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公共部门就业扩张、支出压力与财政收入质量:非税的视角
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作者 王科斌 缪小林 候永康 《经济学报》 2025年第3期173-191,共19页
优化财政收入结构、提升财政收入质量是健全现代财税制度的重要内容。本文研究公共部门就业扩张对非税收入增长的影响及机理。结果表明,公共部门就业扩张是非税收入增长、财政收入质量不佳的重要动因。机理在于,公共部门就业扩张加剧了... 优化财政收入结构、提升财政收入质量是健全现代财税制度的重要内容。本文研究公共部门就业扩张对非税收入增长的影响及机理。结果表明,公共部门就业扩张是非税收入增长、财政收入质量不佳的重要动因。机理在于,公共部门就业扩张加剧了支出压力,表现为财政支出尤其是行政管理等自利性财政支出增长,进而倒逼非税收入增长。进一步地,从非税收入的子类来看,公共部门就业扩张更会影响罚没收入、行政事业性收费和专项收入,而在非税中本应承担收入增长效应的国有资本经营、国有资源出让等收入却不受影响。本文从加强编制监管、优化征管结构和统筹征收主体等方面,提供了完善非税收入管理以提升财政收入质量的政策建议。 展开更多
关键词 公共部门 就业扩张 支出压力 财政收入质量 非税收入
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Typical blood parameters and gut microbiota alterations associated with the mutual conversion of cold and hot patterns induced by Chinese herbal medicines
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作者 Yanan Yang Yuxiao Li +2 位作者 kebin wang Shengxian Wu Chongming Wu 《Journal of Traditional Chinese Medical Sciences》 2026年第1期34-47,共14页
Objective:To elucidate the quantification and standardization of cold and hot patterns,the fundamental concepts in traditional Chinese medicine(TCM).Methods:This randomized cross-controlled trial recruited 30 healthy ... Objective:To elucidate the quantification and standardization of cold and hot patterns,the fundamental concepts in traditional Chinese medicine(TCM).Methods:This randomized cross-controlled trial recruited 30 healthy volunteers.Participants in Group 1 underwent 14 days of Coptis chinensis Franch.(C.chinensis,Huang Lian)treatment to shift their body toward the cold pattern,followed by 7 days of washout and 14 days of Cinnamomum cassia Presl(C.cassia,Rou Gui)treatment to shift their body toward the hot pattern.Participants in Group 2 underwent the opposite treatment.Blood and stool samples were collected for routine blood testing and full-length 16S rRNA metagenomic sequencing.Results:Red blood cells(RBC),hemoglobin(HGB),hematocrit(HCT),and blood platelet count(BPC)were increased by C.chinensis,whereas the mean corpuscular HGB concentration(MCHC)was increased by C.cassia.RBC,HGB,HCT,and BPC were positively associated with the cold pattern but negatively correlated with the hot pattern,whereas MCHC showed opposite relationships.C.chinensis-increased Blautia stercoris was positively correlated with RBC,HGB,and HCT under C.chinensis treatment,whereas C.cassia-enhanced Parabacteroides distasonis_A was positively associated with MCHC under C.cassia treatment.Interestingly,five indicators(RBC,HGB,HCT,Blautia stercoris,and Prevotella copri)had an area under the curve of 0.795 for predicting the cold pattern.Although three indicators(MCHC,Akkermansia sp004167605,and Parabacteroides distasonis_A)showed poor predictive ability for the hot pattern,when the individual’s gut microbiota experienced disturbance by cold Chinese materia medica stimulation,the predictive ability increased to 0.703.Conclusion:This study suggests that blood parameters and gut microbes may be potential indicators of hot and cold TCM patterns,which could benefit the objectivity and scientific rigor of TCM. 展开更多
关键词 Traditional Chinese medicine Pattern differentiation Gut microbiota Coptis chinensis Franch Cinnamomum cassia Presl
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