国家审计对内部审计资源的利用和风险防范——基于国际视野的经验数据

《中共中央关于全面推进依法治国若干重大问题的决议》提出实现审计监督全覆盖的要求。国家审计为了提高审计效率、弥补资源缺陷,利用内部审计资源已成为必然趋势。但审计资源的整合利用发生在不同的主体之间,往往面临不同的经济环境、制度环境和文化背景的挑战,存在一定的审计风险。因此,国家审计需要构建一套有效防范审计风险的内部审计资源利用路径,促进资源整合,提高资源协同效果。     

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。     

Sustainability reporting,materiality, and accountability assessment in the airport industry

Air travel is, nowadays, recognized as being one of the most popular modes of transport. Air transport is among the most significant contributors to the world gross domestic product and is accountable for a great environmental and social impact. Driven by the well‐established sustainability discourse and the vital role businesses can play in disseminating the sustainable development concept, this paper attempted to map airport industry's most material operational aspects and assess airport operators' accountability level on disclosing corporate information regarding airports' economic, environmental, and social performance. In this context, 33 reports and 903 material issues representing 193 international airports were reviewed and assessed, and a methodology for benchmarking the accountability level of best reporting airport operators was developed, showcasing materiality assessment as a useful management tool for strengthening airport operators' business strategy and enhancing their corporate performance. The paper indicated that (a) customer focus (i.e., health, safety and satisfaction), economic viability, and business continuity and preparedness are operational aspects of high materiality and (b) the disclosure level, especially concerning specific performance indicators, is still moderate. In conclusion, this study has shown that materiality assessment gains ground as a management tool among airports' management teams and the completeness of Sustainability reports is positively correlated with the “level” of adherence as described by the Global Reporting Initiative.     

试论我国行政问责制度体系的构建

行政问责制与政治观念、法律体系、行政机制和公民社会等因素交叉重叠、互为因果,它是由多种相关制度和问责形式联合组成的制度体系。应该围绕建设服务政府、责任政府、法治政府和廉洁政府,围绕政府管理机制创新,围绕政府决策、执行、监督的过程,建立与人事管理、绩效管理等制度相配套的行政问责制系统。     

整体治理的现实困境与路径选择

整体治理理论主张通过功能整合来为公众提供无缝隙的公共服务，但在实践中面临组织整合的技术困境、组织冲突的协调困境以及合作治理的问责困境。解决这些问题需要对整体治理进行改进和提升：要从注重机构整合转变为注重机构协作，营造整体行动的柔性机制以及建设学习型问责制度。     

公务员职业倦怠的成因初探

公务员的素质和状态决定着政府的管理水平和效率,而网上调查显示出,公务员是存在职业倦怠最严重的群体,因此,研究公务员职业快倦怠具有十分重要的意义。     

Lessons from ＂Audit Storm＂ in China

The phenomenon of ＂Audit Storm＂ in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China make joint effort to become a powerful source of supervision of government financial administration. Lessons drawn from Audit Storm show that more need to be done to systematically ensure public accountability in China, including improving the independence of China National Audit Office （CANO）, strengthening the manning of Chinese National People＇s Congress （NPC） and Ministry of Finance （MoF）, improving NPC and MoF joint cooperation with CNAO, insisting on more transparency in public funds allocation and management, the introduction of an effective responsibility system, and so on.     

Estimating the value of political connections in China: Evidence from sudden deaths of politically connected independent directors

This paper estimates the value of political connections by examining stock price reactions to sudden deaths of retired government officials who were acting as independent directors of private firms in China from 2003 to 2012. Employing an event study, we find that, if a private firm loses political connections because of the sudden death of an independent director who was previously a government official, its stock price drops 3.61% on average within ten trading days. After the loss of political connections, we find that it is possible but infeasible for a private firm to reestablish political connections with the government in a short period of time. Moreover, the sudden death of a retired government official leads to a reduction in the economic benefits (e.g., bank loans, tax preference, and government subsidies) obtained by a private firm, which provides a reasonable explanation for the negative stock price reaction after losing political connections.     

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.