我国现行环境税费的环保效果:基于地方政府视角的分析

财政联邦主义理论告诉我们,地方财政行为可能会影响环境政策的执行,在财政分权的情况下,可能出现地方政府为了促进经济增长和增加税收收入而采取放松环境质量管理的策略行为,导致"竞争到底"现象的出现。基于这一理论假设,从地方政府的角度,建立计量经济模型对我国现行环境税费的环保效果进行实证检验,得出如下结论:我国应积极推行绿色GDP等考核指标;明晰中央政府和地方政府各自的环保责任;中央政府应规范地方政府之间的竞争,等等。     

地方债为公共品融资:条件与效应分析

地方债的发行期与偿还期往往不一致,与资本性地方公共品不一致的建设期和受益期相对应,再加上法律明确赋予的举债权,地方债因此而成为世界各国经常采用的资本性地方公共品的融资方式。利用地方债为地方公共品融资,可以实现降低对政府收入依赖程度的预算效应、过度刺激地方政府利用公债投资的负激励效应以及影响居民迁入与移出的迁移效应。     

Forensic accounting services in English local government and the counter-fraud agenda

ABSTRACT

Fraud is a growing challenge for English local government, yet the resources and support local authorities (LAs) have available to prevent, detect and investigate it are limited. Forensic accounting services (FAS) provided by external specialist private sector firms, particularly those undertaking mandatory external audit, might be one solution. Research reported in this paper suggests, however, that existing English LA users are not all convinced. Nevertheless, better awareness and understanding of what FAS have to offer, perhaps through case studies of successful implementation, would be a valuable contribution to helping local government enhance its counter-fraud capabilities and make informed decisions about how best to meet the increasingly complex fraud challenge.     

嵌入全球价值链的地方产业集群发展--地方建筑陶瓷产业集群研究

以集群为发展模式的地方经济已逐渐纳入全球产业网络,它的竞争力提升,不仅需要挖掘集群的内部联系,更需要在全球价值链中与区域外的经济行为主体积极互动、不断调整自身嵌入全球产业价值链的方式,创造、保持和捕捉价值。文章以建筑陶瓷产业的实例分析为依托,阐述意大利、西班牙建筑陶瓷产业集群如何通过嵌入全球价值链实现集群的升级和发展,并控制全球产业的动态变化;探讨中国本土建筑陶瓷集群与国际建筑陶瓷集群间基于全球价值链的互动,对中国建筑陶瓷地方产业集群产生、发展、升级和区域经济带来的巨大影响;分析目前国内集群在全球价值链中面临的挑战,提出在全球产业视角下促进集群升级的可能途径。     

本土代工企业竞争力构成要素及提升路径

代工模式是常见的跨国合作模式，但理论上以委托制造为主题，立足于代工企业的研究却很少。同一般企业竞争力的表现不同．本土代工企业的竞争力主要体现在其与国际品牌客户建立与发展长期的战略伙伴关系方面。本文运用组织间关系理论，分别从代工企业的代工能力、可替代程度及合作关系的建立与发展能力等方面分析了其竞争力的构成，并提出了本土代工企业可以通过业务的延伸与拓展、自创品牌以及多种业务的动态组合等路径提升其竞争优势。     

我国地方政府债务问题：现状、成因及对策

地方政府债务问题一直是世界各国都比较关心的问题,虽然举债能够为地方政府的资本性支出提供资金来源,但地方政府债务的大规模存在会带来一系列的问题。本文从我国地方政府债务问题的现状出发,通过对引起地方政府债务的原因进行分析,提出相应的对策建议,以期能有效解决我国目前的地方政府债务问题。     

地方政府公信力：影响区域经济发展的重要因素

作为一种区域软实力,地方政府公信力是影响区域经济发展的一个重要因素。良好的政府公信力能够为区域经济发展营造公平的市场竞争秩序、促进区域内社会稳定发展以及塑造良好的区域形象。而目前我国一些地方政府公信力存在下降的趋势,在严重影响社会信用环境及地方投资环境的同时,也妨碍了政府与公众之间良好的互动关系的建构,增加了政府管理成本,制约着地方经济的发展。因此,有必要提高政府公信力,为区域经济发展营造一个良好的诚信环境     

Governmental Financial Reporting of Heritage Assets From a User Needs Perspective

The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.     

The world in 2050 and the New Welfare scenario

The PASHMINA (paradigm shifts modeling and innovative approaches) project grew out of the need to improve our understanding of the paradigm shift in the energy-transport-landuse nexus and, more broadly, in world development. In envisioning the world at 2050, we envisaged future growth in four possible directions: growth without limits, growth within limits, stagnation, and New Welfare. The scenario considered as preferable reflects a transition toward a New Welfare, characterized by a high level of cooperation, heightened concern for the environment and for social welfare, and an increased share of immaterial consumption. This scenario is based on the recognition that the development of new technologies – although relevant – turns out to be insufficient to resolve the issue of resource scarcity alone. Important behavioral changes are also needed. In the New Welfare scenario, GDP as a measure of growth becomes obsolete and needs to be replaced with ways of measuring progress that are more reflective of natural, human, and social capital. The New Welfare scenario also charts a pathway toward a low-carbon future, with an overall reduction in energy consumption, density, and intensity, and a greatly reduced reliance on fossil fuels. A new, smart electric grid facilitates active demand management and decentralized production of power. Natural gas or even small nuclear plants tackle problems associated with the intermittency of renewable energy sources. Among other likely shifts under this scenario is a re-conceptualization of production, from short-lived to longer-lasting goods and from private to open source knowledge products and services; growth in recycling and zero-waste processes; and a shift from profit-driven business to entrepreneurship that seeks to satisfy social needs and build local capital. The world undergoes a transition from unequal growth to prosperity in a multi-polar, globally interdependent world. New global democracy networks and institutions are created, and constitutions extend beyond the protection of human rights to the recognition of “nature rights.” Citizens’ income is tied to the social welfare-oriented duties and participatory governance. This scenario further leaves room to new forms of self-regulation of common resources. Actions necessary for the shift to the New Welfare paradigm include the adoption of new metrics for measuring progress, measures to increase public acceptance of technological and societal change, the creation of new global and local institutions devoted to sustainable management of shared environmental resources, sustainable production and consumption patterns, and a low-carbon energy and transport systems.     

Management accounting,performance measurement and strategy in English local authorities

This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.