中国省际环境基本公共服务绩效差异分析

利用"纵横向"拉开档次评价法实证分析中国30个省级政府2002~2011年的环境基本公共服务绩效,结果表明省际差异显著。中西部大部分地区绩效整体逐年上升但总得分偏低,东部综合绩效水平明显高于中西部;环境安全性服务和环境信息性服务占综合绩效得分比重明显偏小。为此,应加大对中西部省份环境基本公共服务的财政投入,实施差异化区域性环境基本公共服务战略;同时增加对环境安全性服务和环境信息性服务的投入,提升环境基本公共服务整体水平。     

A Quarter of a Century of Performance Auditing in the Australian Federal Public Sector: A Malleable Masque

Utilizing Porter's (1981) theoretical framework for historical narrative analysis, this article examines the history of performance auditing in the Australian federal public sector. The analysis considers four crucial events in the period 1973-98 the Royal Commission on Australian Government Administration (1976), the Australian National Audit Office efficiency audit developments (1979), the Joint Committee of Public Accounts Inquiry (1989), and the struggles over the passage of the Audit Act 1997. The analysis supports the proposition that performance auditing is a malleable social construct rather than a definitive performance review technology. The construction of its technological basis has been contested, with several concepts being included or excluded by various groups. These have both reflected and influenced agendas and activities at individual, organizational, institutional, sociopolitical and socioeconomic levels in the Australian public sector. Performance auditing is therefore revealed as a masque that ultimately may defy any universal technical definition.     

Rural and Regional Australian Public Accounting Firm Services: Service Provision,Concerns and Tensions

Public accounting firms provide a necessary and important service for rural and regional areas. However, the provision of high‐quality services is hindered by a number of factors. This paper reports the findings from a large‐scale survey of professional accounting firm practitioners located in rural and regional Australia, identifying factors causing concerns and tensions and quantifying their scope and importance. Prominent concerns and tensions identified include adverse effects arising from the employment market, communications technology developments and legislation such as the Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 and the Financial Services Reform Act 2001.     

Setting Public Service Outcome Targets: Lessons from Local Public Service Agreements

Public agencies in the UK and elsewhere are increasingly required to set outcome targets as a strategy for improving their services. A crucial element of this ‘results orientation’ is a clear definition of the desired outcomes and a specification of appropriate performance indicators. A recent example of this policy in the UK—Local Public Service Agreements (LPSAs)—is examined in this article. The authors’ analysis of the first generation of LPSAs shows that just under half of the indicators used were measures of outcome. The authors explain the ‘wicked’ issues in outcome measurement that emerged from the research.     

Setting Public Service Outcome Targets: Lessons from Local Public Service Agreements

Public agencies in the UK and elsewhere are increasingly required to set outcome targets as a strategy for improving their services. A crucial element of this 'results orientation' is a clear definition of the desired outcomes and a specification of appropriate performance indicators. A recent example of this policy in the UK—Local Public Service Agreements (LPSAs)—is examined in this article. The authors' analysis of the first generation of LPSAs shows that just under half of the indicators used were measures of outcome. The authors explain the 'wicked' issues in outcome measurement that emerged from the research.     

玛纳斯:公共服务自强

作为典型的农业大县、财政弱县,在农业税取消的政策前提下,在支持农业的同时,坚持工业富县战略不动摇,因为只有这样,才能为财政收入不断增加助力,从而用工业反哺农业,促进县域经济的超常规发展。     

The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions

Performance auditing is a longstanding feature of democratic government in many countries. It aims to lift the efficiency and effectiveness of public sector organisations, but numerous authors have voiced scepticism about its ability to do so. From three decades of performance auditing literature, this paper distils seven critiques of performance auditing: ‘anti‐innovation’, ‘nit‐picking’, ‘expectations gap’, ‘lapdog’, ‘headline hunting’, ‘unnecessary systems’ and ‘hollow ritual’. The paper concludes that the critiques are not valid in all cases, but serve to categorise risks to be managed in the design of performance audit programs and associated institutional arrangements. In light of the critiques, the paper proposes desirable elements of frameworks for monitoring and reporting the performance of institutions with performance audit mandates.     

Performance persistence in hedge funds: Australian evidence

Using the most comprehensive database on Australian hedge funds, we test the performance persistence for the period July 2000 to June 2005. We employ both parametric and nonparametric approaches to identify persistence. We report evidence of short-term persistence and no evidence of long-term winning persistence. Tests of multiperiod performance reveal weak evidence of losing persistence. We also do not find any evidence of persistence in both stock picking and market timing. We report evidence of mean reversion for both stock picking and market timing at the medium horizon.     

Measurement Challenges and Consequences in the Australian Public Sector

Among the transformations in accounting and measurement practice that have swept through the public sector in the past decade, the widespread adoption of some variant of cuwent or replacement cost accounting for non-cuwent assets has attracted keen research attention (eg, Walker 1993, Walker et a1 1997). This paper addresses two key issues. First, it explains why cuwent cost accounting style measurement has proliferated in the budget- funded public sector while becoming largely1 extinct in the private sector. Second, it argues that the significance of measurement choices in the public sector extends beyond the appearance and composition of public-sector financial statements, and may have significant implications for contracting and outsourcing choices.     

税收公共化:政府服务的公共决定

税收是否公共化,最终应以政府提供的服务是否由社会公众决定为根本标志.     

我国上市公司并购绩效的实证研究

本文采用事件研究法和主成分综合评价法分别检验我国证券市场对上市公司并购事件的反应和上市公司并购前后经营业绩的变化，系统地考察了上市公司的并购绩效。……     

Changes in Public Service Delivery in the EU Countries

In the 1990s, a number of EU countries adopted New Public Management (NPM) techniques to restructure their public sectors. Countries have been widely 'deconcentrating' (moving delivery away from the centre) and 'externalizing' (using the private sector, either totally or in part) their public services. The authors chart the extent of this change and highlight some of the problems—for example the difficulty countries are experiencing in developing value for money audits. The article questions whether current methods of delivery and audit are appropriate for 21st–century public services.     

绩效预算与我国财政体制的适应性分析

绩效预算是当前西方市场经济发达国家大力推行的一种政府预算模式,对于在我国当前的财政体制下是否应该推行绩效预算呢。文章首先阐述了绩效预算模式,然后分析了绩效预算实施的体制条件,最后对绩效预算与我国当前财政体制的适应性进行了客观的分析。     

Should Non-Financial Performance Information be Audited? The Case of Public Service Agreements in UK Government

A growing level of controversy surrounds the right of the UK National Audit Office (NAO) to audit public service agreements (PSAs) – documents which detail the performance, against targets, of central government departments. The NAO has not been granted a statutory role, although an independent official review of accountability and audit in UK central government has recently concluded that the external validation of departmental information systems is a crucial first step towards validation of key published data. In the context of growing academic concern over the scale and achievements of (public) audit, it is pertinent to ask whether such a potential extension in the rights and scope of the NAO's audit work is necessary or likely to enhance public accountability and improve the performance of government departments and audit bodies.     

我国大学生村官公共服务能力提升的探析

大学生村官作为基层干部队伍的重要组成部分,也是一个代表公共利益的政治团体,为广大的农民群众提供高质量的公共服务是国家赋予大学生村官的责任和义务.随着政府职能转变和服务型政府建设的推进,加强大学生村官公共服务能力建设是保证基层政府公共服务职能实现的重要性因素.本文在综合分析大学生村官与公共服务能力内涵的基础上,深入考察了目前大学生村官公共服务能力建设进程中存在的问题并提出了加强大学生村官公共服务能力建设的对策.     

Is Index Performance Achievable? An Analysis of Australian Equity Index Funds

This article examines the performance of index equity funds in Australia. Despite the significant growth in index funds since 1976, when the first index mutual fund was launched in the U.S., research on their performance is sparse in the U.S. and non-existent in Australia. This study documents the existence of significant tracking error for Australian index funds. For example, the magnitude of the difference between index fund returns and index returns averages between 7.4 and 22.3 basis points per month across index funds operating for more than five years. However, there is little evidence of bias in tracking error implying that these funds neither systematically outperform nor underperform their benchmark on a before cost basis. Further analysis provides evidence that the magnitude of tracking error is related to fund cash flows, market volatility, transaction costs and index replication strategies used by the manager.     

提高政府公共服务能力的财政思考

党的十六届六中全会提出了社会和谐是中国特色社会主义的本质属性,而在构建和谐社会的过程中,赋予财政的任务是“健全公共财政体制,调整财政支出结构,把更多的财政资金投向公共服务领域”。本文将对政府公共服务的内涵与政府职能调整、公共服务的理念、财力保障及其提供方式等问题作一探讨。     

Tensions Arising from Imposing NPM in Australian Public Universities: A Management Perspective

This study seeks to identify the characteristics causing tensions in the move towards a corporate culture in Australian public universities. The findings reveal ongoing structural, competency and behavioral issues contributing to the tensions. Two theoretical propositions have emerged regarding the status of the change process. First, the change to a corporate culture is slow but continuing. Second, universities have accepted that public sector, collegial and corporate cultures have to co‐exist, thus adopting an adapted version of new public management (NPM). These findings provide avenues for further research to confirm both the characteristics and theoretical propositions.