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公共项目支出比率标准建构与应用:关键命题、实践路径与优先事项 被引量:1
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作者 王雍君 刘幸幸 《财政研究》 CSSCI 北大核心 2023年第11期15-32,共18页
为深化预算管理一体化和强化公共项目预算与管理的微观基础,尽快推动经济分类比率标准体系建设并与定额标准协同应用至关紧要。以定额标准解决基本的财务控制难题,以比率标准解决支出组合和预算整合难题,进而实现控制目标与绩效目标的... 为深化预算管理一体化和强化公共项目预算与管理的微观基础,尽快推动经济分类比率标准体系建设并与定额标准协同应用至关紧要。以定额标准解决基本的财务控制难题,以比率标准解决支出组合和预算整合难题,进而实现控制目标与绩效目标的兼容。依据客观存在且可合理预见与量化的比例关系,本文界定了五类基本的项目支出比率标准:新增比率、配套比率、运营比率、资本比率和经常比率,分别针对项目支出配置决策的五个基本方面。这些标准的核心应用价值在于促进项目预算与管理的功能整合和要素整合,以此为配置效率和运营效率创设前置条件。应用场景与方式主要涉及改进项目预算准备与制定、项目支出经济构成分析、绩效评价和财务控制。优先事项应是制定和发布一份全国性的《项目支出比率标准体系建设与应用指南》,指导各个政策领域的相关工作,包括规定把比率标准作为分析工具和决策规则应用于两类实践路径—项目预算与项目管理。 展开更多
关键词 项目支出 比率标准 经济分类 支出组合 预算整合
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Analyzing the Relationships Between Factors Affecting Adolescents' Happiness in OECD Countries
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作者 Young-Chool Choi Ji-Hye Lee 《Journal of Modern Accounting and Auditing》 2015年第1期63-75,共13页
The aim of this study is to investigate the causal relationships between key factors relating to education that affect the happiness of adolescents, and to put forward policy suggestions wherewith 20 OECD countries ma... The aim of this study is to investigate the causal relationships between key factors relating to education that affect the happiness of adolescents, and to put forward policy suggestions wherewith 20 OECD countries may raise their levels of adolescent happiness. The HBSC score of adolescents from 20 OECD countries was selected as an indicator for happiness, and a number of independent variables such as per capita GDP and per capita educational expenditure were included in the analysis. A structural equation model was employed for the analysis. The research results show that the variables that directly affected happiness were per capita educational expenditure, educational decentralization level, number of students per teacher, and others. Of these, per capita educational expenditure had the greatest influence. Of the paths to adolescent happiness, those that contained a significant indirect effect were "per capita GDP → per capita educational expenditure → happiness" and "educational decentralization → number of students per teacher → happiness", which were significant at the level ofp 〈 0.05. Compiling the paths toward adolescent happiness focusing on the significance of these direct and indirect effects shows that the "per capita GDP →per capita educational expenditure → happiness" path has the greatest effect. 展开更多
关键词 adolescents HAPPINESS educational factors structural equation model
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