Management and Accounting Developments in Executive Agencies

The executive agency programme has moved ahead rapidly since its introduction in 1988 and by 1996 over 70% of all civil servants were working under executive agency conditions. This has resulted in a major change in the structure of the civil service and in the management of the activities of central government. The question that then emerges concerns the benefits, if any, that these changes have brought about. This paper reports the results of a survey of a sample of senior managers in executive agencies. The survey attempted to ascertain the extent to which agencification was felt to have led to increases in autonomy and freedom to manage and also to obtain the views of managers on a range of issues including changes in operational effectiveness and quality of service delivery. These, after all, are some of the key measures of the success or otherwise of the agencification programme. The survey also examined changes in specific management accounting practices and a broad overview of the findings is provided in the paper. In general, it seems that the senior managers of executive agencies do feel that agencification has achieved many of the benefits hoped for and that is has brought about changes and improvements in management and management accounting practices.     

软聚硅酮泡沫吸收敷料(美皮康)治疗压疮的循证药物经济学研究

目的 综合评价软聚硅酮泡沫吸收敷料(美皮康)在压疮治疗中的有效性与经济性.方法 通过文献研究,进 行规范化系统评价,结合临床治疗数据,应用决策树模型进行成本效果分析.结论 研究结果表明美皮康在产品疗效、综合成本和改善患者疼痛等诸多因素上的表现与传统的无菌纱布相比存在明显优势.     

Economic Perspectives on Nutrition Policy Evaluation

Too much food energy intake (relative to expenditure) and unbalanced diets are implicated in a range of diseases that impose major burdens on healthcare systems and cause pain and suffering. Governments have responded by introducing a range of measures, mainly targeting information and education, largely to children. However, more interventionist measures have been advocated and, in the past year, various food taxes have been introduced in Denmark, Hungary and France. The Address discusses evaluation of policies, particularly in the light of alternative theories of diet choice (rational choice, systematically irrational, automatic). The public health approach uses quality adjusted life years but fails to distinguish between private and social benefits and takes no account of the drivers of food choice behaviour. The economic approach, based on informed choice, makes the distinction between private and social benefits (if not always explicitly) but struggles to evaluate policies that change utility functions and with behavioural assumptions other than traditional rationality. Alternative assumptions and approaches could put the cost of unhealthy eating anywhere between £10 billion and £100 billion per annum in the UK. Evidence suggests that information measures (to perform or persuade) do not much change diets, nor do they tackle the externality element of unhealthy eating. They may, however, help change long‐term social norms. More interventionist measures like taxes improve social welfare (according to the compensation principle) and reduce health inequalities but are regressive, like all sin taxes. Almost all interventions pass cost‐effectiveness tests.     

提升质量管理有效性的途径

结合石油企业实际,就如何提升质量管理的有效性,从质量体系建设、过程控制、质量监督、质量考核、质量文化建设等方面进行了分折和探讨,进而通过提升质量管理的有效性,提高产品、工程和服务质量水平,推动石油企业各项业务快速健康发展。     

质量规制有效性和消费者信任的市场均衡效应

产品质量规制有效性和消费者信任对市场均衡具有重要影响,引入预期产品质量水平和能够检测出假冒高质量产品概率两个变量,分别表示消费者对产品质量信任状况和产品质量规制有效性,研究产品质量规制有效性和消费者对产品质量信任对产品均衡价格和数量的影响.结果表明无论是国内市场还是出口市场,消费者对产品质量信任状况对高质量产品市场均衡价格和均衡数量都有正向影响;而质量规制有效性对高质量产品市场均衡价格有正向影响,对均衡数量有负向影响.     

有效抵押品的新命题

本文在借鉴前人研究成果的基础上,通过对价值2亿元酒店抵押4000万元贷款风险案例的分析,建立并验证了有效抵押品的新命题。有效抵押品必须具有有效控制借款者履行其保证承诺,有多种可供选择的发展可能性或者用途和方便处置的种种便利;其中,抵押品的保证和控制功能是第一位的,变现和替代功能是第二位的。     

基于LCC理论的输电线路绝缘子选型研究

对于如何将全寿命周期成本（1ifecyclecost,LCC）管理应用于输电线路绝缘子选型的方案评价,目前的研究尚不多。结合各种类型绝缘子的运行性能及特点,以LCC理论为基础,对输电线路绝缘子全寿命周期内的各种成本进行分解计入,提出了输电线路绝缘子的全寿命周期成本模型,并对该成本模型进行LCC分析和LCC评价,建立起针对绝缘子选型的一整套LCC评价体系。然后结合某220kV输电线路绝缘子选型的实例,研究了LCC评价体系在输电线路绝缘子选型决策中的应用。通过对3种方案的比较分析,得出了输电线路绝缘子选型的技术经济综合最优方案。     

增长极战略的实现机制与中国实践模式的重构

增长极理论是20世纪50年代新古典区域均衡发展理论遭遇危机之后的新选择,但自其诞生以来由于缺乏成功案例的支持而备受争议。我国区域非均质、不平衡使得增长极模式备受推崇,但在发展中同样遭遇困境。鉴于理论与现实鲜明的反差,以增长极的实现机制为切入点剖析了该理论的不足,指出我国三大增长极在实践中存在政府依赖刚性、自我发展能力弱、关联效应差等问题,认为完整的增长极实现机制应包括形成机制、运行机制和扩散机制,并从这三大机制入手重构了中国增长极的实践模式,提出相关政策建议。     

气候政策的经济环境效应及其缓解措施的研究综述——兼谈对我国的启示

气候政策对一国经济和环境产生一定的效应,开放经济条件下还将对一国产业的国际竞争力产生影响。碳泄漏等问题使得气候政策的实际减排效果受到了质疑。气候政策实施过程中产生的这些问题都将严重影响气候政策的有效性。为使气候政策的有效性达到最优,很多学者研究了缓解气候政策负面效应的措施。本文对一些重要的气候政策的经济环境效应进行了理论总结,从竞争力效应、经济效应、环境效应和研究方法这四个方面综述了相关实证研究成果,分析了气候政策负面效应的缓解措施,以期为制定适合我国的气候政策提供借鉴。     

2011年集体林权制度改革效果监测报告

通过对福建等7个省、56县、279村、2800户的入户调查,研究了样本地区集体林权制度改革进展和取得的成效:农户经营林地面积翻一番,营林投资水平提高,森林资源量质双增,林地产出率增加,农户对改革措施总体满意。急需国家在扩大政策性森林保险范围、发展林业合作组织、加强林业科技服务、强林惠林等方面出台政策。最后,从农户政策需求出发,探讨了国家下一步政策的基本取向,并在此基础上提出政策建议。