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。     

大数据背景下基本公共服务均等化研究

随着大数据时代的到来,云计算、物联网等新技术对人们的生活、工作产生的影响日益深远,引发了经济社会生活的深刻变革。具体到公共服务方面,社会公众对公共服务的需求呈现出需求量大、变化快、个性化要求高等新特点。这既对我国的社会治理和公共服务提供提出了新的挑战,也为我们进一步完善社会治理机制、提高公共服务能力和推进基本公共服务均等化提供了新的手段和契机。一、我国基本公共服务均等化的现状与问题一是公众利益表达机制不健全,基本公共服务决策不能充分反映公众需求和偏好。我国的公共服务提供模式是政     

完善我国政府绿色采购体系的思考

一、政府绿色采购在促进绿色经济发展中的作用 政府采购是一种以政府为主体，为满足公共需要面进行的采购活动，是典型的“公共采购”。追求公众潜在利益最大化的内在特征决定了政府采购不仅要采购以公共产品以满足为纳税人提供公共服务的需要，而且要体现国家的宏观发展战略，运用政府采购的导向性为社会公众提供一种全方位战略性的公共服务。     

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。     

英国政府购买公共服务特点及启示

英国政府购买社会组织公共服务始于上世纪七十年代的新公共管理改革浪潮,大致经历了撒切尔夫人时代、布莱尔时代和卡梅伦时代三个阶段。四十多年来,英国政府在购买社会组织公共服务方面一直遵循循序渐进的原则,十分注重倾听公众意见,在资金保障、法律体系建设、合同管理以及购买程序和监管等方面取得了明显成绩,基本上形成了一套具有英国特色购买体系。积极探索和认真研究美国向非营利组织购买公共服务的模式,总结其先进经验,对促进我国政府向非营利组织购买公共服务体系建设具有重要意义。     

行政改革的目标:服务型政府

在新公共管理思潮和全球政府治道变革的影响下,中国的行政改革正由建设型政府向服务型政府转型,构建维护人民群众根本利益的责任政府,法制政府与服务政府是体制改革的目标。在改革的过程中,政府只有把公共服务职能人本化、市场化和社会化,才能建立起以公众满足为标准的、充满竞争和活力的政府公共服务新体系。     

政府购买公共服务问题和对策研究

近年来,政府购买服务越来越多地进入到公众视野中,并已成为各类政策文件和社会舆论中频繁出现的热词。但我国政府向社会组织购买公共服务的开始时间比较晚,在职能界定、购买流程、绩效管理、过程监管等诸多方面都存在很多尚待解决的问题。本文通过对合肥市政府购买社区居家养老服务的实证分析,对现阶段政府购买公共服务存在的问题进行剖析,并提出改善和创新政府购买公共服务机制的对策建议。     

浅谈财政支付的绩效评估

目前我国政府职能由经济建设型向公共服务型转变,财政资金使用效率问题受到政府和公众的广泛重视.开展财政资支付的绩效评估提高财政资金的使用效率和效益,成为强化财政支出管理的迫切需要.     

美国的预算绩效管理

美国政府于1993年开始预算绩效管理的改革实践．期望通过一系列制度安排．使得联邦机构运行呈现结果导向、管理良好、高绩效三个特点，并最终实现摆脱联邦财政困境、提高政府公共服务能力、重建公众对联邦政府信心的目标。     

浅谈财政支付的绩效评估

目前我国政府职能由经济建设型向公共服务型转变．财政资金使用效率问题受到政府和公众的广泛重视。开展财政资支付的绩效评估，提高财政资金的使用效率和效益，成为强化财政支出管理的迫切需要     

Using Relational and Transactional MCSs to Manage the Delivery of Outsourced Public Services: Evidence from Twelve Cases in the USA

The successful management of the purchaser–provider relationship is essential for the effective delivery of public services, and entails the use of both transactional and relational approaches. We herein analyse the degree and complementarity of transactional and relational management control systems in the management of purchaser–provider relationships for the successful delivery of public services using evidence from 12 US case studies. We demonstrate that transactional and relational management control systems are controlled differently in order to improve contracting efficiency. We also show how a combination of these management control systems offers a framework for structured public accountability and service flexibility.     

The failed implementation of performance management in Irish central government

Ireland's Strategic Management Initiative was launched in 1994 and aimed to improve public services delivery. In line with public sector reforms in other countries, it placed strong emphasis on performance management in public sector organisations. Initiatives stressed the need for strategic planning and performance monitoring. The overall impact of these reforms was disappointing, with the Organisation for Economic Co‐operation and Development reporting in 2008 that the Irish public sector lacked a performance culture. This paper utilizes a series of interviews with senior managers in order to identify why performance management did not gain traction and our contribution highlights the complex contextual factors which undermined this agenda.     

Strategic Management Thinking and Practice in the Public Sector: A Strategic Planning for All Seasons?

This paper explores how strategic management thinking manifests itself in strategic management practice in the public sector. Mintzberg's framework of ten strategic management schools of thought is chosen for mapping strategic management thinking. The paper analyses a convenience sample of 35 strategic management processes, observation of an agency's strategy reformulation process and interviews of managers in the public sector in Norway for informing the discussion. Strategic planning is heavily criticised in some of the business strategy literature. The analysis indicates that strategic management in the public sector extensively uses strategic planning, bundled with certain other schools of thought, despite tendencies to downplay formal, mechanistic planning in contemporary strategic management theory.     

政府公共事业项目管理研究

在中国公共管理环境发生巨大变化和传统的政府公共事业管理模式受到质疑的情况下,政府公共事业项目的管理引入项目管理模式能够提高公共事业管理绩效,改善公共服务质量和政府公共事业管理能力.     

Melbourne's Public Transport Franchising: Lessons for PPPs

This article reviews the recent experience of franchising Melbourne's metropolitan public transport services. The practicalities of designing and operating an effective public transport system require consideration of both strategic goals and tactical, or system-wide, integrity. Operational decisions, which include decisions about whether competitive franchising is the best means to achieve the strategic goals, should come last. In Melbourne, the operational desire for competitive franchises apparently over-rode consideration of the stated goals. Today, the franchised services have effectively failed and all services have been refranchised. An important lesson from the experience is that longer-term systemic thinking is essential for determination of the most appropriate operational transport arrangements.     

事业单位改革和财政政策选择

虽然政府在发展社会事业上负有不可推卸的责任,但公共服务的多层次性和群众需求的多样化特征使得政府无力也不可能成为唯一的公共服务供给者.因此,在事业单位改革的基本思路上,一是要坚持多元化的改革取向,让能走向市场的事业单位进入市场,政府集中财力保障基础性社会事业的发展.二是要动员社会力量举办社会事业,以满足不同层次的公共服务需求.三是要正确看待当前社会事业领域中非营利性组织的地位作用,并健全相应的管理制度.为了取得理想的改革效果,财政必须要从改进拨款方式、加强绩效考评入手,加强对社会事业支出的管理.同时还应完善相关优惠政策,调动民间资本进入社会事业领域的积极性.     

A Consulting Giant; a Disgruntled Client: A ‘Failed’ Attempt to Change Management Controls in a Public Sector Organisation

There has been very little research into management consulting interventions in public sector organisations, especially in emerging economies. This paper aims to fill this void by narrating the empirics of a consulting assignment carried out by a large international consulting firm in a Pakistani public sector organisation. The study found that consultants’ recommendations of ‘businesslike’ management controls, such as a modern performance measurement system and a ‘state‐of‐the‐art’ information system, were rejected outright by the client management. Employing a critical realist perspective that focuses on the structural conditions facing both the client and the consultants, and on the strategies adopted by both parties, the study aims to explain the empirics of the case. Through structural and strategic analysis, this paper aims to enhance our understanding of the dynamics of management consulting in public sector organisations, especially in emerging economies.     

Book Reviews

References to ‘customers’ have become commonplace in the policy discourses within UK government and other public sector bodies. It is a working assumption of UK public sector management that the concept of the ‘customer’ can be applied to any public sector service agency or department; and this paper analyses how the UK government's revenue department, formerly titled the Inland Revenue (IR), re-characterised firstly taxpayers and latterly tax claimants as ‘customers’, rather than ‘users’, of IR services. This paper identifies some problems, dilemmas and ambiguities associated with this reconceptualisation in the context of an organisation that is predominantly a regulating department. Far from being merely a reclassification of the taxpayer as customer, the emerging discourse and associated practices of the IR were in part embedded in organisational change, including the merger with HM Customs and Excise to form the present-day HMRC. Thus this case analysis illustrates the limits of consumerism as a strategic tool of a government revenue department and raises wider questions for public management.     

Higher education

There is a growing interest in the use of marketing techniques and approaches in the management of the public services, as a result of changed perceptions of public services, and the developments in public service management in the last decade. This article discusses the nature of marketing and distinguishes strategic marketing from consumer marketing. The particular difficulties of marketing public services are considered. Specific development of marketing approaches in the civil service, local government, and the National Health Service are discussed. Finally, it is argued that the applicability of marketing concepts in the public services is limited because of the nature of the polity and the relationship between states and citizens.     

公司上市决策与成长性资金需求

公司上市是公司成长阶段最重要的战略决策之一。理论研究表明为公司成长性募集资金是公司上市决策的主要动因。本文对创业板首批上市的宝德股份成长性进行考察,结果表明虽然宝德股份满足创业板对拟上市公司成长性指标的要求,但宝德股份上市之后无论是经营业绩还是股票市场都没有表现出高成长性,由此可见宝德股份很可能并不是为了满足成长性资金需求而选择上市。本文结果表明虽然监管机构试图使股票市场为高成长性公司提供资金促进公司高速成长,然而,股票市场财富效应等原因可能比公司成长性需求更能影响公司的上市决策。