关于我国行政问责制概念及内涵的分析与思考

准确界定行政问责制的概念及内涵是深入研究这一问题的基本出发点和逻辑起点,它直接影响着规范化问责体系和科学化问责制度的构建.本文在充分结合党中央新近出台的<暂行规定>>和<追究办法>,在高度切合我国行政问责制发展的时代性和实践性的基础上提出了自己的见解,并阐述了行政问责制概念界定的理由,分析了行政问责制应有的内涵,辨析了行政问责制的相关概念.     

浅议公共行政的内涵和外延

行政是行政理论研究的起点和开端,是行政理论研究中最为核心的词汇,目前使用的行政概念应该说起源于近现代意义上的西方国家,并逐渐得到了创新和发展,本文认为现代行政管理实践所讲的行政属于公共行政,对公共行政的内涵和外延应有较全面的理解.     

政府信息公开与行政问责

政府信息公开与行政问责是我国行政研究领域的重要课题,也是我国行政改革实践的重要内容.两者有着不同的内涵和价值属性,更有着千丝万缕的联系,本文依次探讨了两者的产生和发展、概念和外延、互动和机理等内容,并把互动和机理部分作为研究的重点.     

张卓元价格思想的内在逻辑

本文主要研究张卓元价格改革思想的发展历程和内在逻辑.认为生产价格理论是其价格思想的逻辑起点,经济改革实践是其价格思想发展的依托,价格市场化是核心和主线,政府价格管理是其价格思想的有机组成部分.张卓元认为,价格理论研究的深化依赖于价格实践的发展,引导价格改革的正确发展是价格理论研究的根本任务;实现价格理论与实践紧密结合,深化价格理论研究,必须实现价格理论研究的具体化、多样化和多层次化;具体研究了价格改革的地位、价格结构、双轨制价格问题以及从计划价格到市场价格的价格模式转换等问题;竭力主张产品价格和生产要素价格的市场化,又非常重视政府对于价格的宏观管理.     

借鉴港澳经验完善我国行政问责法律制度

行政问责制是一种追究行政官员责任的最基本、最常用的制度,是国家政治制度和国家监督体系的重要组成部分,是否形成健全并有效的问责制度,是衡量成熟法治国家的重要标志.在西方国家的影响下,我国香港、澳门特区的行政问责制度发展迅速并取得了显著的成果.了解港澳行政问责法律制度并加以借鉴,会推动我国行政问责法律制度的不断完善.     

建立会计理论结构的逻辑起点

会计理论结构的逻辑起点是进行会计研究的出发点,是赖以推理论证的根本,而关于该逻辑起点的讨论却是会计界在会计理论结构问题上争议较大的热点和难点问题。它的选择正确与否,直接决定着会计理论结构的研究以及它对会计实践的指导作用。在众多的观点中,符合作为逻辑起点条件的观点仅有会计对象起点论与会计目标起点论两种。事实上,只有将会计目标作为会计研究的起点,才能构造符合客观环境需要、科学的会计理论结构。     

新媒体对政府绩效问责的影响和应对策略

绩效问责作为行政问责的一种重要形式,能够有效的激励和约束政府组织及行政官员绩效目标的完成和行政责任的界定。然而,由于理论研究滞后及实践不足,加之新媒体时代到来对政府行政管理体制创新带来的挑战,导致当前我国政府绩效问责还处于探索阶段,有很多突出性的问题有待解决。本文以新媒体作为研究视角,探讨对当前政府绩效问责带来的影响和应对策略。     

行政问责法律制度的缺陷与完善

我国行政问责制是我国政治文明的一个重要标志,是民主政治和法治国家的必然要求。从目前我国行政问责法律制度来看,还存在诸多问题亟待完善。本文结合近几年发生的一些重大安全事故,对行政问责法律制度存在的问题作出分析,提出一些看法和建议。     

广州民办高校服务型行政管理体系建设的调查报告

本文主要分析了民办高校服务型行政管理体系理论以及实践的背景情况,对高校服务型行政管理模式的特点和内涵进行了分析和探讨,并结合目前广东地区民办高校的实际管理现状进行分析,调查了广州商学院、松田学院、广州工业大学华立学院的行政体系结构,并指出了民办高校构建服务型行政管理体系存在的问题,提出了相应的解决对策,希望本次研究对更好的开展民办高校服务性行政管理体系建设提供一定的帮助.     

政府信息公开与行政问责

政府信息公开与行政问责是我国行政研究领域的重要课题，也是我国行政改革实践的重要内容。两者有着不同的内涵和价值属性，更有着千丝万缕的联系，本文依次探讨了两者的产生和发展、概念和外延、互动和机理等内容，并把互动和机理部分作为研究的重点。     

超越经济学：财政分权研究的近期动向及公共管理意蕴

随着中国逐渐强调经济与社会的平衡发展以及财政分权实践的不断深化,财政分权领域的研究格局应由以往过多地注重于经济增长转到民生、社会发展方面,总结国际学术界的研究动向无疑对中国分权体制的研究与进一步改革具有重要的启示与借鉴意义。分权作为公共管理工具的价值意蕴是新近文献的特点,这在公共参与、政府责任与政府治理等议题中得到了充分体现,同时取得的另一个共识是,实现分权管理体制的多重价值需要良好的治理框架与制度环境。     

从一般管理到母合优势——多元化经营的管理逻辑演变

本文从支持多元化发展的管理逻辑演变角度对20世纪50年代以来的多元化经营实践进行了理论综述。从广泛多元化到均衡多元化到相关多元化再到有限多元化,多元化经营经历了不同的发展阶段,各个阶段的发展重点和支持理论存在一定变化:从注重通用性的一般管理技能向强调专有性的母合管理优势演变。这种逻辑演变呈现出一种螺旋式的发展轨迹。     

企业绩效评价理论演变：一个资本扩展的视角

企业绩效评价机制的背景理论很多，大体上经历了从委托代理理论到完全契约理论再到利益相关者理论的过程。这些理论在发展中内在的存在一个一致的演变逻辑。从已有的研究成果看，可以使用“资本扩展-激励制约”这个框架来分析这些理论演变的逻辑。     

Communication,accountability and professional discourse: The interaction of language values and ethical values

This paper examines the ideas of Communication and Accountability in relation to professional discourse and the teaching of Professionals. Language does not merely express values, but embodies values, without which it could not function as a medium of communication — Grice's Cooperative Principle. In practice communication and accountability have become separated, as have ethics and communication in the schools, and this is reflected in assumptions about science and scientific language which characterise professional discourses.The modern professions exist on a continuum between two extremes of collegiate and corporate values, with a trend toward the latter. The place on this continuum determines what stance an organisation takes in its attempts to communicate with its publics. An analysis of the assumptions which underlie the discourses of academic economics and public relations shows how the dissociation of values and communication works in practice.The implications of this are that a greater awareness of the values of language through interpretive skills and an understanding of rhetoric and informal logic would go some way to reunite communication and accountability in practice.H. W. Love, B.A., M.A., Ph.D., has a background in English, Classics and Philosophy, and has taught English and theatre studies in universities in Britain, Ireland and New Zealand. His publications have been in the area of literary and theatrical epistemology. Currently he is a lecturer in Ethics and Communications in the Division of Commerce, University of Otago, New Zealand.     

Relational Norms in Interfirm Exchanges: From Transactional Cost Economics to the Service-Dominant Logic

Purpose: This article investigates the implication and importance of the service-dominant (S-D) logic to the increasingly relevant study and practice of Interorganizational relational exchange. It points out that relational exchange theory (norms) is an earlier reflection of the S-D logic. Recognizing a need for the transactional cost economics (TCE) framework to address bilateral or hybrid types of exchanges, marketing channel researchers have for over twenty years incorporated relational exchange theory (RET) and TCE to investigate problems of formal contract, environmental uncertainty, power/dependency, and opportunism. However, some theoreticians view relational modes of exchange to be broader in scope than that studied within TCE. We propose a conceptual framework that incorporates TCE constructs with S-D logic principles in order to provide a rich contemporary guide for future relational exchange research and practice.

Methodology/Approach: We first expose the essential elements of the S-D logic and describe relational exchange theory and the problems generated by TCE. Database searches reveal a continuous stream of fifty empirical studies between 1988 and 2009 in which Macneil's relational norms were operationalized in the context of interfirm exchanges. The studies are analyzed from the viewpoint of TCE and the emerging S-D logic. The empirical findings were also discussed in terms of their contribution to validating a fundamental premise of the S-D logic. Subsequently, using S-D logic's conception of operant resources, we suggest several avenues for developing questions and conducting future relational norms research.

Empirical Findings: The findings validate the fundamental assumption of S-D logic, that relational exchange is instrumental in the co-creation of value (exchange performance) whether service is rendered directly or indirectly through goods or a combination of both. Exchange performance is better when the formal contract exists within a relational context. Relational exchange is effective in contexts of both high and low environmental uncertainty, may attenuate the negative effects of power/dependency differences and mitigate opportunistic behavior.

Originality/Value/Contribution: This article is a comprehensive review of relational norms research. It links the empirical findings conducted within the combined conceptual approaches of relational exchange theory and the TCE framework. It provides a comprehensive discussion of the essentials of the S-D logic and its compatibility with previous relational norm research. It outlines an S-D logic inspired framework for future research linking operant resources (knowledge, skills, and technology) to relational norms, facilitators of service-for-service, and value co-creation in interorganizational exchange networks.     

我国行政问责制的现状分析与探讨

行政问责制已经开始进入国家的政治体系和社会的关注视野,经过几年的建设和发展,正在逐步走入到常态化、规范化和制度化的发展轨道,但是诸多方面仍然表现为不够成熟的特点,本文拟对我国行政问责制进行较为全面的整体分析、成效分析、缺陷分析和完善分析,并期待着行政问责制取得更加长足的进展,在推动我国政治化进程方面发挥日益重要的作用.     

资源-能力框架下朴素式创新演变机制——以Kilimall为研究案例

随着全球环境变化，新兴市场在狭缝中寻求机会，而盛行的朴素式创新理论为多样化和资源匮乏背景下新兴市场的崛起提供思路。基于Kilimall案例，文章在资源-能力观和朴素式创新视域下，运用程序化扎根理论分析企业如何突破新兴市场的资源约束、消费者可负担能力约束和体制约束，并随之形成企业独特的能力进阶与创新演变机制。文章发现：(1)资源能力与朴素式创新融合机制可解读为识别机会与约束、确定企业主导逻辑、采取创新与资源行动、形成相应能力和构建可持续竞争优势五个时序阶段，通过各阶段依次正向反馈再进入下一周期。(2)朴素式创新演变阶段可分解为产品与服务创新、产业链创新与生态体系创新三个层次，!创新层次由点及面逐步扩展。(3)企业始终围绕企业的发展和可持续竞争优势为目标，实现创新与资源能力的演变。在不同阶段创新和资源行动会积淀不同层次的能力，形成“零阶能力-一阶能力-二阶能力”的进阶过程。文章在丰富朴素式创新理论的同时，也为入驻新兴市场的中国企业开展朴素式创新活动提供了借鉴和启示。     

服务化理论最新研究进展

服务化是制造业升级的重要途径,企业采用服务化战略实现由制造向服务转变,可以获得新的竞争优势。文章通过梳理国内外服务化理论的经典文献,阐述服务化的定义、目标与研究内容,归纳理论构成的主要维度：影响因素、发展策略和管理模式,并详细介绍了各维度的主要观点和演化过程。最后,基于对现有研究成果的总结和评述,运用系统思维和价值共创等概念,构建了服务化理论框架,并探索未来的理论发展方向。     

Public Professional Accountability: A Conditional Approach

In the past decades, profession(al)s have increasingly been called to account. Several authors have reported that this increased public professional accountability, in the form of showing that professional conduct meets predefined standards or rules, has had severe negative consequences for professionals, their clients and society, and call for ‘intelligent’ forms of accountability; forms of accountability that may inform a wider public about professional conduct but do not harm it. In this paper, we propose a form of ‘intelligent’ public professional accountability. Taking Freidson’s (Professionalism. The third logic, Polity Press, Cambridge, 2001) notion of institutional ethics as a point of departure, we develop a form of accountability that seeks to account for the conditions required for professional conduct. The paper first discusses the current ‘dilemma of professional accountability,’ describes ‘ideal-type professional conduct’ and goes into the conditions it requires. Next, it shows what accounting for these conditions entails and that this form of accountability fits the criteria for intelligent accountability, as set by O’Neill (in: Morris and Vines (eds.) Capital failure: rebuilding trust in financial services, Oxford University Press, Oxford, 2014).     

资本崇拜的宗教性及其悖谬——国际金融危机的经济哲学剖析

资本作为一种能够实现自行增值的价值,其逻辑是资本主义世界的运行基础,并构成资本主义社会的最高＂意识形态＂;作为资本宗教性质集中表达的资本拜物教,催生财富幻象化,引发资本的自反性并不可避免地导致资本主义金融危机。基于对资本逻辑的深刻洞察,马克思运用经济哲学的方法,系统地把握资本主义的本质特征和悖谬性质,并深刻地揭示资本世界自我否定和自我瓦解的必然性。坚持马克思主义资本批判理论对于超越资本逻辑、坚持社会主义经济制度具有重要的现实意义。