加强财源建设 优化财源格局

随着公共财政改革目标的确立 ,公共支出呈上升趋势是一种必然。而我国现行的公共财政运行状况是公共支出增长快于公共收入的增长 ,财政收不抵支 ,财政赤字和债务规模不断扩大。公共收入是公共支出的前提和条件 ,公共收入不足直接影响到国家对整个经济的宏观调控能力。而公共收入的状况主要取决于国家财源状况 ,因此加强财源建设 ,优化财源格局是整个经济工作的核心     

Public Sector's Involvement in Marketing Growth:

The Japanese public sector played an instrumental role in the successful resurrection of the Japanese economy after World War II. The public sector supported the use of several emerging marketing concepts as well as borrowing and applying American concepts through cross-cultural marketing during the various stages of Japanese marketing growth. The public sector accomplished its goal by supporting the private sector through the establishment government agencies as well as through other players in the public sector. The leadership and direction provided by the public sector has enabled Japan to develop its economy throughout all five periods of marketing growth. A new sixth phase appears to be emerging through the efforts of the public sector to attract foreign investment and imports into Japan, to counteract the tremendous trade surpluses built up since the mid 1980's.     

公共文化建设评价指标体系构建

构建科学的公共文化建设评价指标体系,有利于促进公共文化服务的健康发展。当前,公共文化建设评价指标体系存在指标导向性不强、指标有失偏颇以及可操作性不强等问题。为解决上述问题,需要紧密结合公共文化建设的特点,从建设规模、政府投入、公众参与等维度构建公共文化建设评价指标体系。     

论我国公共政策制定中的公民参与

公民参与公共政策过程是公民政治参与的重要方面,也是公共政策研究的新话题。在我国,公众参与政策制定的水平有了一定的发展,公民可以通过各种形式参与到政策制定中。目前,我国公众参与政策制定过程中还存在制度、组织缺陷和参与水平不高等问题。我国应大力推进公民参与的制度化,大力发展公民组织,拓展参与渠道,采取有效措施提升公民参与的整体水平。     

当代西方公共服务社会化的民主政治理据探析

公共服务社会化是当代西方国家公共管理改革的重要目标模式。推动公共服务社会化发展的民主政治理据既包括多元民主理论,又包括参与民主理论。与两种民主政治理据分别对应的公共服务社会化其实具有不同的内涵。与多元民主相对应的是公共服务的市民社会化,这种模式中的人是利己的原子化个体,对公共服务的参与被视为保持自私自利的工具;与参与民主对应的是公共服务的公民社会化,这种模式中的人是具有合群天性的＂政治人＂,对公共服务的参与则被视为提升公民美德的教育训练。     

对残疾人均等享有公共服务的解读

对残疾人均等享有公共服务如何解读,是推进残痰人事业的基本标志与评判标准。在社会转型期,残疾人作为社会的成员同样享有基本生存权、基本健康权、基本精神权与基本发展权,他们对公共服务的需求日益多样化与多层次化。但在现实生活中,残疾人公共服务的缺失日益凸显。在明确残疾与残障、预防与康复、机会均等与公共服务均等化的前提下,了解残痰人公共服务的需求与缺失．把残疾人公共服务的发展方向明确定位为均等享有。其中,残疾人机会均等的条件、标准、规则是发展残疚人公共服务的关键因素。     

城市化与城市公共支出关系研究

基于1994-2008年的数据,本文运用向量自回归模型,实证分析了我国地级及以上城市的城市化水平与城市公共支出的关系。研究结果表明城市化是城市公共支出的Granger原因,城市化水平与城市公共支出具有长期、稳定的协整关系,但是城市公共支出却不是城市化的Grang-er原因;城市政府在安排公共支出的规模、结构、城区分布,以及提高公共支出效率等政策选择时应考虑城市化的水平。     

健全解决民生问题的公共财政制度探讨

以满足公共需要为核心的公共财政制度，必然要以保障解决民生问题为己任。而当前由于我国公共财政存在一些制度性缺陷，致使其未能充分发挥解决民生问题的作用。在国家提出要积极构建和谐社会这一目标的同时，尽快完善公共财政制度，保障解决民生问题，已成为财政部门最为迫切的战略任务。     

我国公共工程投资绩效审计存在的问题及对策

公共工程投资是推动经济和社会发展的重要因素,将有限的财政性建设资金科学、合理地配置到能满足各种社会公共需要的方面,使其取得最大的效益。这既是财政性资金支出的核心问题,也是各级政府履行公共责任的重要内容。开展公共工程投资项目绩效审计意味着我国投资审计层次的提升和审计内涵的拓展,是投资审计发展之必然。     

Marketing and public relations: the relationship revisited

This paper reviews the debate within both the marketing and public relations literatures concerning the relationship between the disciplines of marketing and public relations. The paper considers the arguments advanced in the marketing literature, in particular, for a growing convergence between these two disciplines and examines the recent emergence of the concept of'marketing public relations'. Here the paper takes as one starting point an article which identified a number of possible schematic representations of the relationship between the marketing and public relations functions and argues the case for a model of increasing convergence between them.The paper goes on to consider the more recent development of ‘marketing public relations', examining the arguments advanced. The paper argues that from a public relations perspective, the concept of marketing public relations can be seen as an attempt by marketers to ‘hijack’ public relations, incorporating it as an extra element within the promotional mix in order to inform, persuade or remind existing and prospective customers of product or company benefits. It is argued that what some marketers have termed marketing public relations may be no more than the publicity element of public relations practice under a new guise — one perhaps more acceptable than publicity in the societally orientated firms of today. The paper explores two distinct schools of thought — re-examining the relationship between marketing and public relations from both perspectives. The paper suggests that the uneasy symbiosis between these two functions in practice, reflects to a large degree the ambiguity surrounding the relationship between these concepts within much of the literature.     

Auswirkungen der Digitalisierung auf den öffentlichen Sektor — ein erster Überblick

Digitalisation is associated with manifold challenges for the public sector. There have been relatively few scientific studies to address these challenges, particularly regarding potential effects on public expenditures. It is obvious, however, that digital change implies opportunities as well as threats for public revenues and expenditures. Fiscal and regulatory policies are confronted with significant challenges, which require supranationally coordinated policy initiatives in addition to national measures. In-depth theoretical and empirical analyses is required to examine digital technology’s sizeable potential impact on public finances.     

Public Relations Leadership in Corporate Social Responsibility

Many of the negative connotations of corporate social responsibility (CSR) are linked to its perceived role as a public relations exercise. Following on calls for more positive engagement by public relations professionals in organisational strategic planning and given the rapidly increasing interest in CSR as a business strategy, this article addresses the question of how the theory and practice of public relations can provide direction and support for CSR. To this end, this article explores leadership styles and motivations of a sample of corporate leaders from prominent Australian-based corporations in relation to their chosen CSR activities to examine the current position of, and potential for, professional communicators’ impact in shaping CSR-driven policies at a strategic level. We find that while public relations theory has evolved, many leaders still see public relations professionals only as a source of positive publicity. Our findings suggest that the model of distributive leadership has more relevance to an emerging idea of public relations involvement in CSR than more traditional understandings of leadership. We conclude that the public relations profession needs to develop a greater understanding of senior management approaches to the development and dissemination of CSR activities to support organisational leadership as it currently operates with respect to CSR.     

Rundfunkfinanzierung: von Gebühren und Beiträgen jetzt zur Indexierung?

The 2013 reform of the system for federal funding for public broadcasting has not put the issue to rest, as the reform has been followed by many critical voices. For example, the public broadcaster ARD now suggests linking its funding to GDP. As different types of funding streams alter how efficient and effectively public broadcasters can pursue their non profit goals, this article analyses options for funding public broadcasting. It seems that a mixed approach would serve as a possible solution.     

The Attitudes of Certified Public Accountants Toward Solicitation

ABSTRACT

A recent Supreme Court ruling disallows prohibitions of certified public accountant solicitation. This paper provides a historical development of certified public accountant solicitation and a study is conducted to investigate the attitudes of certified public accountants toward solicitation. The results suggest that while certified public accountants generally are ambivalent toward solicitation, they perceive that they might need to solicit as a defensive competitive tactic. Moreover, the results indicate that selected demographic characteristics significantly influence the certified public accountants' attitudes toward solicitation. The younger certified public accountants, those certified public accountants who have been in practice fewer years, and those certified public accountants employed by less established firms appear to hold much more positive views toward solicitation.     

残疾人公共服务体系利益相关方的角色定位研究

在经济与社会转型时期,残疾人公共服务体系建设是政府在社会管理和公共服务方面必须承担的职能和责任。残疾人公共服务体系具有人本性、均等性、参与性、共享性、预防性、服务性等特征。在政府资源稀缺的现实情况下,必须发挥政府和社会组织以及民间资金的作用,要在解读国际残疾人公共服务的前提下,深入研究残疾人公共服务体系的支持网络,建好＂654321系统工程＂,准确定位残疾人公共服务体系的利益相关方即政府、管理机构、社会力量、社区与残疾人基层组织等角色,建立并发展残疾人事业的社会制度。     

An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making

Participation in the political process by the United States public accounting profession often blurs the role of the profession as advocates for the public interest with its role as advocates for its own private interests. In this study, we draw from prior theoretical and empirical work to investigate recent federal political activities of the public accounting profession to shed light on these sometimes contradictory roles. In particular, we investigate ten contemporary regulatory issues of interest to the AICPA. We analyze 36 AICPA legislative advocacy letters related to these issues that were provided to federal policy makers. In addition, we analyze the public accounting profession’s federal lobbying reports that were submitted during this same time period. The analysis allows us to assess the public interest discourse present in the AICPA legislative letters as well as the extent of political action taken by the profession related to these issues based on the profession’s lobbying efforts. Our analyses (1) demonstrate that the profession’s discourse and actions often reflect both public and private interest motivations, (2) allow us to categorize the profession’s advocacy efforts as arising from specific motivations, and (3) show that the profession’s public interest arguments used to advocate for their policy positions change depending upon the specific legislative issue being considered.     

Introduction to the Special Issue on the Impact of Network Ethics on Business Practices

Modern public relations practices have been dominated by appeals to impulses, desires, and images that affect publics defined predominantly in demographic terms. This paper argues that abandoning basic rhetorical assumptions about the ability of ordinary people to engage in practical reason has serious ethical implications for the marketplace as well as for society in general. The study applies recent rhetorical scholarship on issues of public discourse and rhetorical culture to public relations practices, considering how rhetoric can contribute to more effective and ethical public discourse in our dominant modes of marketplace communication.     

"公共经济(学)"析疑

"公共经济(学)"与"财政(学)"及"公共财政(学)"是既联系又不等同的概念和范畴."公共经济学"的研究对象,除了包括政府进行的活动,还包括非政府进行的其他公共活动.这一概念大大拓展了财政学的研究范围,有利于财政理论、实践和教学的发展.     

公共财政与现代农业基础设施建设

农业基础设施建设是新农村建设与现代农业经济发展的物质基础。从公共财政制度角度分析我国在公共财政制度下农业基础设施建设存在的问题,认为完善公共财政体系是发展现代农业、加强农业基础设施建设的有效途径。     

Evaluating Small Businesses' Performance in Public e‐Procurement: Evidence from the Italian Government's e‐Marketplace

e‐Procurement is widely advocated as an effective tool to promote the participation of small and medium enterprises (SMEs) as well as micro enterprises in the public procurement market. However, little evidence exists as to what factors may influence the allocation of contracts to differently sized suppliers. We address this issue by analyzing a rather rich and unique data set, namely the “direct award” (low‐value) transactions that took place on the Italian e‐marketplace during the period 2005–2010. In this paper, we exploit data from low‐value transactions to test the impact of different structural dimensions of the national public e‐marketplace on the probability that firms of different size are awarded public contracts, particularly focusing on micro and small firms. We find that both the nature of the public buyer and the characteristics of the traded goods/services do have an impact on different firms' ability to be awarded public contracts. We also test to what extent the geographical distance between public buyers and private suppliers explains the propensity of different size class of firms to be awarded public contracts, proving, at least to some extent, that some features of “physical” procurement markets are mirrored in the “virtual” market.