Effects of budgetary participation conflict on job performance of Mexican and US managers

This study extends the stream of participative budgeting literature by introducing a new variable, Budgetary Participation Conflict (BPC). BPC occurs when the level of budget participation experienced by a manager differs from a desired level. We propose a model where BPC is the independent variable to further evaluate the effect of budget participation on job performance. Using path analysis, we measure the direct effect of BPC on job performance, and the indirect effects between BPC and performance that run through job satisfaction and job tenure in two countries, Mexico and the US.While the results do not indicate that BPC either directly or indirectly affects the performance of US managers, the results indicate that BPC negatively affects the job performance of Mexican managers indirectly through the effects of BPC on job satisfaction and job tenure. The relationship between tenure and performance is much stronger among the Mexican managers than among their US counterparts, which is the largest single difference between the Mexican and US results.     

论政府机关绩效预算的战略与战术

文章借鉴“6S战略管理体系”探讨政府机关绩效预算的战略模型,从预算编制、批复、执行、决算与评价的具体过程谈论政府机关绩效预算的战术,通过战略与战术的呼应与对接,实现政府机关绩效预算的有序与高效。     

工程造价管理中存在的问题与对策

工程造价管理是工程管理的重要环节,此项工作的好坏体现出工程技术与经济管理者的水平。因此怎样合理控制工程造价,最大限度地把握造价是一名造价管理者非常重要的任务。文中论述了目前工程造价管理中存在的问题,并提出了解决问题的相关对策。     

审计质量微观分析述评

由于审计质量受审计师行为影响,而审计师行为受审计契约的约束,因此,基于会计师事务所内不同层级的审计师行为的微观分析是一个重要的研究领域。本文对审计质量微观分析的审计契约框架和行为审计分析方法的相关研究成果进行了评述,试图为审计质量分析提供一些新且更具现实意义的思路。     

中国的预算改革：引入中期预算框架的策略与要点

随着预算规模的崛起和财政改革的深化,中国有必要引入发达国家业已普遍采用的中期预算框架(MTBF)。这项改革将为解决多年来困扰我国预算管理的两大难题——财政纪律和优先性配置铺平道路。     

STATED PREFERENCES FOR PUBLIC SERVICES: A CLASSIFICATION AND SURVEY OF APPROACHES

The wider range of stated preference approaches to value public goods has not been systematically reviewed in recent years. The objective of this paper is to provide an overview of this literature and to evaluate the strengths and limitations of alternative approaches. Since the public referendum has served as a ‘blueprint’ for survey design, two key dimensions by which many surveys differ from the public referendum are used for a simple classification of approaches. This yields eleven approaches, including different variants of micro-based demand surveys, referendum surveys, budget allocation surveys and contingent valuation surveys. Their evaluation in terms of the preference information they produce and the assumptions they require suggests there is no single preferred approach. Instead, each approach has its characteristic profile of strengths and limitations which follow from how it strikes the balance between the conflicting goals of measuring entire willingness-to-pay distributions and presenting manageable, credible and incentive compatible questions. Ultimately, judgments about the suitability of alternative approaches for specific objectives should rely on empirical evidence. Progress in the field could greatly benefit from a routine implementation of powerful experimental validity tests in applied work.     

On the continuous equilibria of affiliated-value,all-pay auctions with private budget constraints

We consider all-pay auctions in the presence of interdependent, affiliated valuations and private budget constraints. For the sealed-bid, all-pay auction we characterize a symmetric equilibrium in continuous strategies for the case of N bidders. Budget constraints encourage more aggressive bidding among participants with large endowments and intermediate valuations. We extend our results to the war of attrition where we show that budget constraints lead to a uniform amplification of equilibrium bids among bidders with sufficient endowments. An example shows that with both interdependent valuations and private budget constraints, a revenue ranking between the two auction formats is generally not possible. Equilibria with discontinuous bidding strategies are discussed.     

A modern history of fiscal prudence and profligacy

Drawing on a newly collected historical dataset of fiscal stocks and flows, we analyze the determinants of variation, both across countries and over time, in how fiscal policy responds to increases in the government debt-to-GDP ratio. The fiscal data comprise revenues, primary expenditures, interest bill, and government debt for 55 countries for up to two hundred years. The policy response (increase in the primary fiscal balance in response to debt increases) is found to be significantly weaker when sovereign borrowing costs are low, inflation is high, and potential economic growth worsens unexpectedly. These results are robust to political factors.     

财政三项改革下的高校预算管理

本文从财政三项支出改革对高校预算管理的影响出发，探讨了在新形势下如何加强和完善高校的预算管理工作。     

The Measurement and Analysis of Poverty and Inequality: An Application to Spanish Conurbations

Poverty as a multidimensional phenomenon can be approached from different points of view. In this paper we study poverty in large towns in Spain taking into consideration three different definitions: a) relative monetary poverty, or scarcity of resources as compared with population averages, b) poverty measured through physical indicators, i.e. deprivation of certain goods, and c) subjective poverty. This last one appears to be related to inequality, which is also considered and analyzed. The source of statistical information used is the Spanish Household Budget Survey of 1990–91. Possibilities and drawbacks of this survey in the analysis of poverty and inequality are also reviewed.