试论我国行政问责制度体系的构建

行政问责制与政治观念、法律体系、行政机制和公民社会等因素交叉重叠、互为因果,它是由多种相关制度和问责形式联合组成的制度体系。应该围绕建设服务政府、责任政府、法治政府和廉洁政府,围绕政府管理机制创新,围绕政府决策、执行、监督的过程,建立与人事管理、绩效管理等制度相配套的行政问责制系统。     

浅析改进博物馆的陈列工作的重要性

我国的博物馆事业在改革开放的二十多年中,取得了飞跃性的发展,在客观上已经成为精神文明建设的主要内容和进行爱国主义教育的重要阵地,陈列工作作为博物馆的主要工作之一,影响着博物馆整个工作的成效。但是综观我国的博物馆陈列工作,却不尽如人意。本文借鉴国外博物馆的工作实践,探讨了如何做好博物馆的陈列工作。     

Management practices in Australasian ethical investment products: a role for regulation?

This paper adds to the literatures on socially responsible investment (SRI), investment management, regulation of financial services and social accounting by providing a comprehensive survey of investment methods used in SRI products and regulated social reporting in financial services. Australian and New Zealand regulations require issuers of self‐declarative SRI products to provide details on methods used in portfolio construction. Regulators' objectives to standardize the reporting of portfolio construction and thus improve its comparability were identified by examination of parliamentary debates and other public reports. Portfolio construction styles of 86 SRI products managed by 63 financial institutions in Australia and New Zealand were chosen for analysis. Statistical analysis was conducted to identify associations between styles, construction methods and assessment techniques over a four‐year period: 2004–2007. These aspects were further examined in 18 case studies. Over the period, diversity and intensity of construction methods had increased both within and between investment managers. The non‐standard nature of management consultation used in SRI products, marketing needs to distinguish rather than standardize investment methods and the types of information thought relevant to clients did not reconcile easily with the types of information required by regulation. The more recent products in the sample tended to reference market indexes in portfolio construction, separate social considerations from financial considerations and delegate qualitative assessments of invested companies. Consumer policy implications arise from questions bearing on the integrity of information attached to investment products and the effective monitoring of delegated investment processes. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.     

中外政府会计模式的比较及启示

政府实现其职能必须有充足的经济资源作保证,因此需要有相应的会计体系对政府履行其职能过程中所花费的成本与所取得的成效加以确认、计量、记录和报告.新公共管理活动的开展和政府公共受托责任的扩大对政府会计工作提出了更高的要求,西方多数国家都在进行政府会计改革,并已卓显成效.中国目前的预算会计并非政府会计,已不适应时代需要,必须重新构建一个富有中国特色的绩效政府会计体系.     

“负责任旅游”及其相关概念辨析

对负责任旅游的研究与实践因其在旅游目的地竞争中的作用而日益发展着。旅游界对“负责任旅游”的概念存在多角度的解释。对负责任旅游及其相关概念的看法模糊不清．从负责任旅游的特征出发,剖析其内涵,对负责任旅游及其相关概念的差异进行对比分析。在负责任旅游与其他相关概念的区别与联系中认识它们的共同性与特殊性,分析它们之间的交互关系,为更好地应用负责任旅游理论推进旅游目的地可持续发展目标的实现提供依据．     

Understanding the motivation of museums,galleries and cultural exhibition visits – evidence from Taiwan internet use types

Are museums, galleries and cultural institutions (MGC) educational institutions or accommodations of leisure market? The aim of the present study is to understand why people visit MGCs through analysing a potential link between internet use types and MGC visits. Internet use is categorized into three types: independent activities, recreational activities and social activities. The empirical results indicate that internet use for recreational activities is negatively related to MGC visits, while internet use for independent activities is positively related to MGC visits. The findings suggest that MGCs are expected to provide visitors with educational experience rather than with social or recreational experience.