Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐analysis

Extant findings regarding how context variables relate to participative budgeting and the evaluative use of accounting performance measures (APM) are contradictory. Unlike previous reviews of such findings, this empirical article uses a meta‐analysis to examine the relations of context variables with participative budgeting or evaluative use of APM to determine (i) how the variables relate and (ii) which factors might cause between‐correlation variance, such as statistical artefacts or moderating influences of variable measures, sample selection, or industry differences. All meta‐analyses are based on rather small samples. Three groups of context variables emerge. First, some relate significantly and homogeneously to participative budgeting or evaluative use of APM; these direct relations should be considered explicitly in further studies. Second, for some variables, the relations are homogeneous but not significant, such that they are neither simple nor direct. Third, substantial variance exists in the correlations for some context variables; these relations are contingent on other influences. Industry differences and sample selection explain some inconsistencies in exploratory moderator analyses and should receive additional research attention.     

Stochastic leader–follower DEA models for two-stage systems

Data envelopment analysis (DEA) is a non-parametric approach for measuring the relative efficiencies of peer decision making units (DMUs). In recent years, it has been widely used to evaluate two-stage systems under different organization mechanisms. This study modifies the conventional leader–follower DEA models for two-stage systems by considering the uncertainty of data. The dual deterministic linear models are first constructed from the stochastic CCR models under the assumption that all components of inputs, outputs, and intermediate products are related only with some basic stochastic factors, which follow continuous and symmetric distributions with nonnegative compact supports. The stochastic leader–follower DEA models are then developed for measuring the efficiencies of the two stages. The stochastic efficiency of the whole system can be uniquely decomposed into the product of the efficiencies of the two stages. Relationships between stochastic efficiencies from stochastic CCR and stochastic leader–follower DEA models are also discussed. An example of the commercial banks in China is considered using the proposed models under different risk levels.     

电子政务绩效评价的国际比较研究——模式、体系与政策

分析和借鉴国外电子政务绩效评价经验成果的基础上，重点研究了其主要的评价模式及其具体的评价体系，并且针对目前我国电子政务绩效评价的现实，分析了国外电子政务绩效评价模式以及体系的政策意义。由此，提出了我国电子政务绩效评价发展的相关建议，以便客观、科学、有效地进行电子政务的绩效评价。     

企业战略业绩评价指标体系研究

构建企业战略业绩评价指标体系的现实作用在于强化企业战略管理，实现企业的战略目标。借助平衡记分卡的思想初步探讨企业战略业绩评价指标体系的基本框架，论述业绩评价指标的两个权变因素有利于实现企业管理的战略目标。     

高校教师教学绩效评价的影响因素分析——基于学生评教的实证研究

评价高校教师教学是政府、高校、教师、学生、家长和社会共同关注的话题之一,也是高教研究领域开展最为广泛的研究之一.国内外相关的研究很多,但是很多问题却尚未有定论.高校教师教学评价之所以难度大,很大程度上的原因是由于教师教学评价领域中涉及到多种主体及评价对象本身价值的多元性.本文通过调研和实证分析,以上海交通大学学生评教为实证案例,研究了27种可能影响教师教学绩效评价的因素,并进行了总结和分析,提出了改进学生评教工作的建议.     

模糊积分模型在公共组织绩效评价中的应用研究

加强对公共组织绩效评价方法的研究,可以有效反映公共组织管理的效率,为上层组织提供决策依据.本文首先指出了模糊积分模型能消除指标间相关影响的客观性的优点,阐明模型在解决公共组织绩效评价问题上的可行性和优势,随后构建了公共组织绩效综合评价的理论模型,创新地引入了对模糊数的调整来确定各指标的权重,提高了权重的准确性.最后通过实证研究,验证该方法的适用性和局限性,为公共组织绩效评估的实际操作提出了若干建议.     

沿海地区建筑企业安全管理绩效评价研究

对我国沿海地区的建筑企业安全绩效进行调查研究,利用数据包络分析(DEA)中的C2R模型和SE-C2R模型对建筑企业的安全管理绩效进行评价,结果表明:安全管理绩效有效的建筑企业表现出“低投入、低事故率”,相反无效的建筑企业表现出“高投入、高事故率”,证明了高安全管理投入并不一定能够带来低事故发生率；安全管理绩效无效的建筑企业具有提高安全管理绩效的潜质和改善空间,关键在于如何科学地配置安全管理投入资源；同时也表明DEA是评价建筑企业安全管理绩效的一种有效方法.     

供应链绩效评价探析

供应链绩效评价是供应链管理的核心问题,目前国内外研究还没有一个统一的标准。根据当前许多学者提出的供应链指标范围并与传统供应链比较,发现影响供应链评价的关键问题和因素较多,对此,应从战略层、运行层、操作层三个层面构建供应链绩效评价体系框架。     

论我国税式支出预算管理制度的构建

税式支出代表了一种预算政策,政府把税式支出所形成的税收损失列入预算并与直接支出一起统一加以管理。税式支出预算管理是对税式支出进行管理控制的有效手段,应该根据我国国情特色,逐步建立起我国的税式支出预算管理制度。     

Exploring the performances and determinants of public service provision in 35 major cities in China from the perspectives of efficiency and effectiveness

The measurement of public service provision (PSP) performance and identification of its influencing variables are of great importance for the government to efficiently utilize public resources and provide more effective public services. However, existing studies have mainly focused on the efficiency to provide public services and ignored the effectiveness to improve public subjective well-being. To fill this gap, this study constructs a two-stage PSP conceptual model from the perspective of service production and consumption and develops a corresponding PSP performance evaluation indicator system to evaluate PSP efficiency, effectiveness, and comprehensive performance. The PSP performances of 35 major cities in China during 2011–2018 are calculated using the super efficiency network slack-based measure model. Moreover, the influencing factors of these performances are identified through the truncated regression model. Results indicate that the comprehensive performance of these cities is relatively low and shows a trend of decrease that is predominantly caused by provision efficiency. Owing to the absolute advantage in effectiveness and the catch-up effect in efficiency, cities in the western region perform the best in comprehensive performance, followed by the eastern region and then the central region. In addition, only seven cities achieve a balance between efficiency and effectiveness. Factors from economy, society, government, and public aspects have different impacts on PSP performances. On the basis of these findings, several policy suggestions are proposed. This study proposes a relatively comprehensive and accurate measurement framework of PSP performance that considers both efficiency and effectiveness and can help policymakers implement appropriate strategies promoting PSP in an efficient, effective, and sustainable manner.