财政支出效益评价指标体系的构建

对财政支出效益进行评价，是加强财政管理。提高财政资金使用效益的重要手段。随着我国社会主义市场经济的发展，企业支出行为受制度规范和效益约束较强，而政府投资和财政支出的考核评价制约机制较为薄弱。近年来，虽然财政支出效益评价工作在我国开始试行。但由于缺乏科学合理的指标体系和制约手段，财政支出效绩评价工作还     

浅谈事业单位财政支出绩效自我评价的内部控制

目前，以自我评价为着手点，对事业单位财政支出绩效进行考评，并逐步建立起完善的内部控制机制，是完善事业单位财务管理的重要途径。笔者首先分析了内部控制制度对事业单位财政支出绩效自我评价的影响，然后探讨了事业单位财政支出绩效自我评价的不足之处，最后指出了事业单位财政支出绩效自我评价内部控制的构建途径。     

基于层次分析法的科技财政支出绩效评价研究

本文根据科技财政支出的特性，依据层次分析法原理，对科技财政支出的绩效评价建立了具体的评价指标体系，选择了适于反映科技支出效益的指标群，并运用层次分析法对科技财政支出绩效进行了示范性评价计算。     

规范有序 深入推进——浙江省财政支出绩效评价工作介绍

早在2003年．浙江省就开始探索财政支出绩效评价工作。2005年3月财政厅撤销统计评价处，成立了绩效评价处。主要职责是：制订财政支出绩效评价指标体系及评价标准，拟订财政资金支出绩效评价的有关政策、制度和实施办法；负责指导、检查全省财政支出绩效评价工作．牵头组织省级财政支出绩效评价工作，指导社会中介机构的绩效评价工作；负责搜集全省财政支出绩效评价工作信息资源，建立绩效评价工作数据库；     

财政项目支出绩效评价指标及设计

财政支出绩效评价中评价指标体系的构建是评价工作的重点和难点。科学、合理的评价指标体系既能反映评价的关键问题,同时也是评价工作如何展开的引导。本文分析了财政支出绩效评价指标的结构体系、财政项目评价中指标设计的思路,并给出了设计指标案例。     

构建财政支出绩效评价体系之我见

财政支出绩效评价是指运用科学、规范的绩效评价方法，对照统一的评价标准，按照绩效的内在原则，对财政支出行为过程及其效果进行的科学、客观、公正的衡量比较和综合评判。随着财政改革的深入，开展财政支出绩效评价工作，已成为政府加强宏观管理，促进提高政府资金运行效率，增强政府公共支出效果的关键手段。但是，目前还没有一套规范的财政支出绩效考评指标体系和考评办法，对财政支出的绩效缺乏科学的考核与评价。为此研究探索构建财政支出绩效评价体系已成为我们财政部门的当务之急。     

完善财政支出绩效考评的研究与思考

科学合理地安排财政支出，有效提高财政资金使用效率和效益，是优化社会资源配置，提高社会福利水平的关键。运用政府财政部门的管理监督职能，对财政支出效益实施科学的评价和控制，适应部门预算改革的需要，建立健全财政支出管理标准、运作程序和效益评价体系，是提高财政支出效率的有效方式。     

重构财政支出效益评价体系研究

财政支出效益评价旨在衡量财政支出机构管理方法的优劣及其效率的高低,是财政计划、决策和控制的重要工具。本文所指的效益评价是财政支出后的效益评价。效益评价的基本职能包括:一是通过总结经验教训,为未来决策支出提供依据;二是体现社会对政府支出行为的评价和监督。财政支出效     

开展财政支出效益监督的基本构想

一、财政支出效益监督存在的问题1、财政支出效益监督的概念不确定。特别是财政支出效益监督与财政支出效益评价、财政支出绩效管理、财政支出监督、财政支出管理和财政支出绩效审计的关系尚未厘清。需要强化理论研究,尽快明确财政支出效益监督的基本概念,明确基本关系。在此基础上才能解决财政支出效益监督内容不明确、程序不规范等问题。2、包括财政支出效益评价在内的财政支出效益监督问题没有法律保障。虽然相关法规中有这方面的一些内容,但不够明确,也不够突出。     

地方财政支出绩效评价机制探索

一、地方财政支出绩效评价存在的主要问题 （一）财政支出绩效评价法制建设不完善。虽然各级财政部门制定了一些财政支出绩效评价办法，迄今还没有出台全国性的财政支出绩效评价法律法规，这就造成绩效评价无法可依，法律约束力不强，造成各地绩效评价工作开展得程度不一，评价机制不规范。目前，各级财政部门制定的具体财政资金绩效评价办法，在绩效评价内容、指标、标准设计、操作规程、评价结果应用等方面规定得不规范，还存在差距需要进一步完善。     

Tsunami Swamps Aid Agency Accountability: Government Waives Requirements

Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort. An issue for many was identifying a trustworthy agency; this could be done through direct knowledge of an organisation, or by depending on the recommendations of a source whose competence and integrity was readily accepted. The Australian government provided this external credibility to the 34 charities it listed on its official tsunami assistance website. However, an investigation of these agencies and the actual appeals conducted by them indicates that the government may have waived its normal requirements by moving away from its two accountability programs, AusAID and ACFID accreditation.     

Tsunami Swamps Aid Agency Accountability: Government Waives Requirements

Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort. An issue for many was identifying a trustworthy agency; this could be done through direct knowledge of an organisation, or by depending on the recommendations of a source whose competence and integrity was readily accepted. The Australian government provided this external credibility to the 34 charities it listed on its official tsunami assistance website. However, an investigation of these agencies and the actual appeals conducted by them indicates that the government may have waived its normal requirements by moving away from its two accountability programs, AusAID and ACFID accreditation.     

Government lending in a crisis

The economic disruption from the COVID-19 pandemic prompted governments around the world to initiate an unprecedented number of temporary lending and tax deferment programs. Which firms will benefit from these programs? What are the implications for firm balance sheets and post-crisis survival? We provide some novel insights on these questions by studying one of the first government programs of this type, which Sweden launched at the height of the 2008–2009 financial crisis. The Swedish program allowed firms to temporarily suspend payment of all labor-related taxes and fees, treating these deferred amounts as a short-term loan from the government. Firms participating in the program are younger, less profitable, hold fewer cash reserves, are more leveraged, and have less unused slack in their credit lines when the crisis hits. Given the structure of the Swedish program, it provided more liquidity to firms with relatively larger ex ante wage bills. Exploiting this feature of the policy, we find that firms use the program to increase overall debt levels rather than to substitute for other borrowing. The leverage increase is due entirely to higher levels of non-bank debt. Firms use the funds to avoid making even deeper cuts to current assets. Despite the increase in leverage, access to the lending program is unrelated to the likelihood a firm files for bankruptcy and is negatively related to the likelihood a firm encounters severe financial distress in the years immediately following the crisis.     

USING RANDOMIZED CONTROL DESIGNS IN EVALUATING SOCIAL SECTOR PROGRAMS IN DEVELOPING COUNTRIES

Seven case studies—from Bolivia, Colombia, Indonesia,Mexico, Nicaragua, Taiwan (China), and Turkey—demonstratethe feasibility of conducting rigorous impact evaluations indeveloping countries using randomized control designs. Thisexperience, covering a wide variety of settings and social programs,offers lessons for task managers and policymakers interestedin evaluating social sector investments. The main conclusions are: first, policymakers interested inassessing the effectiveness of a project ought to consider arandomized control design because such evaluations not onlyare feasible but also yield the most robust results. Second,the acute resource constraints common in developing countriesthat often make program rationing unavoidable also present opportunitiesfor adopting randomized control designs. Policymakers and programmanagers need to be alert to the opportunities for buildingrandomized control designs into development programs right fromthe start of the project cycle because they, more than academicresearchers or evaluation experts, are in the best positionto ensure that opportunities for rigorous evaluations are exploited.      

Timing and Duration of Exposure in Evaluations of Social Programs

Impact evaluations aim to measure the outcomes that can be attributedto a specific policy or intervention. While there have beenexcellent reviews of the different methods for estimating impact,insufficient attention has been paid to questions related totiming: How long after a program has begun should it be evaluated?For how long should treatment groups be exposed to a programbefore they benefit from it? Are there time patterns in a program'simpact? This paper examines the evaluation issues related totiming, and discusses the sources of variation in the durationof exposure within programs and their implications for impactestimates. It reviews the evidence from careful evaluationsof programs (with a focus on developing countries) on the waysthat duration affects impacts.      

Examining the Usefulness of an Accounting Work‐readiness Program as Perceived by Employed Program Graduates

This study investigates the usefulness of an Australian accounting work‐readiness program as perceived by international accounting graduates. Using logistic regression, the study reports the results of a survey of 186 graduates who completed the program in the period 2010–2013 and are now employed in either accounting or non‐accounting roles. The results show that graduates who were employed in an accounting role perceived internships and critical thinking skills to be the most useful curriculum components of the work‐readiness program in obtaining their employment. The findings have implications for various stakeholders, in particular educators and professional bodies involved in the curriculum design of the work‐readiness program. The government also has an interest in the value of this program as they grant visas for international students to study in Australia and fill a skills shortage in the profession. The results also provide insights for other Western economies that attract large numbers of international graduates as skilled migrants.     

Intervention with Screening in Panic-Based Runs

Policymakers frequently use guarantees to mitigate panic-based runs in the financial system. We analyze a binary-action coordination game under the global games framework and propose a novel intervention program that screens investors based on their heterogeneous beliefs about the system's stability. The program only attracts investors who are at the margin of running, and their participation boosts all investors' confidence in the financial system. Compared with government guarantee programs, our proposed program is as effective at mitigating runs but features two advantages: it costs less to implement and it is robust to moral hazard.     

The Narrow Channel of Quantitative Easing: Evidence from YCC Down Under

We study the recent Australian experience with yield curve control (YCC) as perhaps the best evidence of how this policy might work in other developed economies. YCC seemingly worked well in 2020, when the market expected short rates to stay at zero for a long period of time. As the global recovery and inflation gained momentum in 2021, liftoff expectations moved up, the Reserve Bank of Australia purchased most of the targeted government bond outstanding, and the target bond's yield dislocated from other financial market instruments. The evidence suggests that central bank bond purchase programs can operate more narrowly than previously considered.     

New development: Reviews of public sector performance—groundhog day?

ABSTRACT

The purpose of this article is to canvass, and comment on, the main features of the recently completed Review of Governance, Performance and Accountability legislation/framework at the national level of government in Australia. Most of the Report’s 52 recommendations are procedural and will only be discussed when they may be of particular relevance in a broader context. The review reported on 4 September 2018. It continues the long line of reform reports conducted over the last 30 to 40 years. However, before the review was even completed, the Australian government announced (on 4 May 2018) another wide-ranging Independent Review of the Australian Public Service (APS), with a reference group of national and international experts having ‘diverse public and private sector experience’. Some suggested that the latter review should encompass the findings and recommendations of the former and be considered together, particularly as the announced chair was also a member of the earlier two-person review team. While no one would question the need for continuous learning, the main issue is about effective implementation of agreed recommendations that would improve performance and promote greater public confidence and trust in government.     

THE RISE AND USE OF BALANCED SCORECARD MEASURES IN AUSTRALIAN GOVERNMENT DEPARTMENTS

This paper examines the rise and use of balanced scorecard performance measurement systems in Australian government departments. Through a survey of all Australian federal, state and territory government departments we find that Australian government departments include a broad set of financial and non‐financial measures within a balanced scorecard approach. Theoretically, our findings lend support for both economic and ‘external’ institutional rationales for the implementation and use of balanced scorecard measures. We find that those government departments reporting greater implementation of balanced scorecard performance measures also report greater benefits for organisational decisions. Our findings shed light on the use, and further potential, of BSC performance measurement systems as part of the management control system in Government departments.