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1.
The politics of fiscal consolidation in thirteen European countries are statistically analysed. Based on the political economy literature, political factors are identified that explain for the consolidation. Variables are selected representing strength of government and political orientation, and fiscal consolidation is distinguished into spending cuts and cuts in administration. The statistical analysis of political explanations for cutbacks hardly yields significant results and nor does the analysis of fiscal and economic effects of consolidation. The analysis of political effects of consolidation does lead to significant results. Some earlier political economic findings are not supported for our sample of thirteen European countries. 相似文献
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ABSTRACTIn the Netherlands and Estonia, the European Union (EU) did not exert direct influence on domestic fiscal consolidation. They managed to resolve their fiscal crises and balance their budgets without external financial assistance, thanks to strict fiscal discipline. Yet, domestic consolidations in both countries were to some extent influenced by the EU. The Netherlands was subject to excessive deficit procedure. Estonia was indirectly influenced because of its top priority to join the Eurozone. This paper begins with a conceptual look at EU influencing. Then, fiscal discipline and consolidation in the Netherlands and Estonia are explored, especially their similarities and differences. 相似文献
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ABSTRACTThis article investigates the diverse experiences of fiscal consolidation under external constraints in Hungary and Latvia. The financial crisis that hit in the early years of the twenty-first century had a profound effect on the economies of many EU member states. The responses, however, were diverse. Some countries, such as Latvia, implemented deep consolidation within a relatively short amount of time, while retaining political stability. Other countries, such as Hungary, went through an extensive period of fiscal consolidation, and experienced a significant shift in domestic politics. This paper looks at the factors explaining the variety of responses to the crisis. 相似文献
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Diego Badell Alessandro Natalini Edoardo Ongaro Francesco Stolfi Tamyko Ysa 《Public Management Review》2019,21(9):1307-1329
ABSTRACTThe article studies the dynamics of fiscal consolidation and public sector reforms in Italy and Spain under the EU governance that took shape as a reaction to the Eurozone crisis. We show how three types of EU pressure – fiscal and economic coordination rules, conditionality, and back-room diplomacy have operated in conjunction. We also show that Italy was more willing than Spain to resist EU pressure. Based on a Two-Level Game framework, we argue that this can be explained by the greater opposition to European integration that has developed in Italy compared to Spain. 相似文献
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Germany and Japan are often seen deviating from an economic model of shareholder control and thereby as being similar by virtue of their mutual contrast with the US. Given the common challenges for bank‐based and stakeholder‐oriented models of corporate governance, Germany–Japan comparison seems particularly timely. This article provides an introductory overview and analysis for the Special Issue by comparing recent developments in corporate law reform, banking and finance, and employment in Germany and Japan. While rejecting arguments for international convergence, we discuss this evidence of simultaneous continuity and change in corporate governance as a potential form of hybridisation of national models or renegotiation of stakeholder coalitions in German and Japanese firms. One consequence is the growing diversity of firm‐level corporate governance practices within national systems. 相似文献
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黄蓉 《北京市经济管理干部学院学报》2008,23(1):31-33
公司治理结构在不同的经济条件下会形成不同的模式,同时在不同国家由于文化及制度等因素的影响也会有不同的形式,本文就目前世界上存在的几种主要治理结构模式进行了分析和对比,如英美模式、日德模式等,并在此基础上针对我国的实际情况提出了一些建议。 相似文献
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\"减税降费\"作为有效降低宏观税负、充分释放市场主体活力、从而应对经济下行压力的战略性政策,经历了渐进式扩围、走向深化和制度常态化三阶段演变过程。由于财税制度优势尚未有效转化为国家治理效能,减税降费在新时代引发了较为严重的地方财政失衡困境。当前,\"减税降费\"与地方财政平稳运行之间的矛盾,主要是由地方政府\"增长型财力汲取\"行为扭曲、财政预算管理制度不健全和地方税体系缺失三大原因所致。要在推动\"减税降费\"实质性落地背景下实现地方财政解困,必须立足于将中国特色社会主义财税制度优势转变为国家治理效能角度制定对策,从强化地方政府财政综合保障能力、推动地方政府向\"绩效要财力\"转型和重塑央地财政关系新格局三个方位构筑应对\"减税降费\"财政压力的制度体系和实现机制,以促进地方财政平稳高效运行。 相似文献
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物联网技术的不断发展,已对企业供应链管理产生越来越显著的影响。通过分析当前供应链管理存在的问题,并结合物联网技术在供应链管理中的各个环节应用情况,探讨了物联网技术的使用将如何提高整条供应链的价值。 相似文献
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Corporate governance (CG) research has typically been studied from rather disparate disciplinary approaches, thereby offering myopic and often conflicting rationales. We develop an institutional configurational approach to integrate this ‘siloed’ field and explain CG patterns around the world. To do so, we draw on an inductive, theory‐building methodology based on fuzzy‐set logic to uncover the configurations across institutional actor‐centred domains and their impact on CG patterns. Empirically, we explore the necessary and sufficient causal conditions leading to different features of codes of good governance across 32 OECD countries. We generate propositions linking configurational institutional domains to code features. Our results show that a single institutional domain by itself is not sufficient to explain CG outcomes, and that these domains need to be considered in conjunction, leading, in turn, to the identification of four distinct configurational governance prototypes. Our study offers a comprehensive account of drivers of cross‐national differences in CG and yields useful insights for managing and regulating governance. 相似文献
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从灰色消费的内涵看,它包括自我保护型、自我利益增强型和权力的外在经济性灰色消费三种;从消费方式看,包括实物型灰色消费和现金型灰色消费。灰色消费产生和存在的原因主要在于交换条件的具备和权力的制度性垄断。防治灰色消费的关键是"防治结合,预防为主",防要健全法制,治要狠治腐败型"蛛网"之中的"核心人物"。 相似文献
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在网络时代,如何利用网络的特点,充分发挥网络优势,创新高校大学生思想教育,已经成为高校思想教育领域的新的课题。本文从网络时代特点及其对大学生的影响进行了分析,并提出了创新大学生网络教育的方式、方法。 相似文献
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逆市场经济大潮的食盐专营制度如何深化改革?单纯地依靠比较利弊的大小来取舍食盐专营制度是不现实的。目前我们能做的就是有效地把握好垄断专营向自由市场转制中的度。为此,我们不妨将统治理论锲入到现代公司制的治理理论中,以"公司统治"为基础,保留食盐专营的制度优势,同时挖掘"公司治理"的和谐功效,积极构筑新型的盐业企业公司统治与治理的双重管控模式。 相似文献
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企业成长能力是物流企业转型升级的重要基石。依据委托代理理论,利用我国物流上市企业2008-2011年数据,实证检验了企业公司治理水平对物流企业成长性的影响。实证研究结果表明,股权集中度与企业成长性成倒U型关系;管理层薪酬水平对物流企业成长有显著的正向影响,无薪酬董事人数则对物流企业成长有显著的负面影响。 相似文献
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Yiyi Su Rekha Rao-Nicholson 《International Journal of Human Resource Management》2019,30(14):2137-2165
AbstractReceived international business and international human resource management theories have generally reached a consensus on the important role of leader and top management teams (TMTs) in deciding and shaping the firm’s internationalization process. However, what remains unclear is how a well-functioning TMT is formed to effectively achieve the desired internationalization goal. Utilizing a unique sample of Chinese banking and finance institutions’ initial public offering overseas, this study explores how Chinese BFIs configure the leader-TMT dynamics to achieve high internationalization performance. Using a set-theoretic approach and the technique of fuzzy-set qualitative comparative analysis, a distinct taxonomy of the leader-TMT dynamics (namely, grass-root, strategic executor, born-global and glocal) is developed. Our findings provide novel insights into the IHRM variations within Chinese BFIs’ TMT formation, based on a theoretically and methodologically extended leader-TMT dynamics perspective. 相似文献
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王勇 《中小企业管理与科技》2021,(10):81-82
在经济社会快速发展的背景下,传统的财政税收体制已经不能满足快速发展的社会需求,为此,我们需要正确认识财政税收管理工作中存在的问题,并对其进行深入的分析和研究,提出有效的解决方案,以更好地推动新时期财政税收管理工作的有效开展。 相似文献
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在精准思政视角下,通过企业调研确定课程对应的岗位需求,结合\"运输管理\"课程知识图谱,寻求\"思政\"与\"运输管理\"的价值契合,提出了\"2345\"的\"运输管理\"精准思政方案,阐述了该课程的教学目标、教学内容和思政元素的切入、教学手段的应用、多元立体的教学评价等。该方案的实施取得较好的效果,实现立德树人的育人效果,为专业课程的思政建设提供参考。 相似文献
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公司运营是由公司高层以及各个相关职能部门人员所实现的,而公司治理风险管理也是由各级组织结构按照自己的岗位职责来实现的。本文给出了公司治理中风险管理的组织结构构成及相应的职责范围,包括股东(大)会、董事会、监事会、总经理、公司治理风险管理职能部门、内部审计部门以及与公司治理风险管理相关的其他职能部门和各业务部门等,以便确定公司高层以及相关职能部门的岗位职责,调动他们的工作积极性,更好地实施公司治理风险管理,降低因公司治理问题带来的风险。其中,监事会对所有相关管理层及职能部门的职能实施监督,责任重大。 相似文献
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曾辉 《中小企业管理与科技》2021,(7)
在我国5G信息技术飞速发展的时代背景下,新媒体、新技术已经融入企业工作当中,为了使企业思政工作更具有时代感与吸引力,有必要使企业思政工作与现代化信息技术深度融合,从而达到增强企业工作有效性、提升思政课程时效性的目的。论文立足于企业信息化战略目标,探究了新媒体对企业思政工作的影响与对应改革策略。 相似文献