Public-Sector Accounting and E-Governance in Developing Countries: Case of Sri Lanka

This article analyzes how new public financial management system should address the efficiency and effectiveness of the public sector and the emerging accrual basis accounting with e-governance for greater e-transparency on public-sector accounting in Sri Lanka. Despite the setting up of e-framework in 1983, the Sri Lankan public-sector accountancy environment during the last two decades raises concerns about efficiency, effectiveness, and accountability of the e-framework. The findings provide evidence of the importance of the economy and efficiency in the usage of public funds to provide more convenient access to government accounting information for citizens in Sri Lanka.     

Economic Governance,Accountability and Accounting Change in East Asia

The development of economic governance is now thought to require the remaking of respective accountabilities along with significant corresponding accounting change. On the basis of key discourses about a particular ‘critical’ period in East Asia's recent history, this article considers whether certain regional and individual country accountabilities were actually remade and whether the role of accounting changed accordingly. It finds that the preferred strategies governing economic recovery after the East Asian crisis were partial and incompletely realized. It concludes that ‘higher order’ governance has been unexpectedly problematic and requires more East Asian sourced research in future.     

谈领导干部从业教育、监督、问责机制的建立与完善

文章阐述了领导干部从业教育、监督、问责机制的建立与完善,说明了强化领导干部从业教育、监督、问责机制的重大意义,并结合国有企业领导干部肩负经营国有企业的重任和国有企业承担的经济、政治、社会职能,提出建立与完善机制的建议和做法。     

会计与审计：理论渊源与发展路径

会计与审计总是如影相随,20世纪50年代管理会计兴起的同时,管理审计也开始萌芽。现在看来,会计与审计发展的根本动因是受托责任,两者的终极目标是价值增值,财务会计和管理会计的融合是大势所趋,最终走向以价值链会计为核心的“泛会计”;财务审计和管理审计同样走向融合,最终走向以风险和治理为导向的增值审计。     

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。     

Accountability in Crisis: The Sponsorship Scandal and the Office of the Comptroller General in Canada

For much of the last 50 years, a key platform animating public sector reform in Canada and elsewhere has been that efficiency and effectiveness can be achieved by adapting private sector financial management methods and practices. We argue that the recent re-establishment of the Office of the Comptroller General (OCG) of Canada represents a key element of a program of strengthening financial accountability that has emerged within the Canadian Federal Government. Although this program is longstanding and is associated Canada’s implementation of new public management initiatives, it has recently drawn particular sustenance from the sponsorship scandal in Canada. We demonstrate that the reincarnated OCG, re-established amid a rhetoric of “modernization” and of “strengthening” accountability, has a wide-ranging mandate to enhance financial and audit controls, create financial standards, nurture professional development, and oversee government spending. We explore some of the consequences of this development and of the broader financial accountability mechanisms introduced in response to the Sponsorship scandal within the Canadian public sector.     

深化经济责任审计 促进领导干部科学履职

经济责任审计在促进领导干部践行科学发展观、科学履行领导职责方面发挥着重要作用。如何深化经济责任审计,促进领导干部科学履职：一要调整审计目标以适应科学发展观的要求;二要拓展审计内容以突出科学发展观的理念;三要创新审计方法以体现科学发展观的内涵;四要完善评价指标体系以促进科学发展观的践行。     

由“问责风暴”谈公务员行政法律责任的完善

一段时间以来。国内安全事故频频见诸报端,有不少官员被依法追究行政法律责任,其影响之大被媒体形容为中国掀起“问责风暴”。这种现象应当引起我们对公务员行政法律责任完善的思考,问责应当形成常态机制,而不能是运动式的追责效果．在这方面可以借鉴香港地区的“廉政公署”制度,健全公务员行政问责机制。     

对土地财政与地方经济增长相关性的探讨

近些年来,之所以演化出土地财政这一具有非褒义的概念,是因为有着深刻的社会背景。这不仅有财政体制上的原因,也有城市自身扩张与政府官员政绩考核的原因。目前,土地财政在推动地方经济增长的过程中发挥了重要作用。实证分析表明,GDP虽不是土地性财政收入的Granger因,而GDP却是土地性财政收入的Granger果。地方经济增长过度依赖于土地财政,不仅会造成严重的不良后果,如威胁我国粮食安全、不利于和谐社会建设、加剧购房居民的负担等,而且也会扩大政府的寻租空间。为此,地方政府必须寻求摆脱经济增长对于土地财政依赖的路径选择,要转变经济增长观念、推进财政体制改革、充分发挥土地流转机制的作用、不断完善土地法规的相关内容等。     

政府绩效审计与政府会计改革的互动关系研究

开展政府绩效审计和推行政府会计改革都是我国当前的紧要任务。作者认为二者有着共同的存在基础和共同的推动因素，它们在目标、内容等方面具有对应性和互补性等；推行政府绩效审计和改革政府会计具有相互促进的作用。从这个角度探讨政府绩效审计的开展和政府会计的改革，将会使政府绩效审计和政府会计产生协同效应。