机关运行经费基金化管理的战略构想

政府机关事务的高绩效管理是维护政府高效有序运行的关键,更是实现政府职能、促进社会经济发展、维护社会稳定和提升政府公信力的重要保障。许多先发国家如美国、英国等对机关运行实行了价值化管理改革,以基金作为撬动政府机关运行资金的杠杆,达到了机关服务高效优质、规范有序、监督有效和战略明确的目标。中国机关事务运行正处于由传统的事务性实物管理向现代化的价值治理转变的关键期,借鉴英美等国的基金管理和运行经验对于中国建立机关运行普遍服务基金制度,提高政府效能,实现国家治理体系和治理能力现代化具有重要意义。     

Illegal waste disposal: Enforcement actions and decentralized environmental policy

Environmental non-compliance is affected by the decentralized shaping of environmental policy by local governments and enforcement actions by public bodies. Illegal waste disposal is examined in a relevant national case, by means of an original regionally disaggregated panel dataset for Italy, a country which witnesses heterogeneous environmental performances across regions and a decentralized policy system. Our empirical analysis produces two main insights of strong policy interest. First, commitment to a more stringent waste policy tends to increase illegal disposal of waste. Second, a nonlinear bell shaped relationship exists between the number of inspections and the quantity of illegal disposal. The key message is that deterrence might only result after a relatively high level of controls is implemented.     

审计师地理距离对客户公司股价信息含量的影响

从地理经济学视角分析审计师的地理区位特征对上市公司股价信息含量的可能影响，利用2004—2013年中国A股上市公司的数据，实证检验了审计师与客户间的地理距离对客户公司股价信息含量的经验影响关系，并进一步考察了证券分析师与审计监督两种中介组织间的交互效应。研究发现：（1）审计师与客户公司间的地理距离越小，客户公司的股价信息含量越低，因为在中国当前经济社会背景下，地理邻近对审计师独立性的消极影响要强于其对审计师专业胜任能力的积极影响，这导致审计师审计质量降低，影响客户公司股价信息含量；（2）证券分析师对客户公司的关注程度越高，审计师的地理邻近性对客户公司股价信息含量的负面影响越弱，表明证券分析师与外部审计之间主要呈现一种相互替代的关系，证券分析师可以作为一种有效的补充监督机制。     

异常审计费用、审计质量与IPO定价——基于A股市场的分析

以A股市场2006—2012年IPO公司为研究对象，探讨异常审计费用与审计质量的相关性及其在IPO定价中的作用。结果发现：对全样本，异常审计费用与IPO抑价水平显著负相关，与可操纵性应计利润的绝对值和股票上市后的长期市场表现不相关；当考虑异常审计费用的方向时，正的异常审计费用与IPO抑价水平、可操纵性应计利润的绝对值显著负相关，与股票上市后的长期市场表现显著正相关，而负的异常审计费用与三者的相关性均不显著。这表明作为会计师事务所努力程度的体现，正的异常审计费用不会损害审计质量，相反在一定程度上能提升审计质量。因此，监管部门应更多地关注审计收费不足所存在的风险。     

Performance management 40 years on: a review. Some key decisions and consequences

This paper reviews the past four decades of experience of performance management (PM). Beginning with a brief history of its international spread and development, a short section on conceptual issues is followed by a strategic analysis of the research thus far. From this analysis is extracted a set of key decisions which must be made for any PM system. Each decision has significant consequences, and none are purely technical (though they may occasionally be represented as such). In many cases difficult trade-offs are inevitable.     

Risk assessment for public–private partnership projects: using a fuzzy analytic hierarchical process method and expert opinion in China

Public–private partnerships (PPP) have been widely used in China to procure public facilities and services. Complicated problems in PPP projects in China arise because of a variety of risk factors. A proper risk assessment model is needed to identify risks and provide risk response strategies for future Chinese PPP projects. The fuzzy analytic hierarchy process (F-AHP) method provides the ability to solve complex risk assessment of PPP projects. Current risk assessment models are limited to PPP projects in specific countries and do not consider unique risks in China, especially political, economic, social, and legal risks. This paper designed a risk evaluation index system for PPP projects based on the Delphi expert investigation method, and then established an optimized risk evaluation model for PPP projects in China using the F-AHP method. The risks identified are confirmed by interviewing experts from Chinese local government departments, private enterprise, third-party intermediary consulting and regulatory agencies, and academic organizations. The results show that the risks that ranked among the top ten are closely related to China’s political and economic policies and relationships among stakeholders. It can be concluded that government authorities play a critical role in providing a favorable political, social, and economic environment and an effective institutional framework for PPP projects. Furthermore, it is also important to deal with relationships among stakeholders based on the public–private ‘win–win’ principle. This study provides risk response strategies, addressing key issues from eight aspects: an impeccable legal and regulatory framework; a central coordinating and regulating PPP authority; supportive governmental authorities; institutional capacity-building; favorable economic conditions and viability; community, partner, and moral accountability; clear division of responsibilities through contracts; and effective advisory management. These effective measures may be useful in reducing the adverse effects of risk for PPP projects in China.     

供给侧结构性改革中加强小型水利工程管理能力建设的思路与重点

围绕深化小型水利工程管理体制改革和管护机制创新,以推进供给侧结构性改革为主线,分析当前我国小型水利工程管理能力面临的新形势,结合小型水利工程管理现状及存在的主要问题,探讨供给侧结构性改革中如何加强工程管理单位能力建设,并从供给侧结构性改革角度,提出创新管护模式、拓宽经费渠道、加强农民用水合作组织建设、建立考核评价机制等建议。     

Supplier Development Practices for Sustainability: A Multi‐Stakeholder Perspective

Supplier development for sustainability is a critical element of sustainable supply chain management and requires extensive multi‐stakeholder collaboration. This article establishes a conceptual four‐stage framework to analyse the collaborative mechanisms of supplier development practices, and presents an exploratory, qualitative analysis to identify the major contributors of sustainable supplier development practices, such as NGOs, industrial associations, consulting firms etc. Based on semi‐structured interviews about 63 organizations from different regions and industries, this article identifies three types of contributor: drivers, facilitators and inspectors. Instead of traditional stakeholder engagement processes, these contributors actively collaborate with buying firms and suppliers to design, implement and evaluate sustainable supplier development programs. The article then provides a matrix to describe the supply chain coverage and supplier performance of supplier development practices, given the absence or positive involvement of facilitators and inspectors. We conclude our study by suggesting future research directions as well as discussing managerial implications. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

英国城乡规划体系及农村规划管理的经验与启示

[目的]对英国城乡规划体系及农村规划管理的发展历程、基本经验和主要特点进行归纳总结,分析其对我国当前加强农业与农村规划管理、推进城乡统筹发展、促进新型城镇化建设的启示和借鉴意义。[方法]基于赴英国进行城乡规划体系及农村规划管理与保护方面的实地考察、培训以及相关文献的综述分析。[结果]英国城乡规划体系建立缘于其解决城镇化发展过程所产生的"大城市病"问题,其发展经历了多次修改和调整,目前形成了"区域空间战略"和"地方发展框架"两级规划结构;英国的城乡规划体系十分注重对农村地区和小城镇的规划管理和保护,形成了一系列重要规则和制度。[结论]英国在城镇化发展过程中,完整地保存了传统乡村的历史建筑、风土文化和景观环境,值得充分学习和借鉴。当前,在统筹城乡发展和推进新型城镇化建设过程中,应充分发挥规划的引导作用和社会公众的参与作用,高度重视对农业与农村的保护和规划管理,同时要注重基于中国国情的再创新。     

Co-creation with clients of hotel services: the moderating role of top management support

Hotels can strengthen their competitiveness by expanding their innovation process beyond the boundaries of the firm to exploit the valuable knowledge and skills of their customers. This study examines the effects of new service (NS) co-creation with customers in the hotel industry on NS performance, as well as the moderating role of top management support. The research also explores the main barriers faced by hotels to co-create service innovations. Partial least squares structural equation modelling results indicate that Customer co-creation exerts a direct impact on NS market outcomes and NS development (NSD) speed, which in turn favours NS quality. NS quality translates into better NS customer-related outcomes as well as in improved NS market outcomes. Top management support enhances the effect of Customer co-creation on the NSD speed. The main barrier to NS co-creation in hotels is to find customers interested in devoting time to this activity or with the appropriate knowledge and experience.