政府审计职责法律制度的实证分析

本文在透视我国审计立法对政府审计职责制度安排的基础上,通过对我国政府审计职责制度运行效果的剖析,揭示了我国现行政府审计职责制度设计存在的缺陷,从有利于更好发挥政府审计职责作用的角度,对完善我国政府审计职责法律制度作了一些理性思考。     

强化政府住房保障责任问题研究

从2000年房地产改革以来,我国房地产业有了突飞猛进的发展。但同时也存在着房地产价格不合理持续上涨、房地产投机性需求日益增加、市场运作不规范等突出矛盾和问题,对此国家也曾出台一系列的宏观调控政策。本文立足于强化政府住房保障责任的必要性,分析了政府住房保障责任淡化的表现及后果,并进一步提出通过强化政府住房保障责任,建立多层次住房保障制度的对策建议。     

‘Market failure’ arguments are a poor guide to policy

‘Market failure’ is frequently offered as a justification for government intervention in the economy. Proponents of interventions can point to almost limitless examples of markets which do not meet all the criteria for Pareto optimality and argue that government taxation, subsidies or regulation can perfect them, maximising social welfare. But comparing market outcomes with an unattainable and unidentifiable ideal is not useful in a world of imperfect knowledge and government failure. It is better to compare market outcomes against realistic alternatives. Furthermore, even within the market failure paradigm, concepts such as ‘public goods’ and ‘negative externalities’ are routinely misunderstood and inconsistently applied. This leads to predictably poor policy outcomes.     

Complexity in local government change

Abstract

This article discusses empirical research findings indicating that complexity is a dominant characteristic in local government change and addresses that the current complexity sets limits to rational reform processes and gives way to political leadership.

During the recent decade, intermunicipal co-operation has emerged as a major issue in local governance in Finland. Despite the fact that the need for intense co-operation is acknowledged in most surveys, practical steps are often difficult to take due to complexity of the interorganizational action. Actors come upon complex situations involving many issues; situations where the issues are continuously changing and complicatedly interdependent. Circumstances are further blurred by the fact that actors often hide their preferences.

In the changing local governance, complexity, paradoxes and uncertainty decrease the prospective of managerial and expert knowledge, because rational calculations do not give definitive support for decision making. From this perspective, we have reached the limits of rational, clear-cut reforming. More than before, the implementation of change depends on the emergence of political leaders willing and able to take responsibility for reforms.     

完善公共文化服务体系的财政政策研究

公共文化服务体系作为"十二五"规划的重中之重,是现代政府公共服务体系的重要组成部分,同时也关系着我国经济社会和人的全面发展。建立健全公共文化服务体系,增强公共文化产品供给和服务能力,不断满足人民群众日益增长的精神文化需求,是政府职能在公共文化领域的具体体现,也是服务型政府的历史使命。本文在深刻阐述公共文化服务体系与政府责任的基础上,通过对政府运用财政手段支持公共文化服务体系建设现状的分析,提出建立和完善公共文化服务体系的财政政策,以期推动社会主义文化大发展大繁荣。     

食品安全危机中的信托责任:异化与重构

社会分工导致食品供应商与食品消费者产生委托代理关系,食品供应商需要对食品消费者承担信托责任,但是由于社会分工的日益细化,该种信托责任日益出现资本意志性、多元复杂性、非生态性等方面的异化.重构食品企业的信托责任需要进行顶层设计,食品供应商要树立食品安全危机意识,在经营理念中彰显社会责任;政府需要建立统一的委托代理机构,作为消费者的代言人,强化食品供应商的信托责任;建立一个公共的食品安全信息平台,降低食品供应商因为信息不对称而损害食品消费者利益的机会主义倾向.     

土地市场中开发商行贿可能的定量判断

采用probit回归模型、线性回归模型以及引入工具变量的robust检验,对土地市场中开发商行贿的可能进行定量判断,研究发现:1.开发商行贿与其支付能力和拒绝能力的强弱分不开,支付能力与拒绝能力的组合,伴随着开发商对成本——收益的理性权衡,从而出现行贿的概率变化和程度变化;2.开发商行贿植根于土地市场政府管制的特定环境,政府管制使开发商行贿成为必然,而且管制的范围、官员自由裁量权的大小左右着贿金的金额和开发商的未来收益。     

新型农业项目绩效审计机理及实施策略

农业是我国政府关注的重点领域。在农业现代化建设、供给侧改革和乡村振兴等多个契机的推动下,我国以农业创新、农业增效为主题,以农产品电子商务、农产品加工、农业资源循环利用等为主要形式的新型农业项目开始崭露头角。对新型农业项目绩效审计机理及实施策略进行研究,是审计职能发展、政府预算管理和项目自身管理的要求,有助于新型农业项目合理使用资金,促进行业健康发展。     

基于受托责任构建政府审计理论框架的研究

从科学的高度剖析政府审计,以受托责任理论为切入点,利用审计的三方关系构建政府审计理论框架,是政府审计理论研究的突破口。政府审计是基于受托责任产生的,在政府审计中也存在着审计委托人、审计人和被审计人三方之间的关系,这个关系是政府审计的本质体现,也是政府审计理论框架构建的逻辑基础和科学基础。基于受托责任构建的政府审计理论,有利于调整审计人在关系中的定位,对审计实务具有特殊的意义。     

Choosing union representation: the role of attitudes and emotions

In the United States, most unions are recognised by a majority vote of employees through union representation elections administered by the government. Most empirical studies of individual voting behaviour during union representation elections use a rational choice model. Recently, however, some have posited that voting is often influenced by emotions. We evaluate competing hypotheses about the determinants of union voting behaviour by using data collected from a 2010 representation election at Delta Air Lines, a US‐based company. In addition to the older rational choice framework, multiple regression results provide support for an emotional choice model. Positive feelings toward the employer are statistically significantly related to voting ‘no’ in a representation election, while positive feelings toward the union are related to a ‘yes’ vote. Effect sizes for the emotion variables were generally larger than those for the rational choice variables, suggesting that emotions may play a key role in representation election outcomes.     

The Flemish government's responsibility for local government modernization

Abstract

Throughout Western Europe, local government is modernized. Central and regional governments carry responsibility for this modernization because they decide upon its nature. However, this responsibility reaches out further since a higher-level government also carries responsibility for the success of its modernization at the local level. The article unravels this responsibility for local government modernization in the case of the Flemish government. As a result of Belgian state reform, this government counts today as the most important higher-level government from the viewpoint of local government in Flanders.     

国家审计边界的定位：公共产品供给主体演进视角的分析

历经30多年的渐进式经济体制改革后,我国公共产品的供给主体呈现了多元化的趋势。由于政治体制改革与经济体制改革不同步,国家审计边界在制度上依然被定位于公共财政,这与不断发展创新的审计实践形成了许多内在的矛盾。为适应公共产品供给主体的多元化,国家审计边界应进行适当拓展,由现在的公共财政拓展为公共产品,与国家审计的公共受托责任及国家审计"免疫系统"功能相协调,以提高政府效率和社会管理水平、降低市场交易费用、建设服务型政府、促进社会主体间的利益和谐、实现国家善治。     

Behavioural Economics: A Virginia Political Economy Perspective

Behavioural economics offers a critique of modern neoclassical economics by providing empirical evidence that the model of rational choice does not accurately describe human decision‐making processes. The existence of cognitive biases, what we might term ‘agent failure’, becomes reason to doubt the efficacy of unhampered markets, and is seen by some as a sufficient condition for government intervention. This article offers a critique of this argument from an Austrian and public choice theory comparative institutions perspective. Agent failure arguments are analogous to market failure arguments of the mid‐twentieth century and the same kinds of responses made against the latter are applied to the former. Behavioural economics arguments for intervention ignore the cognitive biases of political actors, neglect the comparative perspective that results from such biases, and do not examine the ways in which markets are superior to politics in providing the information and incentives actors need to become aware of their errors and correct them. The existence of imperfectly rational agents, like the existence of imperfect markets, is therefore not a sufficient condition for government intervention into the market.     

论政府在房地产市场诚信体系建设中的责任

目前,在我国房地产市场快速发展的同时,房地产市场诚信体系却存在严重扭曲,已经成为制约房地产市场健康发展的严重障碍。树立政府行政诚信是政府在房地产市场诚信体系建设中的首要责任。政府应履行的基本责任是:务必坚持科学的引导和规划,夯实房地产市场诚信体系建设的基础;务必坚持严格的管理和规范,强化房地产市场诚信体系建设的主体;务必坚持有效的监督与控制,保障房地产市场诚信体系建设的秩序,以期真正建立自律和他律有机结合,并能为市场各主体接受且自觉遵循的房地产市场诚信体系。     

国家审计质量控制多阶段三方博弈分析

通过多阶段三方博弈分析后发现,制度安排、监督机制和审计成本是制约国家审计质量的重要变量。为了提高国家审计质量,应当在国家审计层面引入恰当的激励机制、惩罚机制、岗位责任制;完善国家审计内外监督机制和审计结果公告制度;通过建设高质量的国家审计准则及指南体系、加强国家审计队伍建设、提高审计人员职业道德和执业能力以及提升审计信息化水平等多种途径,来降低国家审计成本。     

Public employees’ psychological climates and turnover intention: evidence from Korean central government agencies

The psychological climate has been argued to influence employees’ work attitudes. However, despite the abundance of recent empirical studies on turnover intention, multiple psychological climate types as predictors of turnover intention have rarely been explored in the public management domain. This study used the four types of psychological climates – clan, developmental, hierarchical and rational – of the competing values framework, which is typically used to analyse organizational effectiveness. Challenging the assumption held in prior studies of linear associations between the psychological climate and turnover intention, this study examined U-shaped associations. Curvilinear associations are based on the rarely tested assumption that an overly biased psychological climate has a deleterious effect on turnover intention. The regression results corroborated a U-shaped association of clan and rational (market) climates with turnover intention but revealed a linear association for the hierarchical climate. These findings, determined using large-sampled data from Korean central government agencies, can advance the understanding of the psychological climate and turnover intention in public management.     

Privatizing the commons: reforming the ejido and urban development in Mexico

Few studies worldwide have analysed how to manage equitably the process whereby ‘customary’ or ‘common’ land can be incorporated into future urban development, particularly in so far as this might be achieved through privatization and deregulation. This paper focuses upon Mexico and the 1991–2 reforms of Article 27 which dramatically changed the tenure codes and political relations covering the widespread customary land sector — called ejidos. It is argued that, in effect, the reforms constitute deregulation of former tenure relations rather than outright privatization, and that rather than being radical in content, the reforms are subtle redefinitions of past practices in which the balance of administrative power over ejidal land has shifted significantly, away from the Agrarian Reform Ministry towards the Social Development Ministry and local (city) government. Deregulation appears to offer three principal scenarios for public and private sector ejido land development: Urban Development Companies, Joint Ventures and Extension to the ‘Urban Zone’, yet to date there is little evidence that any one has proven sufficiently attractive to be pursued intensively, and the paper suggests that illegal alienation of ejido land is likely to continue and may get worse. However, the latest Urban Development Program 1995–2000 identifies ejido land deregulation and urban development as one of its principal strategies, tied to President Zedillo’s New Federalism project, which seeks to strengthen municipal and state government capacity and effectiveness. This profound shift in the structure of political managerial authority and responsibility offers the increased likelihood that land regularization practices and urban planning of the now deregulated ejidos will become more significant in the future.     

中小企业慈善责任研究

企业的慈善责任是企业社会责任最高层次的表现形式,企业履行慈善责任的收益大于成本。但是包括企业慈善理念的缺失、企业的经营状况、企业形象、政府行为、企业的生命周期在内的许多因素却制约了企业慈善责任的履行,为此需要在理念、机制和法律制度等方面加强创新与改进。     

经济责任审计覆盖率与地方国有企业杠杆治理--来自地方审计机关的经验证据

在供给侧结构性改革和审计全覆盖的大背景下,本文探讨了经济责任审计覆盖率对地方国有企业杠杆治理的影响。研究发现,经济责任审计覆盖率的提升可以有效降低地方国有企业的有息负债率;从地区层面来看,在政府干预程度较大的地区该影响更为显著;从企业层面来看,在金字塔层级较多的上市公司中该影响更为显著。进一步分析发现,经济责任审计覆盖率的提升会降低地方国有企业获得的贷款期限,同时提高企业贷款使用效率和地区的信贷配置效率。本文的研究结论可为国家审计在国资国企改革中发挥作用提供一定的启示。     

突发公共卫生事件下政府应急管理能力的提升 ——以新冠疫情防控为例

政府是突发公共卫生事件应急管理的主体,拥有强制性管理工具、非常态化管理职责、迅速调集物资的能力和以人为本的价值理念。在新冠疫情的防控中,政府作为应急管理的主体,其应急管理能力相比甲型H1NI时期有了质的提升,具体表现为政府应急保障能力、应急协同能力、信息处理能力、执法监管能力的提升,而促使政府应急管理能力提升的原因主要有四个:制度优势、科技发展、观念更新和政府管理创新。