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The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts
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作者 Dan Wu 《Proceedings of Business and Economic Studies》 2024年第4期202-206,共5页
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting... This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors. 展开更多
关键词 Corporate governance Debt contracts Debt default Fair value accounting
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The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation
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作者 Mohammad Abu Zraiq Rosnia Masruki 《Journal of Modern Accounting and Auditing》 2024年第3期73-88,共16页
IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,... IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study. 展开更多
关键词 IPSAS commitment to change transformational leadership government accountant Ministry of Finance Jordan
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From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting
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作者 Knut Henkel Jenny Lay-Kumar Christian Hiß 《Journal of Modern Accounting and Auditing》 2024年第2期49-71,共23页
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ... Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting. 展开更多
关键词 CO_(2)accounting CO_(2)emissions CSRD ESG(Environmental Social governance) ESG bookkeeping ESG provision ESG asset ESRS integrated financial reporting internalisation of external effects connectivity monetisation of ESG issues sustainability sustainability indicators negative emissions sequestration performance Sustainable Performance accounting(SPA)
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The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana 被引量:1
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作者 Joseph Kwasi Agyemang Barjoyai Bin Bardai 《Journal of Modern Accounting and Auditing》 2022年第2期60-89,共30页
The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study wa... The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study was forty(40)listed entities from 2007-2019 with 520 firm-year observations.The study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration.In addition,the study employed cross-section dependence test,Levin-Lin-Chu,ImPesaran,Pesaran,Kao,and Larsson cointegration test,fully modified ordinary least square(FMOLS),and dynamic ordinary least square(DOLS).The results of unit root test showed that all the variables are integrated at first difference.Moreover,the results of cointegration test revealed that accounting information variables were cointegrated in the long run.The result of FMOLS and DOLS further revealed that all the accounting information variables with the exception of OCFPS and NTA have a direct insignificant relationship with the stock market return.The study revealed that corporate governance which was proxied by board size also strengthens the relationship between TAT and stock market return and NTA and stock market return at 5%significant level under FMOLS and DOLS respectively. 展开更多
关键词 accounting information corporate governance stock market return board size
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The Role of Accounting Dimensions of Corporate Governance in Improving the Tax Return in Egypt
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作者 Mohamed Elshawarby 《Journal of Modern Accounting and Auditing》 2020年第10期446-459,共14页
This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a qu... This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a questionnaire distributed to a selected sample of auditors,academics from the Department of Accounting and Finance Managers.Two research hypotheses were tested.Results show a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns,as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues. 展开更多
关键词 corporate governance tax return accounting dimensions tax revenues
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Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting
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作者 Xinlong Su 《Journal of Modern Accounting and Auditing》 2006年第4期37-48,共12页
Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying... Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees. 展开更多
关键词 corporate governance strategic management accounting human culture of management accounting
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Research on Corporate Governance-based Problem of Financial Accounting Information
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作者 Xiumei ZHU 《International Journal of Technology Management》 2015年第3期50-52,共3页
This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information ... This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach. 展开更多
关键词 Financial accounting information Authority restraint Managerial incentive contract External corporate governance
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Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68 被引量:1
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作者 Michael J.Gallagher Emily F.Gallagher 《Journal of Business Administration Research》 2019年第1期45-53,共9页
This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial stat... This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial statements were picked on a random basis from the Electronic Municipal Market Access[1]database.EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities.The paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,2014.The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent.Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district.Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate increase.All of these effects are illustrated in this paper.This is at a time where many people are questioning the performance of many of the school districts. 展开更多
关键词 Pensions governmental accounting government accounting Standards Board Concept Statement#68
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Rational Analysis of Management Accounting Implementation in China's Government Units
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作者 Xu Jiayu Lu Yonghua 《Journal of Modern Accounting and Auditing》 2017年第3期93-98,共6页
The implementation of management accounting in China's government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has ma... The implementation of management accounting in China's government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China's government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on. 展开更多
关键词 government units management accounting Chinese characteristics
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Management Accounting Problems and Perspectives in the Local Government of Estonia: An Analysis From the Viewpoint of Parsons' Paradigm
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作者 Tarmo Kadak Lea Roostalu 《Journal of Modern Accounting and Auditing》 2013年第1期20-36,共17页
This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on th... This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors' conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons' adaptation, goal attainment, integration, and latency (AGIL) paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm. 展开更多
关键词 adaptation goal attainment integration and latency (AGIL) paradigm BUDGETING cost accounting Estonia local government performance measurement sustainability reporting values
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Research on the Reform Model of China's Government Accounting Based on Performance Management
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作者 Juying HUANG 《International Journal of Technology Management》 2014年第9期57-59,共3页
Mueller said: "The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems." It's no exception with government accounting. Since... Mueller said: "The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems." It's no exception with government accounting. Since 1998, China's current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users' attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation. 展开更多
关键词 government accounting performance management reform model
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Quality of Accounting Information and Internal Audit Characteristics in Nigeria 被引量:4
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作者 Oyebisi Ogundana Stephen Ojeka +1 位作者 Michael Ojua Chukwu Nwaze 《Journal of Modern Accounting and Auditing》 2017年第8期333-344,共12页
The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereb... The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in the structure of corporate governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the survey research design. The research instrument employed was questionnaire which was administered to internal auditors of the "Big Four". Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS). The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement. 展开更多
关键词 accounting quality accouming report corporate governance FRAUD internal auditing
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Palmer&Harvey:A Case of Governance and Audit Failure 被引量:1
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作者 Nigel Garrow Ifedapo Francis Awolowo 《Journal of Modern Accounting and Auditing》 2018年第7期390-398,共9页
Palmer&Harvey(P&H)is a recent example of a UK corporate failure which raises questions about current corporate governance practice,the quality and integrity of audit reporting,and the“sugar coating”of Annual... Palmer&Harvey(P&H)is a recent example of a UK corporate failure which raises questions about current corporate governance practice,the quality and integrity of audit reporting,and the“sugar coating”of Annual Reports.P&H is but one example of UK firms currently struggling to survive,or failing.The paper presents some details about the P&H case,and then considers questions about corporate governance practice,and whether it is designed to truly safeguard the interests of stakeholders;it raises questions about conventional audit reporting,and whether it is too limited in its analysis and reporting.The paper recommends a strengthening of corporate governance guidelines and practice within the terms of the current Financial Reporting Council(FRC)review,and a wider adoption of forensic accounting practice and reporting,in part taking account of the impact of behavioural factors in management practice.A wider study is proposed to take this analysis and discussion further. 展开更多
关键词 CORPORATE governance AUDIT FAILURE CORPORATE FAILURE AGENCY theory forensic accounting
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On the informationization of accounting information in China: The perspective of accounting information systems and its regulatory framework in the USA 被引量:1
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作者 Dennis B. K. Hwang CHEN Yan Gary S. Robson 《Journal of Modern Accounting and Auditing》 2008年第8期17-29,共13页
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys... The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones. 展开更多
关键词 accounting informationization accounting information system corporate governance and information disclosure regulatory framework social morality and professional ethics
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China Finance and Accounting Monthly
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《财会月刊(中)》 北大核心 2016年第8期130-,共1页
ISSN 2415-6523 Finance and Accounting Monthly is going to issue a journal in English,China Financial and Accounting Monthly,inorder topromoteinternational communication and strengthen academic influence of the Chinese... ISSN 2415-6523 Finance and Accounting Monthly is going to issue a journal in English,China Financial and Accounting Monthly,inorder topromoteinternational communication and strengthen academic influence of the Chinese papers.The journal covers the theoretical and empirical researches of accounting,finance,auditing and corporate governance.It investigates the issues about corporate governance,capital market and the related system reform in China from 展开更多
关键词 governance accounting FINANCE CORPORATE STRENGTHEN empirical
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Accounting regulation and IPSAS implementation: Efforts of transition countries toward IPSAS compliance
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作者 Gorana Roje Davor Vagidek Vesna Vagidek 《Journal of Modern Accounting and Auditing》 2010年第12期1-16,共16页
The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did ... The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined. 展开更多
关键词 government accounting financial reporting BUDGETING IPSASs transition countries
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Selected Cases of Trends and Tendencies in Governance Practices of South African Non-Profit Organisations A Work in Progress
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作者 Rozenda Hendrickse 《Management Studies》 2014年第4期216-230,共15页
Accountability, transparency, value addition, legitimacy and overall credibility of non-profit organisations (NPOs), and good corporate governance have emerged not only as a tool to enhance professionalism but, more... Accountability, transparency, value addition, legitimacy and overall credibility of non-profit organisations (NPOs), and good corporate governance have emerged not only as a tool to enhance professionalism but, more crucially, to ensure that NPO interventions are effective, sustainable, efficient and positively perceived by all parties. The credibility of an NPO can be improved by adherence to the principles and practices of good corporate governance. A number of South African NPOs are unable to meet the minimum requirements of accountability and good governance practices. The study evaluated the governance structures of selected NPOs in the Western Cape, South Africa. The study tested how the following governance categories, including: NPO's legal status; NPO's standards of accountability and transparency; NPO's leadership, roles, and responsibilities of the executive management; the NPO's board, and the extent to which principles of good governance are practiced within the organisation, are applied within the selected cases by way of a questionnaire. Recommendations, around how governance practices within these NPOs can be improved, are forwarded. 展开更多
关键词 non-profit organisations (NPOs) governance leadership accountability TRANSPARENCY managementcapacity
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Compensation Committee Quality and the Relationship between CEO Cash Compensation and Accounting Performance—Evidence From Taiwan
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作者 Yenyu(Rebecca)Huang 《Journal of Modern Accounting and Auditing》 2019年第12期566-576,共11页
This paper examines the effect of compensation committee quality on the relationship between Chief Executive Officer(CEO)cash compensation and accounting earnings by using a sample of 1,247 publicly-traded Taiwan firm... This paper examines the effect of compensation committee quality on the relationship between Chief Executive Officer(CEO)cash compensation and accounting earnings by using a sample of 1,247 publicly-traded Taiwan firms from 2009 to 2011.This paper finds that executive cash compensation is more positively associated with accounting earnings when firms have high compensation committee quality.Compensation committee quality is constructed by a multidimensional measure of compensation committee quality choosing from nine potential,individual measures of compensation committee quality.The results show that executive cash compensation is more positively associated with accounting earnings when firms with scholar directors,a higher proportion of senior directors,a higher proportion of directors who are CEOs of other firms sitting on their compensation committee,and a higher proportion of directors,appointed during the tenure of the incumbent CEO sitting on compensation committees.Findings in this paper imply that shareholders and directors should be concerned about the composition of compensation committees as this paper finds that compensation committee quality varies depending on individual director profession and other characteristics of the committee members. 展开更多
关键词 corporate governance compensation committee compensation committee quality CEO compensation accounting performance
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Evaluation of the Effects of Corporate Governance on Financial Reporting Quality
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作者 Saime Once Gülsen Cavus 《Journal of Modern Accounting and Auditing》 2019年第8期385-395,共11页
Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the ... Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the firm level.This study aims to examine whether corporate governance leads to higher quality financial reporting.This research has been performed using companies listed on Borsastanbul(BIST).For this purpose,two samples from the publicly held companies on BIST,which are included in the Corporate Governance Index and which are not included in this index,have been formed.Thus,we examined whether there is any difference between the financial reporting quality of the companies listed in Borsastanbul Corporate Governance Index and the financial reporting quality of the enterprises that are not included in this index.Since the quality of financial reporting is a multi-dimensional concept,it can be evaluated by different measurement methods focusing on different dimensions in the literature.One of these approaches used to measure the quality of financial reporting is the quality of earnings.The evaluation of the financial reporting quality of the enterprises included in the BIST Corporate Governance Index and the enterprises not included in the index were evaluated through different methods to compare two different samples in the context of the earnings quality approach.Panel data analysis was used to evaluate the financial reporting quality of the two samples by means of earnings quality methods.The data related to the models used in the assessment of financial reporting quality were obtained from the Public Disclosure Platform(KAP)and Equity RT database.The research covers 72 enterprises,36 of which are in the Corporate Governance Index and 36 of which are not in the Corporate Governance Index. 展开更多
关键词 financial reporting quality corporate governance accounting quality earnings quality panel data analysis
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公众号赋能街镇治理的运行逻辑与机制建构——以上海市“美丽N镇”公众号为例 被引量:2
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作者 李宗建 杜律衡 《上海行政学院学报》 CSSCI 北大核心 2024年第1期75-86,共12页
公众号赋能街镇治理既是一种治理模式的创新,亦是基层社会治理发展的一种崭新趋势。公众号赋能街镇治理的运行是技术逻辑、结构逻辑与认同逻辑的有机统一。近年来,作为国内较早提出全面推进城市数字化转型的一线城市,上海市持续探索公... 公众号赋能街镇治理既是一种治理模式的创新,亦是基层社会治理发展的一种崭新趋势。公众号赋能街镇治理的运行是技术逻辑、结构逻辑与认同逻辑的有机统一。近年来,作为国内较早提出全面推进城市数字化转型的一线城市,上海市持续探索公众号赋能街镇治理的创新模式,“美丽N镇”公众号正是街镇微信公众号赋能基层治理的典型代表。依照“技术-结构-认同”这样一种三维互动的逻辑框架,“美丽N镇”公众号以信息集散与配赋引导公众的受信模式和行为逻辑,以关系协调与双向互动实现系统性的规范、有序、合作,以组织动员与情感构建打造“治理共同体”。基于此,可以从顶层设计、内容呈现、双向互动、专业建设等维度,分别建构目标和方向精准化、效率和能级高质量、公众与政府良性互动、服务与队伍有效衔接的多维机制,从而助推公众号赋能街镇治理有效实现。 展开更多
关键词 公众号赋能 街镇治理 基层社会治理 创新模式
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