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E. Pieter Jansen 《Financial Accountability and Management》2008,24(2):169-191
Performance information is a key‐element of NPM, but politicians and managers rarely use this information. On the basis of three case studies, this paper seeks to explain the use of the newly developed performance information. The paper argues that there is a distinction between the customer perspective and the citizen perspective on performance. NPM implies a customer and an internal perspective on performance. These perspectives may be relevant to managers, but politicians are primarily interested in a citizen perspective and a financial perspective. Two situations are identified in which governmental organizations more actively use performance information with a customer perspective and an internal perspective (as implied in NPM): (1) a crisis in the organization's internal processes with political and/or financial consequences and (2) loose coupling of the performance reports to politicians and to managers, which stimulates the information use by both politicians and managers. 相似文献
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《The Financial Review》1970,5(1):366-366
Books reviewed in this article: Pension Fund Investment Management (C. F. A. Monograph Series, No. 3: Proceedings of a C.F.A. Research Seminar, September 13–14, 1968, Charlottesville, Virginia). The C.F.A. Research Foundation. Richard D. Irwin, Inc. The Dow Theory and the 70-Year Forecast Record. By Perry P. Greiner and Hale C. Whitcomb. Selection of Securities: Technical Analysis of Stock Market Prices. By A. J. Lerro and C. B. Swayne, Jr. D. H. Mark Publishing Co. Corporate Financial Reporting: Conflicts and Challenges. A SymposiumM. John C. Burton, ed. 相似文献
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《The Financial Review》1970,1(5):366-366
Books reviewed in this article: Pension Fund Investment Management (C. F. A. Monograph Series, No. 3: Proceedings of a C.F.A. Research Seminar, September 13–14, 1968, Charlottesville, Virginia). The C.F.A. Research Foundation. Richard D. Irwin, Inc. The Dow Theory and the 70-Year Forecast Record. By Perry P. Greiner and Hale C. Whitcomb. Selection of Securities: Technical Analysis of Stock Market Prices. By A. J. Lerro and C. B. Swayne, Jr. D. H. Mark Publishing Co. Corporate Financial Reporting: Conflicts and Challenges. A SymposiumM. John C. Burton, ed. 相似文献
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根据现代商业银行管理理论与实践,作者对国有经济发展和国有商业银行信贷管理的不适应性,实施信贷工作精细化管理的必要性和现实选择进行了深入的思考,认为经济环境的变化要求信贷管理创新,建设现代商业银行更加需要信贷工作精细化管理.针对以往信贷管理中存在的问题,作者提出了运用与时俱进的思想指引信贷工作精细化管理,实现管理的先进性;规范管理程序,细化管理内容,实现管理的标准性;强化"下管一级,监控两级",实现管理的可视性;建立信息沟通反馈渠道,实现管理的互动性;健全完善信贷管理机制,增强管理的能动性;加强队伍建设,提高综合素质,实现管理的层次性的总体思路. 相似文献
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金融危机引发了国际社会对现行监管框架的全面反思,不同国家、地区推出了一系列金融监管体制改革和监管框架改革的举措。尤其是在BASELⅢ公布之后,我国商业银行必须主动适应更加严格的监管标准,强化资本运用效率,不断提升风险管理水平。对此,主管风险防控的中国光大银行副行长李杰颇有体会。 相似文献
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新股如果不是由机构定价,而是由个人定价,发行价格进一步提升的概率会更大。很多上市公司业绩变脸也是由于很多非市场化因素的影响,属于非可控因素。交易所采取停牌的措施并非行政措施,停牌是让你冷静下来想一想,这么热的价格是不是你想要的,是给你一个判断,丝毫没有影响到个人的权益。 相似文献
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In this paper we describe some trends in the development of regulatory reform in general and the agency form in particular. The focus is on the case of Norway by describing the reform process and some lessons learned. We discuss the development through the prism of different theoretical lenses such as instrumental, cultural and institutional environmental features. Finally, we draw some conclusions and discuss possible future developments beyond New Public Management by using a linear, a cyclical and a dialectical scenario. 相似文献
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预算外资金是指不纳入预算管理,但却用于满足政府履行其职能需要的财政性资金。目前．我国预算制度改革与完善的目标是使预算制度适应社会主义市场经济体制的要求和政府职能转变的需要。然而,很多政府承担的职能并不是通过预算来实现的,而是通过预算外资金和非预算的财政性资金来完成的。由于对预算外资金认识上的滞后和政策、管理手段的缺位． 相似文献