论我国公共财政监督制度的完善

我国公共财政监督制度目前存在的问题包括:公共财政监督的法制建设滞后,财政法律规范之间相互冲突,预算法可操作性不强以及公共财政绩效监督制度缺失。本文在分析上述问题的基础上,提出了修改预算法、制定公共财政监督法和公共财政绩效监督条例等完善公共财政监督制度的具体建议。     

人民银行县支行有组织的“小而有为”:枣庄案例

作为中央银行的基层派出机构,人民银行县支行虽然承担着传导货币政策、维护金融稳定和为县域经济提供金融服务等一系列重要职责,但却在职能转换时期普遍面临履职困境。中国人民银行枣庄市中心支行的实践表明,在现有条件下,人民银行县支行完全可以"小而有为";但前提是,需要为之寻找到职责、尽职作为和实现途径的兼容点,制定差别化的管理策略。     

THE SUBSTANCE OF ACCOUNTING FOR PUBLIC‐PRIVATE PARTNERSHIPS

This article evaluates Public‐Private Partnerships (PPP) accounting practice and the related financial accounting and reporting requirements. Governments across the world are seeking to access private finance to improve public infrastructure. Accounting for PPPs has encountered many difficulties, one of which is the practice by which PPPs are not accounted for as fixed assets on the balance sheet of either the public sector client or the private sector operator. Accounting for PPPs has grown in importance at a time of transition from national Generally Accepted Accounting Practice (GAAP) to International Financial Reporting Standards (IFRS). Under UK GAAP, both client and operator accounting adopt the reasoning – familiar from leasing standards – of the allocation of risks and rewards between the parties to determine the party which should recognize the fixed asset on its balance sheet. The gap in IFRS with regard to operator accounting has been filled by the interpretation IFRIC 12 on service concession agreements: this moves the reasoning from risks and rewards to control, familiar from consolidation standards. The UK Treasury and the International Public Sector Accounting Standards Board (IPSASB) have required/proposed the adoption of the mirror‐image treatment of IFRIC 12. In most, but not all, cases, control will be assessed to rest with the client, which will recognize property, plant and equipment, and not with the operator, which will recognize either a financial asset or an intangible asset on the basis of an assessment of which party bears the majority of risks and rewards. Under both UK GAAP and IFRS, accounting policy choices are strongly influenced by, for the client, governmental control frameworks, and for the operator, by the implications for the profile of distributable profits and for taxation. An important public policy issue is that the national accounts, which for European Union member states must comply with European System of Accounts 1995, will remain on a risks and rewards basis. It is these numbers that will be used in assessments of macro‐fiscal policy and fiscal risks, notwithstanding that the Eurostat version of risks and rewards is even more open to manipulation than were the national financial reporting standards.     

对公立医院绩效奖金分配的探讨

论文分析了医院绩效工资分配的依据,并对医院绩效考核中员工类型的划分,几种绩效考核管理方式进行了比较,最后对绩效奖金分配的改革提出建议,以其对公立医院绩效奖金分配起到帮助作用。     

公共管理类专业人才培养模式存在的问题及改革路径分析——新情境下学生就业前景分析视角

公共管理类专业的人才培养模式及与之相关的学生就业问题,直接影响着该学科及专业的持续生存和进一步发展。本文认为我校现行公共管理类专业人才培养模式存在的主要问题是教育提供者的人才培养预期、学生的从业发展意愿和社会需求主体吸纳毕业生的条件要求三者之间不相调适,并从中国现实情境下学生就业前景分析视角提出了解决此类问题的我校公共管理类专业人才培养模式改革的基本思路和路径。     

公共预算理论与财政收入预测

公共预算在整个公共部门管理中扮演着越来越重要的角色。然而我国改革开放30年来,在经济高速增长的同时,公共预算管理的发展却非常缓慢。因此,我们在分析和评论财政预算领域的基本理论的基础上,对预测财政收入的模型和方法加以介绍,以期为我国的预算改革提供建议。     

公共福利支出视角下的农村社会保障体系建设

对于我国现行的农村社会保障体系,本文基于财政福利支出的视角提出了相关问题,主要包括：支出导向单一化、支出监督管理存在多方面的问题。随后,本文介绍了福利支出项目在社会保障体系中的分配功能及其政策效应。最后,根据农村公共福利支出多样化的发展要求,基于提高农民素质、发挥农民劳动力优势的目标,本文提出了完善我国农村社会保障体系的相关政策建议。     

中国农村社会养老保险制度变迁与政策评价

“十二五”规划纲要中明确提出要健全覆盖城乡居民的社会保障体系,着实实现新型农村社会养老保险制度全覆盖也随即提上了发展El程。本文通过对我国农村社会养老保险制度的发展脉络进行解读,从制度变迁的视角对这一政策进行评价,分析政策遭遇困境的原因,重点分析新型农村社会养老保险制度存在的缺陷。     

论电力监管绩效在良性关系层面的实现

电力监管是电力市场化改革中的一项重要的制度安排。从电力监管实施的实践来看,监管者与被监管者之间的认同感、互动性的存在与否直接影响着监管绩效。需要深入研究围绕监管行为双方的科学定位、关系构建及合适的自身行为取向。在现阶段,有效的监管绩效的取得需要共识下的合作加以实现。     

我国纺织服装业上市公司资本结构优化浅析

通过对我国纺织服装上市公司的资本结构不良现状分析,认为原因主要有股权结构不合理、盈利能力弱、流动资产管理能力弱等,进而认为可以从优化股权结构、完善公司治理结构、加强现金流管理等方面优化我国纺织服装上市公司的资本结构。