered as a fundamental part of organizational administration, as well as an eternal theme of organizational survival and development.This paper discusses the driving forces and resistan