政府购买公共服务过程中社会组织道德风险成因及防范——基于委托代理视角分析

政府购买社会组织公共服务是一种委托——代理关系。而委托人与代理人天然存在着利益目标不一致、信息不对称等问题,这为代理人伤害委托人利益提供了可能。具体到我国政府购买社会组织公共服务,由于信息不对称引发的政府监督乏力、相关激励措施缺位、购买程序不完善以及我国社会组织发展不充分等原因,致使社会组织道德风险发生的几率进一步增大。因此,本文认为,一定要建立相应的监督约束机制,加大对社会组织的激励以及规范购耍程序,同时还要强化对社会组织的扶持培育力度,力争有效规避政府购硬社会组织公共服务过程中社会组织的道德风险。     

公共服务合同外包中的交易成本及其控制

公共服务合同外包作为一项交易,不可避免地存在不少交易成本变量,公共服务合同外包不一定能降低交易成本、公共服务合同外包中存在不确定性成本、公共服务合同外包难以合理界定交易成本等都是这些变量的体现。基于这些交易成本变量,大胆而细致地选择公共服务合同外包,建立公共服务合同外包风险防范机制,建立较为公平、合理的风险分担机制,提高政府对公共服务合同外包的控制能力等应是降低公共服务合同外包交易成本的可行路径。     

政府预算的委托-代理分析

将委托-代理理论引入政府预算领域,指出政府预算的各个利益相关者,如预算资金需求方、政府预算部门和立法监督机构等之间存在多重委托一代理关系,由此导致了寻祖和腐败等委托-代理问题.信息不对称、监督弱化和激励不足是委托-代理问题产生的根源,而建立有效的预算监督和绩效评价机制才是解决政府预算委托-代理问题的有效对策.     

开展会计服务外包 提升管理质效

20世纪70年代末以来，随着新公共管理运动在全球范围内的蓬勃兴起以及政府公共服务供给机制改革的日益深化，政府公共服务外包被广泛采用，越来越多的发达国家将公共服务以合同的形式外包给私营部门，以期提高公共服务的质量，控制政府规模，减少开支，增加公众的满意度。英国早在19世纪初就存在公共服务由私人部门承包的情况，涉及监狱管理、税收征缴、道路维护等。     

企业控制财务外包服务质量研究

企业开展财务外包的目的是提高核心竞争力和盈利水平,由于发包企业与承包商之间信息不对称,可能会产生委托代理道德风险,该风险对发包企业的经营管理带来不利影响,所以本文主要研究财务外包服务质量控制问题,提出把财务活动分为两类,不同类别的财务活动选择不同的外包模式,从而确保财务外包服务质量。     

风险投资中第一重委托代理关系问题研究

<正>风险投资体系由风险投资者、风险投资机构、风险企业和一些中介机构组成,其中前三者是主体,并且两两之间构成了委托代理关系,其中最重要的是第一重委托代理关系。由于风险投资者和风险资本家之间信息的不对称形成了逆向选择和道德风险的问题,加大了代理成本。本文将探讨如何通过合理安排风险投资机构的财务治理结构来解决第一重委托代理关系中的逆向选择和道德风险。     

会计经验研究与会计准则制定

会计信息的主要职能是降低信息不对称的影响。在所有权和经营权分离的现代公司理论框架下,委托—代理问题的客观存在提出了信息不对称问题,会计信息是解决信息不对称问题的机制之一。通常,企业存在的代理关系主要包括两种类型,即管理者与投资者之间的代理关系、管理者     

浅析社会养老保障基金中的委托代理关系

社会养老保险基金运营中存在着委托代理关系。在这种委托代理关系中同样存在着由于信息不对称和监督缺失等原因造成的逆选择、道德风险和效率的损失。而养老保险基金的特殊性决定了规避这些风险、保证其健康运营的迫切性。     

出口退税管理的不对称信息分析

在出口退税管理过程中存在着两类委托代理关系:税务机关与外贸企业之间的委托代理关系及中央政府与税务机关之间的委托代理关系。由于不对称信息现象的存在使得出口退税管理难以达到优化状态。运用信息经济学的方法,通过对出口退税管理的行为主体间的委托代理关系分析,可以找到均衡条件下影响代理人最优努力水平的各项因素,从激励约束机制设计角度探讨如何改进现行出口退税管理,使其更好地发挥应有的作用。     

基层央行建立全程督办体制的经济学分析——从委托代理理论的角度

一．委托代理理论 （一）理论简介 委托代理理论是20世纪60年代末新古典经济学的研究范式之一,主要研究企业内部的信息不对称和激励问题。这一理论也被广泛运用于公共部门的研究领域当中。一般而言,在一项委托代理关系中,具有私人信息的—方是代理人,而不具有私人信息的—龌委托人。委托关系的存在主要依赖以下三个因素：信息不对称、契约关系和利益关系。同时,委托人在设计契约的时候,必须符合三个条件。     

我国开征不动产税与增强地方政府公共服务能力的思考

在物质生活基本得到满足的情况下．老百姓对医疗、教育、社会保障、公共安全以及环境保护等公共产品和公共服务的需求越来越突出，对地方政府的目标要求也不再是发展经济这一单一目标，而是更加强调其公共服务的能力。地方政府的公共服务能力在很大程度上取决于其收入能力。本文将探讨不动产税改革将如何在增强地方政府公共服务能力中发挥作用，并针对开征不动产税过程可能遇到的难点问题，提出相关对策建议。     

政务微信视角下的政府信任及其提升路径

伴随互联网技术和新媒体的迅猛发展,政务微信已成为政务信息公开透明、多元主体互动参与、公共服务效率改进的新利器。然而,当前政务微信功能定位模糊、运营管理不规范、信息回应不及时等问题影响了政府信任的生成。今后,应明确政务微信的功能定位,改进公共服务效率和效益,改革政务微信管理体制,提升政府信息发布权威性,及时回应公众诉求等,以进一步提升公众对政府的信任度。     

Delivering Public Services Through Digital Television

Digital television (DTV) is central to the future electronic delivery of public services in the UK. Central government has been actively promoting the use of DTV in the public sector, for example in policy statements and by funding pilot schemes to be implemented at the local level. Although DTV technology is at an early stage, this article provides an important opportunity to assess the nature of the platform as a state–of–the–art mechanism for delivering services and the factors that are likely to be central to its success.     

Financial Reporting BY Local Government And The Disproportionate Requirements Of AAS 27

This paper discusses the economic characteristics, and related financial reporting issues, of goods and services provided by local government. These goods are grouped into three categories: public, private, and mixed public/private goods and services. Modified cash-based reports are found to be proper for government units that provide public and mixed goods, and accrual-based accounting is appropriate for units that provide private goods. When the provision of mixed goods and services by local government is not mandatory, the disclosure of the market value of the assets employed in producing these goods or services is also warranted.     

Data-driven innovation in the social sector in Australasia—data ecosystems and interpretive communities

Much has been made of the potential for government and public agencies to address the challenges and problems they face through the more effective linkage, sharing and use of data. The authors review the opportunities and issues involved, with a particular focus on the social (including human) services sector, where some of the most challenging problems facing government exist and some of the most far-reaching and transformational changes might be achieved. Using recent developments in Australasia as illustration, the paper explores how different stakeholders see the opportunities and challenges involved and the issues and problems to be overcome.     

Opting Out of Public Insurance: Is It Socially Acceptable?

The privatization of social services is being increasingly discussed. The market of social services is often characterized by market failures, like informational asymmetries, externalities, distributional problems, which all justify public intervention. But the quality of services provided by public authorities or by private insurers in the context of health insurance is different and could be observable. The public reimbursement of health care is often conditional on rules, like the choice of the physician or the hospital, that induce a disutility of using social insurance instead of private insurance. An alternative solution to a complete privatization is to allow some individuals to opt out. We can imagine that the government allows and even in some cases favors part of the population leaving the public health insurance system. We analyze the situations where the opting out is welfare improving. We then study the optimal policy depending on the characteristics of the economy considering a Rawlsian criterion.     

A Trusteeship Theory of Accounting for Natural Capital Assets

One of the problems encountered in implementing accrual accounting in the government sector is that of accounting for natural capital assets provided freely to government and which are used as public goods. Professional accounting standards require that these assets be valued and included in the government's statement of assets and liabilities. The problem is not encountered in business accrual accounting because business neither acquires assets freely nor provides services to the public on a non-commercial basis.
Various issues surrounding accrual accounting for natural capital assets used as public goods are examined in this article. The nature and characteristics of such assets, and the distinctions between private goods and public goods markets, are first explained to set the context for examination of the issues. Then the issues as to whether natural capital assets should be treated as assets for accounting purposes and included in the government's statement of financial position are analysed according to FASB standards; it is concluded that they are not assets. Rather, it is proposed that these assets used for the provision of non-commercial services to the public should be treated in a separate category as public goods assets which are held in trust by the government on behalf of the nation, for the benefit of current and future generations and for the preservation of the natural ecology of the nation. Commercial valuations are not relevant for these assets and they need not be valued in financial terms for their good management.     

Evidence-Based Social Care: Wheels off the Runway?

British social services departments are a beleaguered species. Political ideology continues to play a major role in shaping policy and practice, despite a change of government. Sheltering beneath the ideological umbrella are more considered views of the need to rethink structures developed as a means of solving social problems and delivering services, some of which have themselves become problematic, some of which are simply too expensive. These influences have combined radically to reframe the roles and responsibilities of many who work face-to-face with service users and carers. It is in this context of change and threat to professional identity that the implementation of evidence-based approaches to policy and practice within social work has to be considered.     

用企业精神改革政府--论政府如何提供公共产品

本提出用企业精神改革政府，将政府塑造成所提供公共产品与公众偏好相一致的政府、把竞争机制注入到提供服务中来的政府、讲究效率的政府、只掌舵而不划桨的政府。