暨南学报(哲学社会科学版)杂志2022年第8期-暨南学报(哲学社会科学版)杂志社

暨南学报(哲学社会科学版)杂志2022年第8期

宫观官制度与北宋后期颍昌诗人群体

张振谦
宋代宫观官制度对士人心态与文学创作产生了一定影响,为文人居乡提供了经济基础和制度通道,促进了地域文学的发展。北宋后期,颍昌诗人多有提举嵩山崇福宫的经历,宫观官成为他们晚年的重要身份印记。退居颍昌的“元祐党人”逐渐将诗歌酬唱作为生活和社会交往的重心,韩维晚年领任宫观官里居颍昌期间,发起和组织了由名臣诗人构成的耆英会。徽宗即位后,苏辙提举太平宫移居颍昌,宫观官身份集合了他晚年自我写真中标举的道士、农夫、居乡官吏三种面相,并最终促成了“颍滨遗老”形象的定型。而此时由苏辙邀约的苏门成员群体追和陶渊明《归去来兮辞》可视为他们公布于世的归隐宣言。北宋末期活跃在颍昌地区的许昌诗社承传了这种慕陶精神和苏门遗风。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金项目“宋代宫观官制度与文学研究”(17BZW097)。"],"article":{"keywordList_cn":["宫观官制度","韩维","嵩山崇福宫","苏辙","颍昌诗人群体"],"juan":"44","zhaiyao_cn":"宋代宫观官制度对士人心态与文学创作产生了一定影响,为文人居乡提供了经济基础和制度通道,促进了地域文学的发展。北宋后期,颍昌诗人多有提举嵩山崇福宫的经历,宫观官成为他们晚年的重要身份印记。退居颍昌的“元祐党人”逐渐将诗歌酬唱作为生活和社会交往的重心,韩维晚年领任宫观官里居颍昌期间,发起和组织了由名臣诗人构成的耆英会。徽宗即位后,苏辙提举太平宫移居颍昌,宫观官身份集合了他晚年自我写真中标举的道士、农夫、居乡官吏三种面相,并最终促成了“颍滨遗老”形象的定型。而此时由苏辙邀约的苏门成员群体追和陶渊明《归去来兮辞》可视为他们公布于世的归隐宣言。北宋末期活跃在颍昌地区的许昌诗社承传了这种慕陶精神和苏门遗风。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6605","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6605","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20220798","qi":"8","id":6605,"nian":2022,"bianHao":"2022-8-1","zuoZheEn_L":"ZHANG Zhenqian","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"1","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"文学研究","pdfSize":"1502","zuoZhe_CN":"张振谦","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6605","title_cn":"宫观官制度与北宋后期颍昌诗人群体","doi":"10.11778/j.jnxb.20220798","jieShuYe":"13","keywordList_en":["Han Wei","Songshan Chongfu Temple","Su Zhe","Taoist temple official system","Yingchang poet groups"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6605","zhaiyao_en":"The Taoist temple official system in the Song dynasty had a certain influence on the scholar's mentality and literary creation, provided the economic foundation and institutional channel for the literati to live in the countryside, and promoted the development of regional literature. In the late Northern Song dynasty, most of the poets in Yingchang had the experience of lifting Chongfu Temple in Songshan Mountain, and imperial officials became an important mark of their identity in their later years. The “Yuanyou Party member” who had retreated to Yingchang gradually took poetry as the focus of their life and social communication. When Han Wei was a Taoist temple official living in Yingchang in his later years, he initiated and organized the association of senior citizens composed of famous officials and poets. After Emperor Huizong of the Song dynasty ascended the throne, Su Zhe promoted the Taiping temple to move to Yingchang. The Taoist temple official identity is a collection of his old age self-portrait Taoist, farmer, resident township officials, and ultimately contributed to the “Yingbin elderly” image stereotype. At this time, Sumen members, invited by Su Zhe, admired Tao Yuanming's Ci of Returning Home and regarded it as their public declaration of retreat. Xuchang poetry club, active in Yingchang area at the end of the Northern Song dynasty, inherited the spirit of Tao Yuanming and Sumen legacy.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6605","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20220798","zuoZheCn_L":"张振谦","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"ZHANG Zhenqian","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6605","title_en":"The Taoist Temple Official System and Yingchang Poet Groups of the Late Northern Song Dynasty","hasPdf":"true"},"authorNotes_cn":["张振谦,暨南大学文学院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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全面抗战时期人口生育的双向失衡问题——从战时广西生育数据谈起

李华文
全面抗战时期,人口生育之事呈现多样化状态。战时广西生育数据显示:出生人数与出生率有着明显波动;婴儿男女性别比失衡问题因战争环境更趋严重;婴儿存活与成长情况不容乐观;婴儿母亲生育年龄段仍在常识范畴。从广西情状拓展至战时中国,战争造成极其严重的人口损耗。不过,鼓励生育的国家现实需求与延续生命的传统生育观念,又能起着促进人口生育和填补人口损耗的作用。结果,战时人口生育既没有达到大量增加出生人口的应急需求,也未出现出生人口连续骤减的情况;生育之事既被视作社会公共话题,也始终保留着个人私密属性。人口生育终而形成看似微妙平衡、实则双向失衡,紧随战争形势而变化的状态。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["传统生育观念","抗战时期","人口生育","生育失衡状态","战时国家需求"],"juan":"44","zhaiyao_cn":"全面抗战时期,人口生育之事呈现多样化状态。战时广西生育数据显示:出生人数与出生率有着明显波动;婴儿男女性别比失衡问题因战争环境更趋严重;婴儿存活与成长情况不容乐观;婴儿母亲生育年龄段仍在常识范畴。从广西情状拓展至战时中国,战争造成极其严重的人口损耗。不过,鼓励生育的国家现实需求与延续生命的传统生育观念,又能起着促进人口生育和填补人口损耗的作用。结果,战时人口生育既没有达到大量增加出生人口的应急需求,也未出现出生人口连续骤减的情况;生育之事既被视作社会公共话题,也始终保留着个人私密属性。人口生育终而形成看似微妙平衡、实则双向失衡,紧随战争形势而变化的状态。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6610","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6610","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20212928","qi":"8","id":6610,"nian":2022,"bianHao":"2022-8-14","zuoZheEn_L":"LI Huawen","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"14","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"历史研究","pdfSize":"1349","zuoZhe_CN":"李华文","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6610","title_cn":"全面抗战时期人口生育的双向失衡问题——从战时广西生育数据谈起","doi":"10.11778/j.jnxb.20212928","jieShuYe":"25","keywordList_en":["Fertility imbalance","National needs in wartime","Population fertility","Traditional concept of fertility","War of Resistance against Japanese Aggression"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6610","zhaiyao_en":"During the War of Resistance against Japanese Aggression, the issue of population fertility took on various aspects. The fertility data in Guangxi during the war showed that the number of births and birth rates fluctuated significantly; the imbalance of the sex ratio of infants became more serious due to the war; the survival and growth of infants were extremely unoptimistic; the reproductive age of infant mothers was still within the normal range. A case study of the situation in Guangxi during the war would reveals the general situation across China at that time and has found that the war caused extremely serious population loss. However, the actual national needs of encouraging childbearing and the traditional concept of the continuation of life played a role in promoting population fertility and making up for population loss. During the War of Resistance against Japanese Aggression, population fertility neither met the urgent needs of increasing the number of births by a large number, nor did the birth population continue to plummet; the issue of fertility was regarded as a social public topic, but it also maintained some sense of privacy. At that time, population fertility finally seemed to have achieved a delicate balance. As a matter of fact, a two-way imbalance came into existence and population fertility fluctuated in accordance with the war situation.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6610","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20212928","zuoZheCn_L":"李华文","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"LI Huawen","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6610","title_en":"The Two-Way Imbalance of Population Fertility during the War of Resistance against Japanese Aggression—Starting from the Population Fertility Data in Guangxi during the War","hasPdf":"true"},"authorNotes_cn":["李华文,湖南师范大学、湖南大学岳麓书院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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民法典侵权责任编司法解释修改的类型化与反思

王成
最高法院因民法典实施进行的司法解释清理,影响巨大。与侵权责任编有关的司法解释都属于修改的范围。总体修改情况是,形式上的变化多于实质上的变化;一些修改原本早就应当进行;一些修改与民法典无关或者关系不直接。集中清理后,司法解释无法用文号加以简称指代;同一司法解释遗留条文的效力问题、司法解释将民法典条纹内容吸收作为司法解释条文内容的效力问题均有进一步明确的必要;民事权利和利益区分失去了实在法上的意义;立法及司法解释频繁变化的消极方面值得关注。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["类型化","民法典","司法解释清理","司法解释效力"],"juan":"44","zhaiyao_cn":"最高法院因民法典实施进行的司法解释清理,影响巨大。与侵权责任编有关的司法解释都属于修改的范围。总体修改情况是,形式上的变化多于实质上的变化;一些修改原本早就应当进行;一些修改与民法典无关或者关系不直接。集中清理后,司法解释无法用文号加以简称指代;同一司法解释遗留条文的效力问题、司法解释将民法典条纹内容吸收作为司法解释条文内容的效力问题均有进一步明确的必要;民事权利和利益区分失去了实在法上的意义;立法及司法解释频繁变化的消极方面值得关注。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6611","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6611","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20211602","qi":"8","id":6611,"nian":2022,"bianHao":"2022-8-26","zuoZheEn_L":"WANG Cheng","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"26","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"民法典实施研究","pdfSize":"1472","zuoZhe_CN":"王成","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6611","title_cn":"民法典侵权责任编司法解释修改的类型化与反思","doi":"10.11778/j.jnxb.20211602","jieShuYe":"40","keywordList_en":["Civil Code","Cleanup of judicial interpretations","Typology","Validity of judicial interpretations"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6611","zhaiyao_en":"The cleanup of judicial interpretations conducted by the Supreme Court due to the implementation of Civil Code has a great impact. The judicial interpretations related to the book of tort liability all belong to the scope of the revision. In the overall revision, there are more changes in form than in substance; some revisions should have been made long ago; some revisions are not related to Civil Code or are not directly related to it. After the centralized cleanup, the judicial interpretations cannot be referred to by document number; the validity of the remaining provisions of the same judicial interpretation, and the validity of judicial interpretations absorbing the content of Civil Code provisions as the content of the judicial interpretation provisions need to be further clarified; the distinction between civil rights and interests has lost its meaning in the positive law; the negative aspects of frequent changes in legislation and judicial interpretations deserve attention.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6611","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20211602","zuoZheCn_L":"王成","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"WANG Cheng","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6611","title_en":"The Typology and Reflection on the Revision of Judicial Interpretations of the Book of Tort Liability in Civil Code","hasPdf":"true"},"authorNotes_cn":["王成,北京大学法学院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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民法典中离婚生育补偿的体系定位与规范构造

张兰兰
生育成本分担问题在民法上不容忽视。在多元成本分担模式下,从家庭外部看,基于生育权以及母亲受国家保护的宪法要求,国家应当与家庭分担生育成本,在构建生育保障制度的同时还应当在私法中提供生育成本分担规则;从家庭内部看,基于婚姻保护、男女平等以及利益均衡原则,夫妻之间应当分担生育成本,承担生育劳动的女性得向其配偶主张离婚生育补偿。后者并非《民法典》第一千零八十七条第1款中照顾女方权益原则的具体化。通过将“义务”扩大解释为“家庭共同生活所需但不直接产生经济价值的劳动”,使生育劳动涵摄于“等”之下,《民法典》第一千零八十八条第1句可构成离婚生育补偿的请求权基础。离婚生育补偿原则上只能由承担生育劳动的女性在离婚时主张,且不得被重复评价。其补偿范围包括生育劳动的自身价值、所致人力资本损失及其机会成本。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重大项目“民法典编纂的内部与外部体系研究”(18ZDA141);国家社会科学基金重点项目“民法典分则立法的外在与内在体系研究”(18AFX014)。"],"article":{"keywordList_cn":["离婚经济补偿规则","离婚生育补偿","生育成本分担","照顾女方权益原则"],"juan":"44","zhaiyao_cn":"生育成本分担问题在民法上不容忽视。在多元成本分担模式下,从家庭外部看,基于生育权以及母亲受国家保护的宪法要求,国家应当与家庭分担生育成本,在构建生育保障制度的同时还应当在私法中提供生育成本分担规则;从家庭内部看,基于婚姻保护、男女平等以及利益均衡原则,夫妻之间应当分担生育成本,承担生育劳动的女性得向其配偶主张离婚生育补偿。后者并非《民法典》第一千零八十七条第1款中照顾女方权益原则的具体化。通过将“义务”扩大解释为“家庭共同生活所需但不直接产生经济价值的劳动”,使生育劳动涵摄于“等”之下,《民法典》第一千零八十八条第1句可构成离婚生育补偿的请求权基础。离婚生育补偿原则上只能由承担生育劳动的女性在离婚时主张,且不得被重复评价。其补偿范围包括生育劳动的自身价值、所致人力资本损失及其机会成本。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6612","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6612","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20220683","qi":"8","id":6612,"nian":2022,"bianHao":"2022-8-41","zuoZheEn_L":"ZHANG Lanlan","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"41","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"民法典实施研究","pdfSize":"1531","zuoZhe_CN":"张兰兰","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6612","title_cn":"民法典中离婚生育补偿的体系定位与规范构造","doi":"10.11778/j.jnxb.20220683","jieShuYe":"53","keywordList_en":["Reproductive Compensation for Divorce","Rules on Financial Compensation for Divorce","the Principle of Caring for the Rights and Interests of the Woman","The Sharing of the Reproductive Costs"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6612","zhaiyao_en":"The issue of sharing the reproductive costs cannot be ignored in the studies of civil law. Against the multiple cost-sharing model, from the perspective of the external of family, the state should share the reproductive costs with the family due to the constitutional requirement that the right to reproduction and the protection of the mother by the state. While building a maternity protection system, the state should also provide rules for sharing the reproductive costs in private law. From the perspective of the internal of family, based on the principles of matrimonial protection, equality between men and women and the balance of interests, the reproductive costs should be shared between spouses and the woman who undertakes the reproductive work may claim compensation from her spouse for the divorce compensation for reproduction. The latter is not specified from the principle of caring for the rights and interests of the woman in Article 1087 (1) of the Civil Code. By extending the term “obligation” to “work that is necessary for the common life of the family but that does not directly generate economic value”, reproductive work could be subsumed under the term “etc.”, and Article 1088 of the Civil Code therefore provides the claim basis for the divorce compensation for reproduction. In principle, divorce compensation for reproduction can only be claimed by the woman who has performed the reproductive work during the divorce and cannot be repeatedly evaluated. The scope of compensation includes the value of the reproductive work itself, the loss of human capital and opportunity costs.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6612","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20220683","zuoZheCn_L":"张兰兰","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"ZHANG Lanlan","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6612","title_en":"The System Orientation and Normative Construction of Reproductive Compensation for Divorce in the Civil Code","hasPdf":"true"},"authorNotes_cn":["张兰兰,中国政法大学民商经济法学院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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论海南自由贸易港法规制定权及其行使

熊勇先
作为一种新型的地方性立法权,海南自由贸易港法规制定权在行使范围、立法内容等方面具有自身特点,具有推进制度集成创新、高水平开放以及自贸港法律法规体系建设等功能。虽然海南自由贸易港法规制定权行使范围限定为“贸易、投资及相关管理活动”,但是其属于概括性授权,可以对部分法律保留事项进行规定,具体范围的判断应围绕贸易投资自由便利为核心。为了充分发挥海南自由贸易港法规制定权的作用,在明确不同地方立法权行使范围和顺序的基础上,规范法规名称的表述,创新自贸港法规制定权的行使方式,以提升自贸港法规的立法质量和效率。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["地方立法权","海南自贸港立法权","海南自由贸易港法规","海南自由贸易港法规制定权"],"juan":"44","zhaiyao_cn":"作为一种新型的地方性立法权,海南自由贸易港法规制定权在行使范围、立法内容等方面具有自身特点,具有推进制度集成创新、高水平开放以及自贸港法律法规体系建设等功能。虽然海南自由贸易港法规制定权行使范围限定为“贸易、投资及相关管理活动”,但是其属于概括性授权,可以对部分法律保留事项进行规定,具体范围的判断应围绕贸易投资自由便利为核心。为了充分发挥海南自由贸易港法规制定权的作用,在明确不同地方立法权行使范围和顺序的基础上,规范法规名称的表述,创新自贸港法规制定权的行使方式,以提升自贸港法规的立法质量和效率。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6606","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6606","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20212164","qi":"8","id":6606,"nian":2022,"bianHao":"2022-8-54","zuoZheEn_L":"XIONG Yongxian","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"54","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"国际法","pdfSize":"1505","zuoZhe_CN":"熊勇先","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6606","title_cn":"论海南自由贸易港法规制定权及其行使","doi":"10.11778/j.jnxb.20212164","jieShuYe":"64","keywordList_en":["Legislative power of Hainan Free Trade Port","Local legislative power","Regulation-making power of Hainan Free Trade Port","Regulations of Hainan Free Trade Port"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6606","zhaiyao_en":"As a new type of local legislative power, the Hainan Free Trade Port's Regulation-making power has its own characteristics in terms of exercise scope and legislative content, which can promote system inheritance and innovation, high-level openness, and legal system construction of Tree Trade Port. Although the exercising scope of the Hainan Free Trade Port to formulate regulations is limited to “trade, investment and related management activities”, it is a general authorization that can regulate some legal reservations. The judgment of the specific scope should be based on the freedom and convenience of trade and investment. In order to give full play to the role of regulation-making power of Free Trade Port, with a good basis of clarifying the execution scope and sequence of different local legislative powers, we are supposed to standardize the expression of the name of the regulations, and innovate the way to exercise the regulation-making power of the free trade port, so as to improve the legislative quality and efficiency.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6606","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20212164","zuoZheCn_L":"熊勇先","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"XIONG Yongxian","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6606","title_en":"On Regulation-making Power of Hainan Free Trade Port and Its Execution","hasPdf":"true"},"authorNotes_cn":["熊勇先,海南大学法学院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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论我国国际投资协定外国投资者优惠待遇限缩的谈判选择

温志媛
长久以来,国际投资协定在程序和实体上赋予了外国投资者优于本国投资者的待遇。近期,美欧在缔结新的国际投资协定时均对外国投资者优惠待遇进行适当限缩。由于中国给予外国投资者的优惠待遇存在扩大的趋势,面对这一议题,我国国际投资协定谈判应审慎考虑限缩外国投资者的优惠待遇,选择限缩的适当条款,厘清限缩的具体范围。虽然欧美倡导的限缩模式存在单向性和效力方面的不足,但是取得了一定的限缩效果。中国可考虑在国际投资协定的谈判中探索接受并改进限缩外国投资者优惠待遇的可能性。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重点项目“大数据分析方法在国际投资仲裁研究中的运用与中国‘一带一路’投资争议风险预警与防范机制研究”(18AZD018)。"],"article":{"keywordList_cn":["本国投资者","国际投资协定","外国投资者","限缩","优惠待遇"],"juan":"44","zhaiyao_cn":"长久以来,国际投资协定在程序和实体上赋予了外国投资者优于本国投资者的待遇。近期,美欧在缔结新的国际投资协定时均对外国投资者优惠待遇进行适当限缩。由于中国给予外国投资者的优惠待遇存在扩大的趋势,面对这一议题,我国国际投资协定谈判应审慎考虑限缩外国投资者的优惠待遇,选择限缩的适当条款,厘清限缩的具体范围。虽然欧美倡导的限缩模式存在单向性和效力方面的不足,但是取得了一定的限缩效果。中国可考虑在国际投资协定的谈判中探索接受并改进限缩外国投资者优惠待遇的可能性。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6607","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6607","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20220499","qi":"8","id":6607,"nian":2022,"bianHao":"2022-8-65","zuoZheEn_L":"WEN Zhiyuan","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"65","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"国际法","pdfSize":"1473","zuoZhe_CN":"温志媛","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6607","title_cn":"论我国国际投资协定外国投资者优惠待遇限缩的谈判选择","doi":"10.11778/j.jnxb.20220499","jieShuYe":"76","keywordList_en":["Domestic investors","Foreign investors","International investment agreements","Preferential treatment","Restriction"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6607","zhaiyao_en":"For a long time, International Investment Agreements (IIAs) have granted preferential treatment to foreign investors over domestic investors in both procedural and substantive terms. Recently, the U.S. and Europe have appropriately limited the preferential treatment of foreign investors when concluding new IIAs. As there is a tendency of expanding the preferential treatment given to foreign investors by China, in the face of this issue, China's IIA negotiations should carefully consider restricting the preferential treatment of foreign investors, choosing the appropriate provisions for restriction and clarifying the specific scope of restriction. Although the restriction model advocated by Europe and the United States has the shortcomings of unidirectionality and effectiveness, it has achieved certain restriction effect. China may consider exploring the possibility of accepting and improving the restriction of preferential treatment for foreign investors in the negotiation of international investment agreements.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6607","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20220499","zuoZheCn_L":"温志媛","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"WEN Zhiyuan","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6607","title_en":"The Negotiation Options of China's International Investment Agreements about Restriction of Preferential Treatment for Foreign Investors","hasPdf":"true"},"authorNotes_cn":["温志媛,厦门大学法学院,卢森堡马克思·普朗克研究所访问研究员。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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地方政府间横向税收竞争的策略互动、集聚效应与空间收敛性

钟海, 刘卓轩
以中国省级地方政府间的横向税收竞争为研究对象,通过构建动态空间策略互动及空间收敛等模型并在地理距离和经济距离下分别加权,探究中国地方政府间横向税收竞争的策略互动模式与时空分布动态等方面的特征。研究发现,地方政府税收竞争在经历短期加剧后近年来逐步回落、缓慢向好发展,但区间差异、两极分布等现象仍未得到缓解。这一竞争关系的经济空间相关性相较于地理空间表现更为明显,在区域分布上呈现正向集聚效应,局部来看东部发达省市与中西部地区的竞争水平分化明显。地方政府税收竞争的策略选择受到空间外溢性与时期路径依赖性的影响。空间策略因地理空间和经济空间以及区域位置的不同而表现出差异化特征,在地理距离上表现出全国范围的“策略互补”,经济距离上表现为区域层面的“策略替代”,时间策略都存在基于往期积累的向上调整倾向,但调整幅度在不同地区表现不同。从长期发展来看表现出不同程度的<i>σ收敛、绝对β收敛和条件β</i>收敛性质,其中在全国范围及东部地区收敛趋势最为稳定。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家自然科学基金面上项目“人口政策、社会网络与个体创业、储蓄和投资行为分析”(71673314)。"],"article":{"keywordList_cn":["策略互动","横向税收竞争","空间集聚","区域分化"],"juan":"44","zhaiyao_cn":"以中国省级地方政府间的横向税收竞争为研究对象,通过构建动态空间策略互动及空间收敛等模型并在地理距离和经济距离下分别加权,探究中国地方政府间横向税收竞争的策略互动模式与时空分布动态等方面的特征。研究发现,地方政府税收竞争在经历短期加剧后近年来逐步回落、缓慢向好发展,但区间差异、两极分布等现象仍未得到缓解。这一竞争关系的经济空间相关性相较于地理空间表现更为明显,在区域分布上呈现正向集聚效应,局部来看东部发达省市与中西部地区的竞争水平分化明显。地方政府税收竞争的策略选择受到空间外溢性与时期路径依赖性的影响。空间策略因地理空间和经济空间以及区域位置的不同而表现出差异化特征,在地理距离上表现出全国范围的“策略互补”,经济距离上表现为区域层面的“策略替代”,时间策略都存在基于往期积累的向上调整倾向,但调整幅度在不同地区表现不同。从长期发展来看表现出不同程度的σ收敛、绝对β收敛和条件β收敛性质,其中在全国范围及东部地区收敛趋势最为稳定。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6613","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6613","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20212603","qi":"8","id":6613,"nian":2022,"bianHao":"2022-8-77","zuoZheEn_L":"ZHONG Hai, LIU Zhuoxuan","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"77","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"财税研究","pdfSize":"3270","zuoZhe_CN":"钟海, 刘卓轩","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6613","title_cn":"地方政府间横向税收竞争的策略互动、集聚效应与空间收敛性","doi":"10.11778/j.jnxb.20212603","jieShuYe":"96","keywordList_en":["horizontal tax competition","regional differentiation","spatial agglomeration","strategic interaction"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6613","zhaiyao_en":"Taking the horizontal tax competition among China's provincial local governments as the research object, this paper explores the characteristics of the strategic interaction mode and temporal and spatial distribution dynamics of horizontal tax competition by constructing dynamic spatial strategy interaction model and dynamic spatial convergence model and weighting them respectively under geographic distance and economic distance. It is found that after a short-term intensification, the tax competition among local governments has gradually declined and developed slowly in recent years, but the phenomena such as interval difference and bipolar distribution have not been alleviated. The economic spatial correlation of this competition is more obvious than that of geographic space, and shows a positive agglomeration effect in regional distribution. Locally, the competition level between the eastern developed provinces and the central and western provinces is obviously differentiated. The choice of competitive strategy of local governments is affected by spatial spillover effect and time-path dependence effect. Spatial strategies show the characteristics of differentiation due to the difference of geographic space, economic space and regional location. It shows “strategy complementarity” in geographic distance and “strategy substitution” in economic distance. Time strategies have an upward adjustment tendency based on previous accumulation. However, the adjustment range is different in different regions. From the perspective of long-term development, it shows different degrees of σ convergence, absolute β convergence and conditional β convergence, in which the convergence trend is the most stable in the whole country and the eastern region.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6613","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20212603","zuoZheCn_L":"钟海, 刘卓轩","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"ZHONG Hai, LIU Zhuoxuan","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6613","title_en":"Strategic Interaction, Agglomeration Effect and Spatial Convergence of Horizontal Tax Competition among Local Governments","hasPdf":"true"},"authorNotes_cn":["钟海,刘卓轩,中央财经大学中国公共财政与政策研究院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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减税与人力资本积累:流转税与所得税的异质性视角

汤旖璆, 魏彧
本文采用2003—2018年省级面板数据实证检验了减税促进人力资本积累的内源逻辑。研究发现:(1)增值税减税与企业所得税减税能够促进人力资本积累,而个人所得税减税阻碍人力资本积累。(2)减税显著推升欠发达地区人力资本存量,但对经济发达地区的促进作用有限;(3)只有当辖区居民已经具有一定受教育基础时,才能够通过减税政策进一步提升其对人力资本的重视程度,形成人力资本积累正向激励效应。(4)当经济体猛烈震荡和承压下行时,减税无法有效促进人力资本有效积累,只有在经济繁荣增长时,减税政策的正向激励作用才能充分释放。(5)减税政策能够同时从“家庭”和“企业”两条路径推升人力资本投入力度,切实保障人力资本有效积累。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金青年项目“公平有序视角下银行业课税制度优化研究”(18CJY054)。"],"article":{"keywordList_cn":["个人所得税减税","企业所得税减税","人力资本积累","增值税减税"],"juan":"44","zhaiyao_cn":"本文采用2003—2018年省级面板数据实证检验了减税促进人力资本积累的内源逻辑。研究发现:(1)增值税减税与企业所得税减税能够促进人力资本积累,而个人所得税减税阻碍人力资本积累。(2)减税显著推升欠发达地区人力资本存量,但对经济发达地区的促进作用有限;(3)只有当辖区居民已经具有一定受教育基础时,才能够通过减税政策进一步提升其对人力资本的重视程度,形成人力资本积累正向激励效应。(4)当经济体猛烈震荡和承压下行时,减税无法有效促进人力资本有效积累,只有在经济繁荣增长时,减税政策的正向激励作用才能充分释放。(5)减税政策能够同时从“家庭”和“企业”两条路径推升人力资本投入力度,切实保障人力资本有效积累。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6614","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6614","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20220226","qi":"8","id":6614,"nian":2022,"bianHao":"2022-8-97","zuoZheEn_L":"TANG Yiqiu, WEI Yu","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"97","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"财税研究","pdfSize":"2532","zuoZhe_CN":"汤旖璆, 魏彧","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6614","title_cn":"减税与人力资本积累:流转税与所得税的异质性视角","doi":"10.11778/j.jnxb.20220226","jieShuYe":"109","keywordList_en":["corporate income tax reduction","human capital accumulation","personal income tax reduction","value-added tax reduction"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6614","zhaiyao_en":"Using provincial panel data from 2003 to 2018, this paper empirically tests the endogenous logic of tax cuts promoting human capital accumulation. The study found that: 1) VAT reduction and corporate income tax reduction can promote human capital accumulation, while personal income tax reduction hinders human capital accumulation; 2) Tax cuts have significantly boosted the stock of human capital in underdeveloped regions, but have a limited role in promoting economically developed regions; 3) Only when the residents of the jurisdiction already have a certain education foundation can they further increase their emphasis on human capital through the tax reduction policy and form a positive incentive effect of human capital accumulation; 4) When the economy fluctuates violently and is under pressure, tax reduction cannot effectively promote the effective accumulation of human capital. Only when the economy is prosperous and growing can the positive incentive effect of tax reduction policy be fully released; 5) The tax reduction policy can simultaneously promote the investment of human capital from the two paths of “family” and “enterprise”, and effectively guarantee the effective accumulation of human capital.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6614","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20220226","zuoZheCn_L":"汤旖璆, 魏彧","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"TANG Yiqiu, WEI Yu","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6614","title_en":"Tax Reduction and Human Capital Accumulation: A Heterogeneous Perspective of Turnover Tax and Income Tax","hasPdf":"true"},"authorNotes_cn":["汤旖璆、魏彧,贵州财经大学大数据应用与经济学院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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全面推进乡村振兴背景下组团帮扶机制研究——以粤东J县驻镇帮扶工作队为例

王晓宾, 马华
全面推进乡村振兴战略是当前做好农村工作的重要抓手,是实现巩固脱贫攻坚成果与乡村振兴有效衔接的重要任务。为了破解区域发展不平衡问题,使先富地区带动后发地区发展,派驻工作队的组团帮扶机制被普遍运用到精准扶贫与乡村振兴工作中。作为一种组团帮扶机制,驻镇帮扶工作队集中力量对重点镇进行帮扶,发挥了组团集成优势,但在嵌入乡村社会过程中也面临着一系列困境,通过完善统筹协调机制、内部协调对接机制、驻镇挂村联户工作机制和帮扶队员激励机制,推动驻镇帮扶工作队有效嵌入乡村社会,助推乡村振兴。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重点项目“健全党组织领导的自治、法治、德治相结合的城乡基层治理体系研究”(21AZD077)。"],"article":{"keywordList_cn":["工作队","混合科层组织","乡村振兴","驻镇帮镇扶村","组团帮扶"],"juan":"44","zhaiyao_cn":"全面推进乡村振兴战略是当前做好农村工作的重要抓手,是实现巩固脱贫攻坚成果与乡村振兴有效衔接的重要任务。为了破解区域发展不平衡问题,使先富地区带动后发地区发展,派驻工作队的组团帮扶机制被普遍运用到精准扶贫与乡村振兴工作中。作为一种组团帮扶机制,驻镇帮扶工作队集中力量对重点镇进行帮扶,发挥了组团集成优势,但在嵌入乡村社会过程中也面临着一系列困境,通过完善统筹协调机制、内部协调对接机制、驻镇挂村联户工作机制和帮扶队员激励机制,推动驻镇帮扶工作队有效嵌入乡村社会,助推乡村振兴。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6378","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6378","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20220675","qi":"8","id":6378,"nian":2022,"bianHao":"2022-8-110","zuoZheEn_L":"WANG Xiaobin, MA Hua","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"110","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"经济管理","pdfSize":"1455","zuoZhe_CN":"王晓宾, 马华","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6378","title_cn":"全面推进乡村振兴背景下组团帮扶机制研究——以粤东J县驻镇帮扶工作队为例","doi":"10.11778/j.jnxb.20220675","jieShuYe":"121","keywordList_en":["group assistance","mixed bureaucratic organization","rural revitalization","setting down to help villagers in towns and villages","task force"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6378","zhaiyao_en":"Comprehensively promoting the rural revitalization strategy is an important starting point for well conducting rural work at present, and an important task to achieve the effective connection between the consolidation of poverty alleviation achievements and rural revitalization. In order to solve the problem of unbalanced regional development and enable the first-rich regions to drive the development of the later-developing regions, the group assistance mechanism of dispatched work teams has been widely used in targeted poverty alleviation and rural revitalization. As a group assistance mechanism, the town-based assistance team concentrates its efforts on assisting key towns, giving full play to the advantages of group integration, but it also faces a series of difficulties in the process of embedding in rural society. The effective integration of the support teams in towns and rural society, as well as the rural revitalization can be promoted by improving the overall coordination mechanism, internally coordinating the docking mechanism, settling down to help villagers in towns and villages, and establishing the incentive mechanism for supporting team members.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6378","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20220675","zuoZheCn_L":"王晓宾, 马华","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"WANG Xiaobin, MA Hua","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6378","title_en":"The Research on Group Assistance Mechanism under the Background of Comprehensively Promoting Rural Revitalization—Taking the Work of Assisting Villages in County Jin Eastern Guangdong as an Example","hasPdf":"true"},"authorNotes_cn":["王晓宾,山西大学政治与公共管理学院;马华,山西大学乡村振兴研究院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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“双碳”战略目标下碳资产专业化管理研究

袁谋真
碳资产已经成为继货币资产、实物资产、无形资产、数据资产之后的第五类新型资产。碳资产专业化管理是以落实“双碳”战略目标为前提,通过建立专业化的管理制度体系和管理平台公司,运用各种管理工具、管理方式和持续技术创新,使碳资产最大限度地为国家、社会、企业和个人创造社会价值和经济利益的管理活动。碳金融是碳资产专业化管理的重要组成部分,绿色金融已经成为低碳转型的重要支撑力量。基于落实“双碳”战略目标的碳资产专业化管理新路径,需要加快夯实推进基础管理体系建设;形成市场化、规范化的绿色投融资管理体系,持续强化碳资产管理专业化复合型人才队伍建设;孵化培育CCUS产业链,为碳达峰提供ESG投资支持和绿色金融服务支撑;打造以碳为主要原料的、以碳纤维复合材料(CFRP)、石墨烯等新一代复合材料为核心的绿色制造产业集群,为绿色转型发展培育新增长点。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["管理","双碳战略","碳资产"],"juan":"44","zhaiyao_cn":"碳资产已经成为继货币资产、实物资产、无形资产、数据资产之后的第五类新型资产。碳资产专业化管理是以落实“双碳”战略目标为前提,通过建立专业化的管理制度体系和管理平台公司,运用各种管理工具、管理方式和持续技术创新,使碳资产最大限度地为国家、社会、企业和个人创造社会价值和经济利益的管理活动。碳金融是碳资产专业化管理的重要组成部分,绿色金融已经成为低碳转型的重要支撑力量。基于落实“双碳”战略目标的碳资产专业化管理新路径,需要加快夯实推进基础管理体系建设;形成市场化、规范化的绿色投融资管理体系,持续强化碳资产管理专业化复合型人才队伍建设;孵化培育CCUS产业链,为碳达峰提供ESG投资支持和绿色金融服务支撑;打造以碳为主要原料的、以碳纤维复合材料(CFRP)、石墨烯等新一代复合材料为核心的绿色制造产业集群,为绿色转型发展培育新增长点。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6667","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6667","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20221295","qi":"8","id":6667,"nian":2022,"bianHao":"2022-8-122","zuoZheEn_L":"YUAN Mouzhen","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"122","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"经济管理","pdfSize":"1739","zuoZhe_CN":"袁谋真","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6667","title_cn":"“双碳”战略目标下碳资产专业化管理研究","doi":"10.11778/j.jnxb.20221295","jieShuYe":"132","keywordList_en":["carbon assets","management","The “dual carbon” strategy"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6667","zhaiyao_en":"Carbon assets have become the fifth type of new assets following monetary assets, physical assets, intangible assets and data assets. The management specialization of carbon assets is the foundation of implementing the “dual carbon” strategic objectives. By establishing specialized management system and management platform, using all kinds of management tools, management modes and sustainable technical innovation, the social value and economic interests generated by carbon assets management activities can be maximized for the state, society, enterprises and individuals. Carbon finance is an important part of professional carbon assets management and green finance has become an important support for low-carbon transition. Based on the new path of professional management of carbon assets to implement the “dual carbon” strategic objectives, it is necessary to accelerate the construction of basic management system, form a market-oriented and standardized green investment and financing management system, and continue to strengthen the construction of a professional and inter-disciplinary talent team for carbon asset management; incubate and cultivate CCUS industrial chain to provide ESG investment support and green financial service support to reach the carbon peak; build green manufacturing industrial clusters with carbon and new-generation composite materials, such as Carbon Fibre Reinforced Plastics (CFRP) and graphene as the main raw material. This will in turn foster new growth points for green transformation and innovative development.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6667","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20221295","zuoZheCn_L":"袁谋真","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022/V44/I8","zuoZhe_EN":"YUAN Mouzhen","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6667","title_en":"Research on Professional Management of Carbon Assets with its Basis on the “Dual Carbon” Strategic Objectives","hasPdf":"true"},"authorNotes_cn":["袁谋真,中石化集团公司资本和金融事业部。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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暨南学报(哲学社会科学版)杂志

暨南学报(哲学社会科学版)杂志2022年第8期

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