State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.     

政府会计国际比较:发现与启示

文章首先从会计确认和计量、财务报告、预算报告等方面,比较了盎格鲁-撒克逊国家和欧洲大陆国家的地方政府会计体系,发现国际背景下公共会计系统的主要特征仍然是会计多样性;接着从法律体系、公共部门组织、公共财务报告的特定目标、会计职业界的兴趣和构成等方面分析了会计多样性的原因和本质;最后,基于我国公共管理领域改革的现状,就如何建立并完善我国的公共部门会计体系提出建议。     

‘Managing successful change in the public sector’: a view from the consultants’ world

Our paper presents the results of a survey on the perceptions of 680 Italian public-sector consultants on the drivers of successful organizational change according to Fernandez and Rainey’s model. The results show that the consultants mostly confirm the model, though recognizing that the various drivers have different degrees of relevance. A clear vision and plan for change and the top management’s commitment are seen as central in change processes, whereas interestingly, resource availability and a comprehensive approach to change appear to play a less relevant role.     

论政府绩效审计的应用模式

政府绩效审计应用模式可以按照绩效评价的层次确定,不同层次的绩效评价即审计评价的对象不同决定着审计的内容、方法、程序等一系列要素的组合不同,从而形成不同的绩效审计模式。政府绩效审计应用模式可以分为公共部门绩效审计、公共项目绩效审计、公共资源绩效审计模式。三种审计模式有共同特征但也存在差异。     

Placing the Effect? Gleaning Insights into the Relationship between Citizens’ Use of E-Government and Trust in Government

The effects of e-government on citizens’ trust in government are unclear. This study intends to address this lack of clarity by proposing a novel conceptual framework that can be used to explicate the processes tying e-government use to trust in government. This framework is centred upon citizens’ propensity to trust, perceptions of public sector performance, and trust in government. Citizens’ use of e-government is then argued to strengthen relationships in this framework. The validity of this framework is tested using data collected in 2012 from citizens of Seoul, South Korea. In general, the results offer partial support for the proposed framework. However, the strength of e-government’s influence decreases with more frequent use of information coming from government websites. Implications for effective practice are discussed.     

Psychological safety climate and workplace bullying in Vietnam’s public sector

The bureaucratic and impersonal nature of public management can fertilize workplace bullying and risks for psychological health and safety. Psychological safety climate (PSC) is an important indicator to reduce psychological hazards. Yet, there have been few studies conducted to examine the existence of PSC in the public sector in non-Western economies. This study examined the implementation of PSC and its effects on 274 employees from six branches of a Vietnamese public sector organization. The results suggest that senior management in organizations should consider positive work conditions and an effective system of policies, procedures, and practices for the prevention of psychosocial hazards.     

气候变化给中国企业带来的挑战和机遇

近年,气候变化对人类社会的生存和发展构成了威胁,成为国际社会普遍关心的重大全球性问题。作为社会责任的履约者以及气候变化的利益相关者之一,企业在温室气体减排过程中担任着重要的角色,成为履行减排义务的落脚点和最终实施者。     

全球气候变化机理和预测研究

气候系统是生态系统的重要组成部分,也是人类赖以生存的自然环境,但是随着经济发展,特别是大量使用矿石能源造成温室气体的无限制排放,导致全球变暖。     

碳中和进程中经济社会能源系统性变革的多赢动能研究

实现碳中和的核心路径在于零碳可再生能源对化石能源的根本替代。零碳能源生产革命有助于协同推进碳中和与可持续发展目标实现,零碳能源消费革命可以有效提高民生福祉,促进区域协同。碳移除路径只能作为不可或缺的辅助手段,有着应急备用的特殊功效。实现碳中和,需要摒弃碳思维,释放零碳转型发展新动能。我国在零碳能源的生产和消费领域处于全球第一方阵,需将我国强大的市场竞争力转换为国际规则能力,寻求可再生能源领域市场话语权,引领零碳能源转型发展的系统性变革。