Are We Better Off if Our Politicians Have More Information?

The model of public policy studied in this paper has heterogeneous citizens/voters and two public goods: one (roads) chosen directly by an elected policy‐maker, and the other (pollution) stochastically dependent on the amount of roads. Both a one‐country and a two‐country version of the model are analyzed; the latter displays externalities across the countries which create incentives for free riding and strategic delegation. The welfare effects of providing the policy‐maker with information about the relationship between roads and pollution are investigated, and it is shown that more information hurts some—sometimes even all—citizens. In particular, the opportunity not to create an institution for information gathering can serve as a commitment device for a country, although with the unfortunate effect of making the overall outcome even worse. Implications for the welfare effects of “informational lobbying” are also discussed.     

政府采购制度:强化财政支出管理的必由之路

长期以来,我国财政资金使用效益不高,开支浪费大,监督机制不健全,并由此产生腐败现象,阻碍了经济的发展。建立政府采购制度是解决上述问题的重要途径,也是强化我国财政支出管理的必由之路     

分税制后的中央转移支付有效率吗？——基于中央转移支付对地区间增长公平与效率的检验

本文以分税制改革后中国现实数据为基础分析了中央转移支付对地区间增长公平和效率的影响。研究表明,中央转移支付效果总体上与其目标似乎是相悖的,中央转移支付既没有实现地区间增长公平,也不具有效率。此外,国有企业对中央转移支付效率的“侵蚀效应”也间接降低了资本的效率;而且这种“侵蚀效应”在资本效率越高的地区愈加严重。我们的结果也验证了中央财政集权的二次分配与分权理论是冲突的。     

会计师事务所转制对审计质量的影响研究——来自上市公司的经验证据

通过分析2008-2012年A股上市公司相关数据,研究会计师事务所转制对于审计质量的影响,结果显示：特殊普通合伙制会计师事务所的审计质量高于有限责任制会计师事务所的审计质量;转制后会计师事务所的审计质量高于转制前会计师事务所的审计质量,但是转制对审计质量的提高有一定的不同步性。研究结论为转制政策的合理性提供了证据支撑,也为其他中小型会计师事务所改制提供了必要性方面的经验依据。     

The impact of social norms on entrepreneurial action: Evidence from the environmental entrepreneurship context

Using insights from institutional theory, sociology, and entrepreneurship we develop and test a model of the relationship between centralized and decentralized institutions on entrepreneurial activity. We suggest that both decentralized institutions that are socially determined as well as centralized institutions that are designed by governmental authorities are important in promoting firm foundings in the environmental context. In a sample of the U.S. solar energy sector we find that state-sponsored incentives, environmental consumption norms, and norms of family interdependence are related to new firm entry in this sector. Our findings also suggest that the efficacy of state-level policies in the sponsoring of entrepreneurial growth is dependent upon the social norms that prevail in the entrepreneur's environment. We expand entrepreneurship theory and the study of institutions and the natural environment by demonstrating the integral role that social norms play in influencing the creation of new firms and by illustrating the potential effect social norms have on the effect of policy that seeks to encourage environmentally responsible economic activity.     

基于用户体验的农村旅游厕所管理研究——以广东省为例

农村旅游厕所是我国厕所革命的短板,存在重建设轻管理等问题,下一阶段厕所工作重点在于如何"管好"、"用好"上。基于用户体验逻辑的实证研究有助于为农村旅游厕所提升公共服务质量和运营管理水平提供参考借鉴。本文运用权重综合评价方法,构建了用户体验评价指标体系,选取广东省农村旅游厕所206座进行实地评测,结合大众用户对农村旅游厕所的体验偏好调查,利用IPA方法分析农村旅游厕所用户体验评价指标的重要程度和实际表现感知,提出丰富用户体验、加强卫生保洁、创新经营模式等政策建议。     

社会新形势下加强公安队伍建设探讨

在新的时代背景下,加强公安系统队伍建设存在一定的难度,应该与时俱进,针对具体问题作出正确判断,将矛盾问题处理解决。建设好公安队伍,从源头上保证社会和谐,并向正确方向发展。     

日本的R&D税收抵免制度及对我国的启示

日本是较早实施RD税收激励的国家,本文通过对日本RD税收抵免制度发展历程、RD活动及RD费用界定、税收激励的主要内容、RD支出的财税处理等进行解析,试图为我国RD税收抵免制度的完善提供可借鉴的经验。     

On the public provision of the performing arts

In this paper, we present a model in which the performing arts are modelled as congestible public goods. In accordance with empirical evidence, the production of seat capacity is assumed to be subject to fixed costs. We estimate the parameters of the model's demand and cost functions using German data. Using these estimates in a subsequent social choice analysis, we show that the current situation in the German performing arts sector is best described by a directorship that under the influence of a selfish theater lobby maximizes only the welfare of the spectators. Such an equilibrium, characterized by too low ticket prices and too large capacity, is most likely to establish if citizens have a very positive ex ante notion of the performing arts.     

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.