地方政府执行保障性住房政策研究述评

保障性住房政策是我国政府保障民生的一项重要政策,地方政府承担着执行该项政策的重要责任和义务.20世纪80年代以来,尤其是最近几年我国学者围绕地方政府执行保障性住房政策的重要意义和实施要求、存在问题及其原因、国外经验借鉴和自身改进对策进行了大量的研究,取得了较为丰富的研究成果,但是研究中也存在一些不足之处,弥补不足、深化研究、提高质量是今后进一步研究的重要任务.     

Using Social Return on Investment (SROI) to measure project impact in local government

This paper explains how Social Return on Investment (SROI) can improve public project management in local government. The authors provide a step-by-step account of SROI implementation in an Indonesian city. The case study is a community-based sewerage treatment facility. By using participatory SROI, project management was substantially improved through better project prioritization, performance measurement and project accountability.     

Implementation Mode and Local Government Performance Measurement: A Norwegian Experience

This study explores how implementation approaches affect implementation success of performance measurement. A theory is developed using case studies of four projects from Norwegian local government in the period 1983–98. `Implementation mode' is defined as to what extent a system is coupled to organisational objectives during the implementation process. An implementation mode which decouples performance indicators (PIs) from organisational objectives seems to further implementation success. This paradoxical theory of implementation mode gives new insights both relative to classical implementation theory as in MBO, and to theories of loose coupling in implementation and reforms common in the New Institutionalist Theory.     

论农村社会养老保险中的政府财政责任——基于1999年～2003年全国各省市面板数据的实证分析

本文以1999年～2003年全国分省区面板数据构建固定效应模型,运用FGLS加权法对模型回归,证实政府财政责任对提高农民参保率有正效用。实证得出结果可由现行农保经典模式的实施情况支持,从而得出无论是中央政府还是地方政府都应在政策扶持的基础上实实在在补贴农村的社会养老保险,特别是增加对贫困人口和低收入群体的缴费补助的结论。     

Making Management Auditable: The Implementation of Best Value in Local Government

This article examines the implementation of Best Value—an audit tool of the U.K. government's modernization policy—in local government, specifically in Scotland. This is a study of the impact of this key concept, primarily on the management of these public services. The aim of Best Value Audit is to enhance transparency and accountability of management actions in local government. The article draws on Power's (1997 ) Audit Society thesis to inform this research. The Best Value approach has been heavily influenced by audit processes and oversight bodies both in its design and implementation. This article supports the Power thesis of the Audit Society: It reveals the manner in which audit practices are deployed by agencies of central government with the intent to shape the management of local government.     

Demonstrating the Intensive Benefit to the Local Implementation of a Statewide Building Code

Ultimately, risk reduction from the implementation of building codes is due to not only the extent of the code as it applies to new construction, but also to the intensity of local adoption and enforcement. It is normally an open question as to how well a code is maintained and enforced at the local level, even for a relatively strong adopted statewide code such as the Florida Building Code. We test the importance of the intensity of building code implementation at the local level for reducing Florida windstorm losses by utilizing Building Code Effectiveness Grading Schedule (BCEGS®) rating data. BCEGS ratings provide a joint assessment of local building code effectiveness in terms of the strength of the adopted codes in addition to how well these adopted codes are enforced. We find that both components provide value in reducing windstorm losses in Florida, with the extent of the statewide code being the dominant effect reducing losses on the order of 72 percent. Although not as substantial in terms of its loss reduction magnitude, intensively implementing building codes at the local level by ensuring codes are properly administered and enforced at this scale provides additional loss reduction value on the order of 15–25 percent. Understanding the relative value of these two implementation components is important to better inform building code policy and enforcement efforts given continuously updated codes.     

Governmental Financial Reporting of Heritage Assets From a User Needs Perspective

The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.     

Implementing IFRS: A Case Study of the Czech Republic

This empirical paper presents a study of the implementation process for International Financial Reporting Standards (IFRS) in one of the accession countries, the Czech Republic. Based upon a review of the legislation, institutional framework and context, and drawing upon recent interviews with Czech companies required to prepare IFRS accounts, auditors and institutional players in the Czech Republic, the paper highlights some of the key issues that are arising with the move to the implementation of IFRS reporting for listed group companies and other enterprises in the Czech Republic.

The paper considers the issues that arise when implementing new accounting regulations, some of which are not new and have been well covered in the literature, but others of which are particular to the implementation of IFRS reporting. The method of implementation, the scope of IFRS, particular issues with local accounting practice and IFRS, the issue of enforcement of compliance with IFRS and its relationship with audit, the link between IFRS reporting and taxation and the provision of education and training are all considered. There is also a review of the state of preparedness of local group listed entities with respect to the implementation of IFRS reporting.

There are many potentially rich areas for accounting research where the work could also inform the practice of IFRS accounting. The paper provides a contribution by highlighting how one country has moved to implement the requirement for group listed enterprises to prepare IFRS accounts and the issues that then arise for legislators, preparers and users.     

Deadlines and software: disentangling local government accounting reforms in Brazil

ABSTRACT

This paper shows how ongoing accounting reforms in Brazilian local governments were affected by a shift from a universal to a gradual implementation approach. Deadlines being postponed led to a decrease in local governments’ willingness to reform. This effect varied according whether the accountants involved depended on commercial software to operate a particular accounting policy. An important finding from this research was that software providers are to some extent setting the IPSAS implementation agenda in Brazil.     

SFAS No. 2: Auditor evaluations and input to the home office

This study examines auditors representing their local offices in their evaluations of SFAS No. 2, Accounting for Research and Development Costs, and their decision whether or not to communicate these evaluations to the home office. Preliminary interviews with four local office representatives (LORs) indicated that LOR evaluations are related to three criteria: usefulness, theory and implementation cost. The interviews further suggested that the importance of the cost criterion depends upon the extent to which the local office's clients are affected by SFAS No. 2 as well as the LOR's rank in the firm. Finally, it was also suggested that a LOR's decision to provide input to the home office is related to the magnitude of the perceived costs associated with SFAS No. 2, the extent to which the local office's clients are affected by the standard and the LOR's rank in the firm. The importance of these factors is supported by modeling responses to a field survey which asked LORs, who represent local “Big 8” offices throughout the United States, to evaluate SFAS No. 2, and to indicate whether or not they provided input to the home office on this pronouncement. Areas for future research are also discussed.     

‘RE‐OPENING THE BLACK BOX’: THE STORY OF IMPLEMENTING A RISK ANALYSIS METHOD IN A FRENCH LOCAL GOVERNMENT

This research is a study of the implementation of a risk analysis method (RAM) in a French local government. Based on the sociology of translation framework, this study shows that the success of the implementation of this management device is due to the transformation of its initial characteristics. Indeed, the RAM was initially designed to analyze the risks of outsourcing public services and thereby to aid elected officials with decision making. But in the hands of the actors in charge of its implementation, it progressively became a means for the members of the administrative services to inform elected officials about the consequences of their choices. This paper thus describes the ‘trajectory’ of this management device in a local government and, in doing so, emphasizes how it progressively became what it is (and what it is not) at present in this local government.     

Balanced scorecard implementation in an Italian local government organization

This article explains how action research was used to analyse the implementation of the balanced scorecard (BSC) model to meet the legislative requirements of strategic control reporting in Italian local government. The BSC model was modified for local government and was used for political action, non-financial measures, budget allocations, and to meet legislative requirements. This article offers some important lessons for policy-makers and practitioners about adopting and implementing a BSC model.     

Local adaption and central confusion: decentralized strategies for public service Lean implementation

There are a number of arguments for implementing public service Lean in a decentralized fashion, characterized by employee participation and local adaptions of the concept. This paper reports on a longitudinal case study of decentralized Lean implementation in a large Norwegian public service provider. The analysis points to unintended consequence of communication and co-ordination difficulties. The authors suggest ways of striking a reasonable balance between centralized and decentralized strategies of Lean implementation.     

Delta-hedging correlation risk?

While the Gaussian copula model is commonly used as a static quotation device for CDO tranches, its use for hedging is questionable. In particular, the spread delta computed from the Gaussian copula model assumes constant base correlations, whereas we show that the correlations are dynamic and correlated to the index spread. It might therefore be expected that a dynamic model of credit risk, which is able to capture the dependence between the base correlations and the index spread, will have better hedging performances. In this paper, we compare delta hedging of spread risk based on the Gaussian copula model, to the implementation of jump-to-default ratio computed from the dynamic local intensity model. Theoretical and empirical analysis are illustrated by using the market data in both before and after the subprime crisis. We observe that delta hedging of spread risk outperforms the implementation of jump-to-default ratio in the pre-crisis period associated with CDX.NA.IG series 5, and the two strategies have comparable performance for crisis period associated with CDX.NA.IG series 9 and 10. This shows that, although the local intensity model is a dynamic model, it is not sufficient to explain the joint dynamic of the index spread and the base correlations, and a richer dynamic model is required to obtain better hedging results. Moreover, although different specifications of the local intensity can be fitted to the market data equally well, their hedging results can be significant different. This reveals substantial model risk when hedging CDO tranches.     

The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China

This paper explores the impact of auditing firms on the implementation of the new Chinese Accounting Standards for Enterprises 22 (new CAS 22), which converges with IFRS 9. We find that the Big4 firms focus on fair value measurement and application of the expected credit loss (ECL) impairment model, whereas the LocalTop6 firms primarily focus on the classification of financial assets. The results indicate that effective implementation of the new standards mainly depends on standardized procedures and professional techniques of auditing firms, as the Big4 firms exhibit better implementation of the new standards in terms of items that generate greater risk and uncertainty than do local large auditing firms in China. In addition, we further test how cross-listing affects the role of auditing firms in implementing the new standards and find that the Big4 firms play a more significant role for A-share only companies than A + H companies. The findings reveal the challenges associated with implementation of IFRS 9-based new CAS 22 in China.     

Trends and Issues in the Implementation of Local 'Voluntary Sector Compacts' in England

This article evaluates the current attempt to develop local 'compacts' between local government and the voluntary and community sector, as a way of structuring the evolving relationships between these sectors. It is based on documentary analysis and semi-structured interviews with key national and local informants. The first part of the article charts local government-voluntary sector relationships in England from 1979 to 2000. The second part introduces the concept of the 'voluntary sector compact', and argues that this is central to the Government's approach to these relationships. The third part explores the implementation of the Voluntary Sector Compact in England at both the national and local level. Finally, the authors draw out key lessons for the future of relationships between local government and the voluntary sector in England.     

Budget Reporting in Local Government: Problem or Solution?

Budgeting practice in Victorian local government has been criticised by the ICAA, which has developed a standardised budgeting model. The Victorian government has prescribed standardised financial and budget reporting following a decade of reform in the public sector. This paper examines whether the criticism of local government budgeting is valid, and whether standardised models are appropriate, particularly in the context of ambiguous outcomes and lack of input-output relationships, criticism of the adoption of accrual accounting in the public sector, and a focus on the implementation of a flexible best-value regime designed to suit local conditions.     

DEVOLVED BUDGETARY MANAGEMENT IN LOCAL GOVERNMENT: LESSONS FROM A SHIRE COUNTY

The changing environment of public sector organisations has, in recent years, focused attention on the management processes employed to achieve effective service delivery as economically and efficiently as possible. One approach has been the importation into the public sector ofa number ofprivate sector management strategies and practices, most notably those based on devolved bud- getary management principles. This paper analyses the approach of a large local authority to the implementation of devolved budgetary management, based, in large part, on interviews with line managers to whom budgets were devolved. It examines the process of devolution within the authority and the reactions of line managers to that process. It concludes that while the implementation of truly devolved budgetary management is an important, and perhaps essential, managerial technique in the 'new' local government environment, it should not be implemented in ways which ignore the differ- ences between public and private sector organisations and between different local authority departments.     

How to stop the race to the bottom

Standard tax multipliers are a widespread feature of fiscal equalization systems. A simple theoretical model shows that actual tax multipliers respond positively to changes in standard tax multipliers. This theoretical prediction is tested empirically using data on municipalities in Germany. A quasi-experiment in the state of North Rhine-Westphalia is exploited to identify the incentive effect. The empirical results confirm that local business tax policy is shaped by standard tax multipliers. They provide a straightforward practical tool to avoid a race to the bottom in local business tax rates.     

地方政府投融资平台研究综述

2008年金融危机以来,我国实施经济刺激计划使地方政府投融资平台数量和规模得到了迅猛的发展。地方政府投融资平台对地方经济发展作出了巨大的贡献,同时也累积了巨大的风险。本文对地方政府投融资平台的国内外相关文献作了梳理和评述,以期对未来相关领域的深入研究有所裨益。