Social justice in a cold climate: Could social accounting make a difference?

Building on the argument that justice should be the transcendent principle in accounting, we argue that social accounting invokes notions of community, shared social values, and fairness in the distribution of social resources. These ideas are elaborated in relation to local government, which provides a window on how communities make decisions about distributing their social resources and the accounting processes which guide these decisions. Fieldwork in two large but contrasting English local authorities suggests that the potential of social accounting is not reflected in the predominant accounting systems in local government organisations, but in more subtle and successful forms of ‘enacted social accounting’. Its utility relates to the achievement of short-term social goals where social injustices persist and accountants, managers and politicians seek to accommodate financial pressures to protect the most vulnerable members of the community. We identify local government accountants as morally responsible for the further development of social accounting which envisions a future for local government, and establishes links between social justice, environmentalism and localism.     

Lean in a cold fiscal climate: the public sector in an age of reduced resources

Reflecting on recent public sector reform, this paper examines the use of Lean during a period of financial austerity. The paper outlines several challenges for public sector organizations as they manage performance targets, and engage in service re-design. The author challenges the current use of Lean working arguing for a re-evaluation of the traditional public sector model of work and for a collective approach to co-production of service redesign.     

预算中的“谬论”

对于预算,天洋地产财务总监韩国良“有话要说”。这一次,他不是分享实践,而是观点辩驳。多年的企业预算工作经验及理论知识经过积累、沉淀、发酵,让他深感如今中国企业的预算理念和实践中,存在诸多“谬论”。     

高等学校预算管理中的预算松弛问题研究

预算管理作为高等学校内部管理的重要组成部分,越来越受到人们的重视.然而预算管理在高等学校普遍认同并加以实施的过程中,其效果并非尽如人意,还存在许多问题.预算松弛问题就是高等学校预算管理中的一个主要问题,它是高等学校预算管理中的一种常见现象.预算松弛的存在对高等学校的预算管理既有积极的一面,也有负面的影响,预算松弛积极作...     

实战工具之二 全面预算

"全面预算管理是管理会计的核心",有多位学者在接受采访时这样说。然而在实践中,如何推进全面预算管理,并将之上升到战略预算的高度,仍然令诸多CFO苦思而无解。"预算"成为贯穿管理会计论坛的关键词,正因市场有这样的追问。预算之路迷雾重重全国政协常委、国务院国资委监事会主任王永庆应元年诺亚舟之邀在管理会计论坛发表主题演讲时指出,管理理念与管理实践的相对滞后导致我国企业预算管理整体水平不高。他逐一点数我国企业全面预算管理中存在的问题,包括:全面预算与战略管理不衔接;仅有财务预算而缺失运营环节管控;未能达到经营     

预算维新

一边是将全面预算管理视为现代企业管理的基本工具,一边是＂纸上画画,墙上挂挂＂,全面预算管理落地维艰。事实上,众多企业在全面预算管理中＂迷失＂的重要原因是尚未找到最佳平衡点,而这一平衡点主要来自企业对全面预算的编制、执行、考核三个环节的理性掌控,并在此基础上设计出的一套相对完备、可运行、可操作的执行方案。2012年,有一些企业对全面预算管理进行了深度探索,并收到了显著成效。首开集团：以预算管理＂过冬＂＂2010年提出推行,2011年试运行,2012年正式运行,短短三年。     

年度预算与中期预算:比较及借鉴

传统上,政府预算是以年度为基础进行编制的。目前,许多OECD国家则已转向中期预算,以弥补年度预算的缺陷。本文对年度预算和中期预算进行了比较,并指出了中期预算对我国预算改革的借鉴意义。     

立足于打造规范性的政府预算管理制度--由"审计风暴"说开去

审计风暴终有其局限性不出人们的所料,审计署审计长李金华在今年6月28日下午举行的十届全国人大常委会第十六次会议上,再次刮起了“审计风暴”。尽管人们对于政府部门违规收钱、用钱的情形早就有了相当的心理预期,但李审计长所提交的2004年度中央预算执行和其他财政收支的审计报告所揭露出来的问题,还是不免令人瞠目结舌:38个中央部门违规用钱90.6亿元,四家资产公司违规金额715.49亿元,10家医院违规多收费1127万元,18所高校违规收费逾8亿元,违规征地、拖欠工程款和民工工资3.71亿元,26个中央部门违规转移挪用财政性资金10.75亿元,等等。依笔…     

Budget negotiations in multi-period settings

Budgets are typically set through a negotiation process that is repeated in successive periods, often between the same superior and subordinate. Despite this, little is known about budget negotiations in multi-period settings. Temporal interdependence is a fundamental aspect of budget negotiations in multi-period settings, and it refers to the fact that in multi-period budget settings, superiors’ (subordinates’) decisions and actions in one period can be influenced by subordinates’ (superiors’) decisions and actions in earlier periods and, in turn, can influence subordinates’ (superiors’) decisions and actions in later periods. We report the results of an experiment that addresses two issues related to temporal interdependence.     

政府采购预算“编法”

部门预算是开展政府采购工作的前提,即一个部门的收支情况有一本预算;同时,要适当延长预算编制时间,将预算编制时间提前到预算年度开始前九个月左右比较合适;部门预算要采用综合预算的形式,统筹考虑部门和单位的各类资金。