The Performance of State–Owned Enterprises Revisited

Many theoretical and empirical studies look at the ownership–performance relationship. So far, the literature in finance and in accounting mainly refers to the property rights, agency and public choice theories. Despite the fact that the results of these studies are more or less conclusive, it is usually considered that the private enterprise performs better than the state–owned enterprise. In this article, we argue that these studies suffer from one major limitation. They do not recognize that the goals of the state–owned enterprise are different from the ones espoused by the private firm. Using a sample of state–owned entreprises and private firms for the period 1976–1996, we present empirical evidence that the state–owned enterprises, when their main goal is to maximize profit, perform as well as the privately owned enterprises. Therefore, the alleged under–performance of the state–owned enterprises may only be the result of pursuing other goals while the poor quality of public managers may be another urban myth.     

公共危机管理的社会资本作用分析——以汶川大地震和SARS的对比为例

在介绍公共危机管理的基础上,将社会资本引入其领域,通过两件公共危机事件:SARS和汶川大地震中社会资本作用的不同,指出在公共危机管理中社会资本的坏的和积极作用;提出在公共危机管理过程中必须合理有效地发挥社会资本的积极作用。     

A qualitative analysis of factors associated with user acceptance and rejection of a new workplace information system in the public sector: a conceptual model

This study examines the factors that lead employees to endorse or resist the introduction of a new information system (IS). Findings suggest that attitudes toward adopting IS are related to psychological characteristics of the potential adopters, including, open‐mindedness, self‐efficacy, interest in the information and communication technology, and time remaining before retirement. Also figuring prominently in influencing attitudes are the end‐users' perceptions and expectations with respect to project management, IS quality, IS usefulness, and its effects on organizational positions, work organization, performance, skills, jobs, and worker health. Finally, user attitudes also relate to features of change management practices, including leadership, training, support, recognition, communication, and participation. An integrative conceptual model of IS user adoption is proposed and suggestions for future research are offered. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

Demographic shift, relative costs and the allocation of local public consumption in Norway

Local government responses to shifting demand and supply conditions are investigated. The desired allocation of local public consumption is determined in a voter group decision model where different age groups compete for services within an exogenous budget constraint. The model is implemented in an AIDS demand system built into a partial adjustment framework. The estimates indicate that the dramatic shift in the age composition of the population from the young to the elderly during the period studied has led to higher educational spending per pupil and less health care services per elderly. Age groups in decline are able to resist reallocations and gain in terms of spending per head.     

宪法关怀与政府公共服务:农村医疗保障的制度创设及立法设想

农民是农业生产的主体,其健康状况直接影响农业和国民经济的发展.但目前我国农民仍被排除在国家基本医疗保障体系之外.政府应担负公共服务职能,秉承宪法精神,建立有层次性的农村新型医疗保障制度,并以立法保证实施.     

中国农村养老保障两种观点的比较——兼论中国农村养老保障的模式选择

关于中国农村养老保障模式有两种观点,有支持家庭养老的,也有支持社会化养老的。通过比较研究,两种观点之间既有共识又有分歧;有分歧是因为逻辑路径不同。农村社会养老保险经过数次改革仍然低效是因为缺少公共资源。尝试给出农村社会养老保险的出路。     

对高等教育营利问题的思考

中国高等教育多年一直坚持公益性,但随着市场经济对高等教育的冲击,高等教育的营利性已成为客观存在.允许高等教育适当营利可以拓宽投资渠道,促进高教投资体制多元化和高等教育大众化,提高普通高校办学效率.因此,建议修改相关法律有关高等教育营利问题的条款,使高等教育营利合法化.     

我国中小企业融资窘境及对策

本文从现代物业管理的机制、特点、发展方向等角度阐述了现代物业管理工作中要实施“公关与社交”手段的必要性 ,并联系实际 ,对在现代物业管理工作中如何强化实施“公关与社交”提出了对策与建议。     

公共部门组织激励存在的问题:西方理论和中国证据

公共部门组织激励是一个非常重要而又困难的问题,近年的研究揭示出公职人员外在激励的有效性天生就不高.原因在于:一是由于激励具有财政约束性,导致政治代理人追求权力最大化,其经济行为效率就低.二是由于委托人目标具有难定性和代理人产出具有难量性,使得可合约性很差,代理人的经济行为缺乏明确的合约条款约束,其道德风险大大增加.上述问题在中国的表现就是地方官员的经济竞争缺乏效率,从中我们也可看出官员内在激励的重要性.     

Intended or Unintended Consequences? Resource Erosion in New Zealand's Government Departments

Internationally, a feature of public sector reforms over the last twenty years is the characterisation of negative effects as unintended consequences, yet the reform programme continues as before (Humphrey et al., 1993 and 1998). This article reports the findings from an investigation of ostensibly unintended consequences of New Zealand's public sector financial management system: resource erosion in government departments which both escapes parliamentary scrutiny and damages departments' capability to perform even core functions (State Services Commission, 1998a; and Controller and Auditor–General, 1999). The findings suggest that these effects might not be unintended. The system's structures and processes, including designed–in resource erosion processes and a surreptitious approach, are highly consistent with those advocated to facilitate privatisation.