完善连带责任制度建设的顶层设计探讨

完善连带责任制度的顶层设计,对制度的建设和发展具有极大的推动作用。连带责任制度的适用领域和数量会越来越广和越来越多,其结构会越来越完善、内含会越来越成熟。对于他可能带来的负面影响,会得到有效克服。文章从顶层设计的视角,对完善连带责任制度建设的多个问题进行了探讨,供法律工作者参考。     

政府投资项目科学决策问题研究

目前,因为政府投资项目决策的非理性,形成了一些"伪为民工程",不但浪费了政府有限的经济资源,而且降低了政府的信用。究其原因,与政府投资项目决策缺乏监督、缺乏理性、缺乏责任约束和政绩导向偏差是分不开的。要杜绝这些"伪为民工程",需要强化为民办事的意识,完善对决策的有效监督,建立不可行性研究和后评价机制,建立健全决策失误的责任追究制度。     

公共受托责任和政府绩效审计

公共受托责任是政府绩效审计产生和发展的根本动因,研究公共受托责任对政府绩效审计的影响,有利于推动我国政府绩效审计工作深入开展。本文首先从委托代理理论和公共选择理论的角度阐述了公共受托责任与政府绩效审计的关系;其次,在此基础上,分析了我国公共受托责任存在的问题及对政府绩效审计的影响;最后,就明确公共受托责任,推动我国政府绩效审计发展进行了探讨。     

我国环境执法不力的原因及对策

环境执法不力是当前污染排放居高不下的一个重要原因,环境执法不力既有主观原因,也有客观原因。应从5个方面改变环境执法不力：树立科学的发展观和正确的政绩观,落实环境目标责任制和责任追究制,加速环境管理体制改革,加强环境保护的刑事立法,对环境执法人员实行连带责任。     

预算机会主义、预算治理构造和预算审计——国家审计嵌入公共预算的理论架构

各国的国家审计在公共预算中的作用呈现不同特色.沿着预算机会主义、预算治理构造到预算审计这个逻辑路径,建立一个关于国家审计在公共预算中作用的理论架构,并以美国和中国作为案例来验证这个理论构架,具有重要意义.各个国家针对预算机会主义会有一个由预算文化、预算制衡和预算问责组成的预算治理构造,预算审计属于预算问责,预算审计如何嵌入预算治理构造的决定因素是剩余预算机会主义,剩余机会主义决定预算审计体制、预算审计重点和预算审计模式.     

Cost Accounting,Ethical Accountability,and Accounting Principles

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.     

Safeguarding public accountability in horizontal government

Abstract

The trend towards horizontalization in government prompts a debate on safeguarding public accountability. This article contributes to the debate by presenting categories of horizontalization in government, types of horizontal accountability and criteria for judging the appropriateness of arrangements for public accountability. Accountability arrangements must meet the requirements of the democratic constitutional state to provide adequate checks and balances. This implies, among other things, that responsibilities must be clear and the information supply, debate and sanctioning options must all be established. A discussion of existing mechanisms for horizontal accountability indicates that the requirements of a democratic constitutional state are generally not sufficiently met. This makes it imperative to establish more balanced arrangements for public accountability that fit more horizontal forms of government.     

人才劳务派遣条款修正的策略探讨

劳动合同法颁布实施后,我国人才劳务派遣的发展速度异乎寻常,而且派遣活动出现常态化和主流化的趋势。但从某些方面而言,劳务派遣不仅损害了劳动者的合法权益,也对常规的用工方式和劳动合同制度造成较大冲击,影响到和谐劳动关系和社会稳定。由全国人大常委会法制委员会牵头起草的《劳动合同法修正案(草案)》描绘了和谐、公正的人才劳务派遣劳动关系蓝图,但是草案内容尚有很多改善空间,如建立派遣业务注册保证金和市场退出机制,放开特殊人才派遣业务,由用工单位直接支付派遣工报酬并纳入国企工资总额。为了有效遏制违法派遣行为,还应加大处罚力度,并对当地政府进行问责。     

基于受托责任视角的公司治理与内部审计关系分析

建立和完善公司治理结构是当前深化国有企业改革,建立现代企业制度的一项重要任务,健全和完善内部审计的监督机制是良好公司治理结构的内在要求。从所有权和经营权分离的角度,对受托责任的根源和内涵进行了分析探讨,以此为基础,分析了公司治理、内部审计与受托责任的本质关系,并从受托责任角度探讨了公司治理与内部审计的关系。