From a System of National Accounts to a Process of National Wellbeing Accounting

There are repeated calls to go ‘Beyond GDP’, for measures of wellbeing and progress in addition to those that the System of National Accounts (SNA) is designed to provide. We identify key issues that can help build on the rigour of SNA whilst fitting the measurement of economic performance within a broader assessment of national wellbeing and progress. Such drivers are already leading to a proliferation of indicators and accounts, for example in the development of non‐monetary measures of natural resources, but there are significant measurement challenges, not least the question of whether a single, overall measure or index of wellbeing is valid. But the challenge of measurement, per se, is one thing: in our view, a more critical issue is whether the measures will actually be used. We propose a dynamic and multi‐staged approach for developing SNA, embracing the production and use of measures. This would start by identifying user requirements for wider measures, to provide the basis for national and cross‐national developments in well‐being accounting. We envisage greater branding and marketing of national well‐being concepts to promote measures and support their use. We call for outreach by producers, so that there is dialogue about the development and use of measures.     

Dimensions of strategic intervention for risk reduction and mitigation: a case study of the MV Sewol incident

Organizations in disaster management system should learn from previous experience and strategically use their lesson for the refinement of a system’s competencies for risk management. However, the MV Sewol incident revealed the absence of the organizational learning in the Korean disaster management system. With mixed methods of content analysis, in-depth interview, and social network analysis, this study identified key failure factors in response to the incident and categorized them by managerial, structural, and institutional domains. While the Korean government took bold steps to rebuild its risk management system, those efforts were biased to structural reforms and lacked fundamental changes in human and informational resources management. Based on the findings, this study suggests the balanced efforts for system refinement for effective risk management.     

透过亚当斯领略黑白摄影的魅力

在漫长的黑白摄影发展的进程中,摄影大师安塞尔·亚当斯做出了卓越的贡献,尤其是"f64小组"和完善的区域曝光系统成为摄影史上的里程碑。黑、白、灰黑白摄影演绎着影调与影像的经典,即使在现代彩色摄影高度发展的今天,黑白摄影并没有失去它往日的光彩,也不会被彩色摄影所更替,它将以独特的魅力,以单纯、洗练、视觉冲击力强等审美优势继续发展,创造更多视觉财富。     

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Two fundamental options exist for management accounting system (MAS) design: Either financial records can be used as a database for management accounting (integrated accounting system design), or the MAS can be based upon a separate system, i.e., a third set of books beside financial and tax accounting records. Since the 1990s, many German-speaking firms have changed from the second to the first option, which has instigated a highly controversial debate.Our paper contributes to this debate by empirically analyzing (1) whether the integration of financial and management accounting has a positive impact on controllership effectiveness, and (2) what causal inferences relate both variables. We use structural equation modelling for a sample of 149 dyads surveyed from German top 1500 firms. We identify no significant effect of the technical aspects of MAS integration, but a fully mediating influence of a consistent financial language on controllership effectiveness. Our results thus imply that consistency with financial reporting is an important property of MAS design from management's point of view.     

基于多智能体的建筑业产业资质问题研究

由于目前关于建筑行业资质管理对建筑产业的有效性存在正反两方面不同看法,双方虽有定性理论分析和国外资质管理根据,但是无法说明资质管理对我国建筑产业整体收益具体影响,因而从个体企业行为角度出发,根据多智能体理论,使用Netlogo建模平台,建立中国建筑业的交易行为互动流程,模拟运行建筑产业执行或不执行资质管理的情况,观察并分析论证了资质管理有利于提高中国建筑产业收益能力。此外,在模拟过程中发现资质管理对产业结构也存在影响。     

经济新常态下我国粮食安全问题及发展研究

粮食安全关系着一个国家的社会稳定与民族的长远发展,是世界各国普遍关注的热点问题。我国属发展中国家,人口多耕地少,人地矛盾较为突出,粮食安全问题是国家需要长期关注的永久课题。保障粮食安全,对于经济新常态下我国的发展具有十分重要的意义。文章首先简要介绍了经济新常态的含义,然后运用比较分析、系统研究等方法深入分析我国粮食安全的现状,探明我国粮食安全所面临的主要问题。结果表明:我国粮食安全尽管目前基本有保障,但前景不容乐观。主要问题有生产成本上升,进口关税下降等,为探索保障未来我国粮食安全的途径,彻底解决我国的粮食安全所面临的问题,促进社会和谐发展提出建立粮食生产保护区,国家制定粮食最低收购价,增加科技投入,以合作社为龙头形成规模化生产经营,兴办国营企业,国家提供高质量生产资料等建议,旨在为党和政府制定相关方针政策提供有益参考。     

公共信用信息归集和使用的地方规则比较研究

公共信用信息的归集和使用是当前各地方政府社会信用体系建设的焦点问题。少数省、市在公共信用信息归集和使用规则制定上的经验值得借鉴。对江苏省和陕西省、杭州市和上海市的公共信用信息归集和使用的地方规则进行比较,从公共信用信息归集、使用、异议处理、管理机制几个方面进行总结并提出建议。     

CORS系统在上海市集体土地所有权调查项目中的应用

本文在详细介绍CORS系统的基本原理及分析其优势的基础上,将其应用于上海市集体土地所有权调查中,完成实测界址点和图形数据成果检查验收,充分发挥其精度高,速度快的优势,保证调查成果质量。     

我国收入分配领域存在的问题及解决的办法

目前,我国收入分配领域存在收入分配不公平和收入分配秩序混乱等问题,必须从以下几个方面入手加以解决:一、惩治腐败,严厉打击非法收入。二、加快对垄断行业的改革,规范垄断行业的收入分配。三、加快税收制度改革,缩小收入分配差距。四、建立和完善覆盖全民的基本公共服务体系,推进基本公共服务均等化。     

电子审计体系研究

国家十二五规划纲要提出建设和完善电子审计体系。本文通过对电子审计体系的研究,提出了电子审计体系的顶层设计、总体规划和效能目标三个特性,以及电子审计体系在国家电子政务体系中的地位和作用;提出了审计业务信息化、审计管理数字化、电子审计标准化和审计队伍信息化的电子审计体系框架;提出了电子审计体系的功能演进,包括从重点查处违纪违规问题到重点促进公共财政管理规范的转变、从重点关注财政财务收支审计到重点关注国家经济安全审计评价的转变,从传统审计方式到现代审计方式的转变。