城市化在高等教育规模发展中的作用

本文将国内外高等教育发展规模和城市化进程问题作为研究对象 ,探索世界各国城市化与高等教育规模联动发展的普遍规律 ,提出城市化水平是决定高等教育规模的关键因素 ,我国城市化水平的地区差异是造成地域间、省域间高等教育规模差异的决定因素。因此 ,必须加快我国的城市化进程 ,为高等教育规模的扩大提供动力和市场需求。     

Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies

This paper reports an efficiency analysis of local tax management by provincial tax agencies in Spain based on supramunicipal delegation. To conduct this study, we used the robust order-m conditional model that directly accounts for some socioeconomic environmental variables to estimate the efficiency scores. This is a key issue, as tax agencies do not have control over the context in which they operate, and this may have a severe impact on their performance. Our results suggest that several of the provincial contextual variables accounted for (the net property tax base, population density and inhabitants of the municipalities that have delegated management to the provincial tier of government) have a negative impact on efficiency, especially at higher variable value levels. Considering that the provincial tier of government can opt to set up specific self-governing agencies to perform these tasks, we also applied metafrontier analysis to assess their share in inefficiency. We concluded that the establishment of such self-governing agencies does not lead to higher efficiency levels.     

受托环境责任运行机制探索

受托环境责任是环境会计和环境审计产生及发展的根本原因。本文在受托环境责任分类的基础上，探讨了受托环境责任的运行机制以及受托环境责任与环境会计、环境审计之间的关系。     

我国地区间企业外部环境比较分析

借助PEST战略分析模型,构建了我国企业外部环境评价指标体系,并利用2008年数据和主成因子方法分析、比较我国各省市自治区企业外部环境,发现我国各地区企业外部环境状况堪忧,而且各地区的环境优势也存在较大差异。     

Environmental,Social and Governance Reporting in China

What is the current state of environmental, social and governance (ESG) reporting and what is the relation between ESG reporting and the financial performance of Chinese companies? This study analyses corporate ESG disclosure in China between 2005 and 2012 by analysing the members of the main indexes of the biggest Chinese stock exchanges. After discussing theories that explain the ESG performance of firms such as institutional theory, accountability and stakeholder theory we present uni‐ and multivariate statistical analyses of ESG reporting and its relation to environmental and financial performance. Our results suggest that ownership status and membership of certain stock exchanges influence the frequency of ESG disclosure. In turn, ESG reporting influences both environmental and financial performance. We conclude that the main driver for ESG disclosure is accountability and that Chinese corporations are catching up with respect to the frequency of ESG reporting as well as with respect to the quality. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

政策不确定与审计师选择——基于省委书记更替的经验证据

考察省委书记更替带来的政策不确定性对审计师选择的影响。研究发现,省委书记更替时,事务所会提高审计质量,倾向于委派经验更丰富的审计师,尤其是拥有合伙人身份和执业经验丰富的审计师。省委书记更替对审计师选择的影响在国有企业、低市场化进程以及高盈余操纵的公司更为显著。进一步研究发现,事务所更可能对省级国有企业委派经验丰富的审计师,尤其是第一顺位的签字审计师。     

服装供应链反倾销预警指标体系的建立

文章从出口服装产品反倾销实务和服装供应链绩效评价两方面出发,提出服装供应链反倾销预警指标体系．并以美国对华服装产品反倾销数据为例筛选并完善指标体系。以往的研究预警针对性不强,很少有建立针对服装行业的预警系统．而且指标体系不够全面和系统。文章以服装供应链为基础,并结合反倾销的实务,建立预警指标体系,为建立服装供应链反倾销预警系统做好准备。     

资源、环境与农业发展的协调性——基于环境规制的省级农业环境效率排名

论文在采用单元调查评估法对中国农业分省污染排放量进行核算的基础上,应用考虑非合意产出的非径向、非角度SBM方向性距离函数模型对1979~2008年环境规制条件下分省农业技术效率进行实证评价,综合考察转型期各省农业发展与资源、环境的协调性程度。环境问题在很大程度上仍然是一个发展问题,在资源、环境的刚性约束下,加快转变农业发展方式已经刻不容缓。     

环境机会主义、问责需求和环境审计

通过分析环境机会主义行为的产生和控制,认为环境机会主义行为的存在和污染容忍度的下降产生了环境问责需要,问责需求产生环境审计。收集环境投资、水环境治理和能源消耗数据,分析其与相关环境审计结果公告之间的关系,发现环境保护的投资问责驱动环境部门的预算执行审计,水环境污染及治理问责驱动水环境审计,节能减排的问责需求驱动节能减排审计,验证了环境审计由环境问责需求产生和变迁的理论构想。     

Examining Audit Committees in the Corporate Governance of Public Bodies

Public bodies have adopted corporate governance regimes from the private sector assuming that accountability and performance will be improved. This paper analyses audit committees in a local public body context, NHS foundation trusts (FTs). Audit committees play a key role in enhancing governance. FTs follow the recommendations made by Monitor, their independent regulator. FTs, however, appear to adapt the role of the audit committee to meet the accountability needs of the wider stakeholders of public hospitals. Audit committees assure (vertical) financial accountability, and also provide assurance along horizontal lines of accountability to local communities, professional bodies and other stakeholders.     

审计监督的财政治理效应研究——基于省以下地方审计机关人财物管理改革的准自然实验

审计监督是党和国家监督体系的重要组成,财政审计能对政府财政收支的真实性、合法性和效益性进行有效监督。以省以下地方审计机关人财物管理改革这一试点政策为准自然实验,从地方政府财政治理视角出发,运用双重差分法分析提升地市级审计机关独立性对地方政府财政支出效率的影响。研究发现,审计机关人财物管理改革能够有效提高地方政府财政支出效率,试点地区财政支出效率提高1.87个百分点。异质性分析结果发现,审计独立性的治理效应在财政透明度低、距离省会城市远和财政自主程度高的城市更大。通过进一步的机制分析,发现试点政策通过提高审计监督质量和优化财政支出结构两条路径提高地方政府财政支出效率。研究表明提高地方审计机关独立性可以对地方政府财政支出产生积极的治理效应。     

Hybrid Forms Of Accountability: Citizen engagement in institutions of public-sector oversight in India

The public sector institutions which are responsible for monitoring government performance are not normally open to citizen participation. Yet there is widespread dissatisfaction with the capacities of states to exercise self-restraining functions effectively, and a growing interest amongst citizens to inform, monitor, or participate directly in the workings of these oversight institutions. This paper examines two citizen-initiated efforts in India to engage with public sector oversight functions. In one case, citizens attempted to engage with administrative accountability institutions (monitoring efficiency and quality in the food subsidy system), and in the second, citizens challenged official auditing systems in local government by producing parallel accounts of local spending which contradicted official versions. Both cases involved citizens breaking away from the ‘vertical’ channels of accountability traditionally open to civil society (lobbying, voting), and insinuating themselves to previously closed ‘horizontal’ accountability functions (the state's internal procedures for administrative review or financial auditing). We argue that for such ‘hybrid’ forms of accountability to be effective, it is important that citizens be given legal standing within institutions of public sector oversight, a continuous presence within the oversight agency's work, structured access to official documentary information, including spending records, and the right to issue dissenting perspectives directly to legislative bodies.     

国家审计在国家治理中发挥基石和保障作用的实现路径——以首次全国性彩票资金审计为例

以我国首次全国性彩票资金审计为例,从审计目标、审计实施、审计公告、整改问责四个环节对国家审计在国家治理中发挥基石和保障作用的实现路径进行案例研究。为使彩票资金审计更好地服务新常态下的国家治理,提出将彩票资金审计纳入常规审计、协调中央及地方审计资源、将社会组织纳入彩票资金审计范畴、健全彩票资金绩效审计等建议。     

领导干部自然资源资产离任审计对企业盈余管理的影响研究

以2018年自然资源资产离任审计全面推开为准自然实验事件，以前期未试点城市辖区内的资源型和重污染型企业为研究对象，探讨离任审计政策下企业盈余管理变化规律。研究发现，离任审计推开后，资源型和重污染型企业主要采用应计盈余管理和销售操纵调增业绩，由于环保投入的增加，企业费用操纵反而减少，产品成本操纵则因其短期内加大环保成本而没有显著变化。进一步检验发现，尽管资源型和重污染型企业采用盈余管理调增业绩，但事实上它们的真实业绩并未受到离任审计的显著影响。此外，较高的融资约束和激烈的行业竞争均会加剧离任审计对盈余管理的影响。     

Foreign direct investment and its determinants: A regional panel causality analysis

Moving beyond traditional one- or possibly two-way causality involving foreign direct investment (FDI), a systematic approach is implemented for delineating both short- and long-run flows of causality involving FDI and a comprehensive set of FDI's possible determinants. Granger causality procedures incorporating error correction terms are implemented, using provincial panel data from China. In both the short and long run, growth in GDP directly influences FDI, while growth in local infrastructure and local investment provide indirect but not direct influence.     

Accountability and Extra-Role Behavior

Accountability is a foundational element of every organization, and it exists at multiple of levels. Every organization, regardless of size, has accountability mechanisms. However, the formal accountability mechanisms adopted by an organization are subject to the interpretations of individual organizational actors. As such, individuals facing ostensibly similar formal organizational accountability systems may feel or experience different levels of accountability. This distinction is critical because it is the perception of reality (i.e., as opposed to reality itself) that drives individual behavior. In this paper, we examined the relationship between accountability and a key organizational outcome—extra-role behaviors. Our results partially support the notion that some level of accountability is essential, but that the relationship between accountability and extra-role behaviors is non linear in nature, assuming a U-shaped form. Implications of these results are discussed.     

政府干预与食品产业发展效率 ——基于地方政府竞争视角

本文基于地方政府竞争视角,选取2005—2015年省级面板数据,测度中国省级食品产业发展效率,并通过实证分析揭示政府干预对食品产业发展效率的影响及其空间溢出效应.研究结果表明:中国整体食品产业发展效率在样本期内仍处于较低水平,且具有显著的空间非均衡特征.在不考虑地方政府竞争时,政府干预对食品产业发展效率具有抑制作用;考虑地方政府竞争后,政府干预不仅负向影响本地区食品产业发展效率,而且对邻近地区食品产业发展效率具有负向的空间溢出效应.这表明现阶段应注重政府监管模式改革,坚持监管投入增加与监管质量提升并举,同时推动治理模式多元化.     

金融发展、FDI技术溢出与中国经济增长——基于省际面板数据的实证分析

基于1990年-2008年中国省际面板数据,就金融发展水平决定的FDI溢出效应对中国经济增长影响的实证研究表明,样本期内FDI通过其资本积累效应,对中国经济增长产生了显著的促进作用,且这一作用有随时间而强化的趋势;金融发展具有放大FDI技术溢出效应的作用,并由此对中国经济增长产生正面影响,但目前来看这一影响还比较小;"金融抑制"现象依然存在并对中国经济增长产生了不利影响,但在经历了多年的金融体制改革之后,"金融抑制"现象已有所减轻,其对经济增长的负面影响趋于减弱。     

省域中心城市的内涵与选择——以江苏省为例

本文在分析中心城市概念、作用、功能、特征的基础上 ,具体分析了省域中心城市的内涵。省域中心城市是指城市整体实力具有省域影响力的城市 ,可分为三级 :一级中心是具有国际性、全国性、全省性或省际性影响力的城市。二级中心是具有省内地区性综合影响力 ,某些单项职能超过地区、省域的城市。三级中心是具有跨越综合影响力 ,某些单项职能超过地区、省域的城市。继之 ,根据现有中心城市的现实条件和未来发展潜力 ,作者为省域中心城市提出了具体的前提性标准和目标性标准 ,以及选择的方法与步骤 ,并以江苏为例进行了具体选择。本文可为正在开展的省域城镇体系规划提供方法上的借鉴。     

关于建设省级区域开放大学的思考

依托省级电大建设区域开放大学对构建中国开放大学体系、促进区域经济社会发展、整合与共享地方教育资源等具有深远意义;面临的问题和挑战有因思想观念因素的束缚而对开放大学的认识不足,因制度供给不足使开放大学建设的保障机制不健全,电大现行系统办学模式和体制及存在的其他因素的制约;提出要进一步营造有利于开放大学发展的社会氛围,加大投入依托省级电大整合省级区域成人教育资源,加强质量保障体系和监控体系建设,亮化自身优势彰显省级区域开放大学特色等建议。