共查询到20条相似文献,搜索用时 62 毫秒
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由于市场自身的限制,公共部门在公共品的配置上显示出比较优势,但公共部门内在的约束因素使得其在公共品的资源配置与组织运行方面仍然存在严重的缺陷和效率损失,因此,克服公共部门的缺陷只能通过模拟市场机制来解决. 相似文献
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蔡文靖 《行政事业资产与财务:下》2015,(10):46-47,54
薪酬制度是公共部门激励机制的重要形式,与行政管理效率的提高密切相关。公共部门薪酬管理中的公平和效率之间存在永恒的矛盾关系,根据我国公共部门薪酬制度存在平均主义倾向严重,区域差距大,体系不健全等问题,提出实行灵活的薪酬体系模式、柔性的薪酬福利机制、多样化的薪酬发放方式以及良性互动的包容性部门文化等建议对构建我国公务员薪酬制度的相关政策有一定的借鉴意义。 相似文献
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“有效市场”说是现代金融理论的重要基石,在20世纪砸碎0年代以前,人们更多地以证券市场为中心来探讨资产价格对信息的反映效率,并以此为前提条件研究金融资产的定价原理,随着外汇市场的开放和管制的不断放松,传统的汇率理论已不足以解释现代汇率的运动规律和波动特征,学者们开始将货币看成一种特殊金融资产来研究,并将资本市场的许多核心方法融合到外汇市场汇率模型中,经过十多年的发展和不断完善,形成了决定的效率理论的基本框架,为人们进一步研究开放经济条件下的汇率决定理论拓展了研究视野。 相似文献
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绩效考核在公共部门人力资源管理活动中的系统化特征使其在具体实施过程中容易受到各方面因素的影响和干扰,无法保证绩效考核的准确性与合理性。研究其中存在的问题与不足将有利于组织考核工作的顺利开展。 相似文献
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企业的内部控制理论和实践经过多年的积累已形成一套行之有效的内部控制框架.注重企业和市场导向作用的新公共管理理论为企业内部控制理论在公共部门中的移植和借鉴奠定了基础,本文对内部控制理论及其实践、新公共管理理论、公共部门内部控制理论进行了梳理。从新公共管理理论的视角出发,分析了企业内部控制理论对公共部门内部控制的启示。 相似文献
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Accrual Accounting and the Efficiency of the Core Public Sector 总被引:1,自引:0,他引:1
Marc Robinson 《Financial Accountability and Management》1998,14(1):21-37
This paper evaluates the 'microeconomic' case for the extension of accrual accounting to the core government for the purposes of performance measurement, competitive tendering and asset management. Having found the microeconomic case to be weak, it suggests that it is the potential role of accrual accounting as an indicator of the fiscal stance of the public sector (particularly in respect to intergenerational equity) which provides a convincing rationale for its introduction in core government, and that this has significant methodological implications. 相似文献
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税收会计若干理论和实践问题研究 总被引:2,自引:0,他引:2
对税收会计理论和实务的研究,在我国一直未受到应有的重视,使得税收会计的改革进展缓慢。税收会计是国家各级税务机关核算和监督税收资金运动的一门专业会计,它和税务会计分属于两种不同的会计学科体系。当前我国税收会计亟待改革的问题是税收成本效益问题。 相似文献
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Kerry Jacobs 《Financial Accountability and Management》2012,28(1):1-25
Abstract: This paper explores the use of theory in public sector accounting research. The aim of this paper is to offer a critical review of the various approaches adopted and a way forward for researchers in this area. The paper also explores the debate between theoretical purity and theoretical pluralism. It presents an analysis of the different theoretical approaches used over the last sixteen years in public sector accounting research. While around a third of the papers did not adopt an explicit theoretical framework, nearly half of the papers did. The two most popular theoretical approaches were neo‐institutional and economic theory. Theoretical insights have been drawn from organisational and political theory while sociological approaches from Habermas, Foucault, Latour, Giddens and Bourdieu are all evident. In conclusion many of the papers blend theoretical insights from different authors in an attempt to better make sense of the complexity of public sector activity and support an argument for theoretical pluralism. 相似文献
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Initial Public Offerings: An Analysis of Theory and Practice 总被引:8,自引:0,他引:8
We survey 336 chief financial officers (CFOs) to compare practice to theory in the areas of initial public offering (IPO) motivation, timing, underwriter selection, underpricing, signaling, and the decision to remain private. We find the primary motivation for going public is to facilitate acquisitions. CFOs base IPO timing on overall market conditions, are well informed regarding expected underpricing, and feel underpricing compensates investors for taking risk. The most important positive signal is past historical earnings, followed by underwriter certification. CFOs have divergent opinions about the IPO process depending on firm‐specific characteristics. Finally, we find the main reason for remaining private is to preserve decision‐making control and ownership. 相似文献
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