我国公共服务市场化之困境及改革思路

尽管公共服务市场化理念已被我国政府认可并有许多探索和实践,但是由于在公共服务市场化观念上存在混淆或混乱,对我国实行公共服务市场化的国情把握不准,在实践中遇到了如损害社会公正,腐败,撇脂、管理,技术等问题.为此,政府要积极推进政治、行政、经济体制改革,培育和开发市场,为公共服务市场化的实施创造良好的制度、法治、社会、文化环境和条件.     

Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst

This paper examines whether the use of non-financial information by sell-side financial analysts influences the accuracy of analysts’ forecasts. The research findings, based on a survey of Belgian financial analysts, suggest that financial analysts who use more forward-looking information and more internal-structure information offer more accurate forecasts. Furthermore, the listed Belgian firms examined in this study have improved their non-financial information reporting over time. However, neither the frequency nor the quantity of non-financial information mentioned by financial analysts in their reports appears to have increased over time.     

Effective experimental controls for research in international accounting: Further thoughts

This paper responds to recent research by Ruland et al. [Ruland, W., Shon, J., Zhou, P., 2007. Effective controls for research in international accounting. Journal of Accounting and Public Policy, 26(1), 96–116.] that addresses the effectiveness of experimental controls for research in international accounting, with focus on Ndubizu and Sanchez [Ndubizu, G.A., Sanchez, M.H., 2006. The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru. Journal of Accounting and Public Policy 25 (2)]. We attempt to remove some misconceptions about effective experimental controls that have surfaced in the debate. We argue that theory and refined proxies alleviate many of the control issues that have surfaced in the literature.     

政府公共服务提供机制的国际比较与借鉴

世界各国在不同的文化传统、不同的政府治理理念以及在经历了不同的社会经济发展阶段的背景下,逐渐形成了各具特色的政府公共服务模式。本文通过对国际上政府公共服务的几种典型模式的分析和比较,总结了国际上政府公共服务提供机制方面的特点和经验,并就我国在政府公共服务提供机制的建设方面提出政策性建议。     

以市场检验推动公共服务型政府建设

20世纪80年代以来,在"新公共管理"运动的推动下,以英国、新西兰、澳大利亚为代表的一些国家普遍实行了"公共服务市场化"改革。这一改革浪潮席卷世界,并逐步发展成为大多数国家转变政府职能的一种主流模式。实践证明,与传统的政府"自给自足"和"垄断供应"模式相比,以市场检验为标志的公共服务改革大大降低了公共服务供给成本,提高了公共服务效率,改善了公共部门运行绩效,并为充分运用市场力量推动政府改革提供了新的机遇和动力。     

信息税及其对证券市场会计信息披露问题的治理

随着我国证券市场的发展,证券市场的法定信息披露、信息披露监管、会计准则建设等信息的公共服务越来越重要,而证券市场现行较为单一的证券交易税收制度作为公共服务开支的来源很难保证这些公共服务的有效提供。开征信息税所产生的收入、支出和调节等作用会产生一定的政策效应,如提高证券市场信息披露利益相关者对虚假信息披露问题进行治理参与的积极性,提高信息披露监管、信息披露规则建设和合法信息权利保障工作的财力支持,从而有利于证券市场信息披露质量、信息监管质量的提高,有利于证券市场有效性的提高和信息披露利益相关者合法权益的维护。     

商业银行保卫信息系统的设计和开发

本文介绍了商业银行省级保卫信息系统的分析和设计,描述了系统需求、保卫信息数据特点、分布数据库设计、系统结构及程序设计要点等。     

A COOL Effect: The Direct and Indirect Impact of Country-of-Origin Disclosures on Purchase Intentions for Retail Food Products

Retailers recently became required to provide specific country-of-origin information for muscle cuts of beef, chicken, pork, lamb, and goat. Drawing from the consumer inference and activation theory literatures, hypotheses are offered regarding how consumers use country-of-origin labeling (COOL) to draw inferences related to specific product attributes and how these inferences, in turn, lead to differences in mediation effects for purchase intentions. Results from a pilot study and two experiments reveal that consumers are more likely to purchase meat when it is identified as a U.S. product. Furthermore, the relative strength of the mediating effects of perceived food safety, taste, and freshness differs as expected. The authors show how the direct and indirect effects of the country-of-origin disclosure are attenuated by the presentation of objective information about the meat processing systems of competing countries. Given the recently mandated COOL disclosures, results have important implications for food retailers, members of the supply chain, and consumers.     

The Effects of Prior Impressions of a Firm's Ethics on the Success of a Cause-Related Marketing Campaign: Do the Good Look Better While the Bad Look Worse?

ABSTRACT

The exploratory study that is the subject of this paper examines the importance of ten church service and program variables in the decision by members of different age cohorts to join a church. Variables that were investigated included aspects of the worship service; adult, children and senior education programs; and recreational activities. Two additional variables, denominational loyalty and the desire to be part of a spiritual community, were also investigated. Chi-square tests were used to evaluate the significance of each program as well as elements of the worship service. In addition, sources of information that members used prior to the first visit were examined. The most important resource was word-of-mouth. There were 460 respondents who were members of Southern Baptist and Unitarian Universalist churches located throughout the South and Southwest.     

Assessing the e-Service Quality of Sellers in an Industrial e-Marketplace

Existing studies of electronic service quality (e-SQ) mainly deal with online shopping mall operators in business-to-consumer (B2C) markets, whereas research into the e-SQ of sellers in industrial electronic marketplaces (e-marketplaces), characterized by multiple sellers and multiple customers, is lacking. Therefore, this study intends to determine if existing theories developed and tested in the B2C online shopping mall context are directly applicable to measure e-SQ of industrial e-marketplace sellers. By qualitatively analyzing customer feedback obtained in an e-marketplace, this study offers an in-depth exploration of e-SQ dimensions, discovers a tentative causal model of the e-SQ specific to industrial e-marketplace sellers, and compares the tentative model grounded in the qualitative data with existing research tested with quantitative data. This study shows that existing e-SQ scales may not apply, without revision, to measures of the e-SQ of industrial e-marketplace sellers.