新农保制度运行过程中的风险应对——基于基本公共服务均等化的视角

从基本公共服务的角度讲,新农保制度承担着确保广大农村人口能够切实享有养老保障权利的使命。而新农保制度运行过程中面临保基本、广覆盖、可持续等方面的多重风险。从社会养老机会均等化、标准均等化、结果均等化等要求出发,提出加大宣传力度、完善法律法规体系、重视制度的整合衔接、确保基金可持续等风险应对措施。     

制度传导的累积效应与优化策略

文章以非公经济36条和新36条及其配套政策为制度背景,界定了制度传导的概念,并分析了制度传导的配套效应、及时效应和目标效应,从而构成制度传导的累积效应,其中制度传导作用的向度、强度、速度、效度和协调度是判别制度传导效率的重要指标。针对制度传导瓶颈,借鉴以非公经济36条为核心的制度传导经验,以开放、协同、高效、循环的思维构建制度传导系统,从制度协调机制、政策再制定机制、组织执行机制、认知反应机制和监控反馈机制五个方面提出制度传导优化的策略建议,以期提高以新36条为核心的民间投资制度传导效率。     

注册会计师从事司法会计鉴定业务的制度构建

注册会计师从事司法会计鉴定业务需要理论和制度的支撑。明确司法会计鉴定的概念和价值是构建注册会计师从事司法会计鉴定业务制度的理论前提。司法会计鉴定人必须具备注册会计师资格,鉴定主体是注册会计师而不是会计师事务所。鉴定启动制度应该保障诉讼权利的实现。鉴定人的诉讼地位与普通证人同等,鉴定人出庭作证、接受询问和交叉询问,是保证司法会计鉴定结论正确的有效途径。     

对我国公共政策协调研究的思考

当前公共政策协调议题越来越受到关注。学术界关于公共政策不协调的现象、原因、影响、对策等方面已有一定的积累。有关政策协调的边界、理论借鉴、解释框架和实现路径等方面的研究有待进一步深化。     

我国政府购买居家养老服务保障现状与问题思考

政府购买居家养老服务保障模式作为实现政府、市场和社会三位资源整合的新型养老方式是迎接人口老龄化到来的优势养老选择,在国外和港台地区已经获得迅速发展并建立了长效运行机制。相比而言,当前我国政府购买居家养老服务事业正处于起步阶段,虽然部分地区已进行了有益的实践探索和总结,但服务的购买方、供给方、需求方都还面临着诸多困境：服...     

改革地方公共管理的权利路径:巴西的经验

巴西的“公共管理与公民权”项目于1996年建立,其目的是发现和宣传由巴西次国家级政府在服务供给上的创新行为。这些创新时巴西的公民权建设产生了直接的影响。本文根据巴西的经验初步分析了从“权利”的路向改革公共管理,扩大其他机构和公民社会参与的可能性。     

村级公共服务需求制度创新——以成都为例

本文以成都村级公共服务改革实践为例,首先初步分析了成都市村级公共服务供给现状,然后以农村居民对村级公共服务的实际需求为研究视角,重点分析了成都市在推进村级公共服务需求制度创新方面所取得的成效。最后在总结成都村级公共服务改革实践经验的基础上,进一步提出了完善我国村级公共服务需求制度的对策与建议。     

Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight

Abstract

This study revisits the actions of the French audit regulator (H3C) and the French profession over the 2003–2013 period in response to the regulatory transformations that occurred both in the national and transnational space. Our analysis highlights how these actors have navigated through the spatial and institutional contradictions that characterize public audit oversight in order to manage variable and opposing interests from one space to another. In particular, we show how conflicting national and transnational conceptions of professionalism and commercialism have developed to support different regulatory agendas. Our analysis of the spatial dynamics of public audit oversight allows us to propose a much less confrontational representation of the relationships between public audit regulators and the audit profession. We maintain that more attention should be paid to the spatial variants of commercialism and professionalism to better understand the development of audit regulation.     

Assessment of OECD Better Life Index by incorporating public opinion

Well-being has a multidimensional nature as it depends on multifaceted factors such as material conditions and quality of life. The Organization for Economic Co-operation and Development (OECD) has developed the Better Life Index (BLI) as part of the OECD Better Life initiative to facilitate the better understanding of what drives well-being of people. The BLI is a three-level hierarchical composite indicator that covers several socio-economic aspects. In this paper, considering the entire hierarchical structure of the index, we introduce a bottom-up procedure for the aggregation of the components at each level. We formulate the assessment of BLI as a multiple objective programming (MOP) problem that facilitates the implementation of different concepts to derive different aggregation schemes. We incorporate the data from previous years into the normalization process of the indicators, to take into account the discrepancy on their observed values and smooth their deviations across the years. Also, we consider the public opinion about well-being that is captured from the worldwide responses in the web platform of OECD BLI. We incorporate the public opinion into the assessment models in the form of weight restrictions. In this way, we reduce the effect of compensation that might be imposed by the adopted modelling approach. We apply our methodology to the data of 38 countries (35 OECD and 3 non-OECD economies) for the year 2017. Our findings illustrate that the public opinion in the form of weight restrictions can effectively drive the optimization process and depict the collective preferences to the BLI scores.     

Public and private healthcare services: What drives the choice?

This paper has explored patients' propensity to consume private healthcare services. We based our analysis on the typical tangible and intangible (for instance, responsiveness, reliability, assurance and staff empathy) domains of the SERVQUAL and SERVPERF methods. These variables may influence patients' decision-making when they choose between the public and private sectors. We combined factor analysis (to obtain a set of latent factors related to perceived quality) and a partial proportional ordered logit model to estimate the probability that a patient would access private healthcare services. To test the main hypotheses, we used data from a stratified sample in Sardinia, a peripheral region of Italy. Findings revealed that private and public healthcare are substitutes, especially for primary/specialised services. Patients who used public healthcare frequently and had a low income were unlikely to change to private healthcare or to recommend private services. ‘Responsiveness’ and perceptions on ‘tangibles’ were key in determining the probability that a patient would choose and recommend private services. This paper offers a multifaceted framework that can be used in future research to generalise these findings, especially in insular regions that are constrained by mobility.