The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of ...The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of breakthroughs and innovations in the budget managemenL to lead direction for further deepen fiscal reform. However, the modification of the budget law can only adopt the principle of limited modification, there are still many problems. This paper discusses the innovation and deficiency of the new budget law under the background of budget law modification, and makes suggestions to further improve the budget law.展开更多
How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this pro...How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this problem based on the extant results of controllability principle and budgeting in management control system of organization. In this paper, three main results are as follows： （1） To disclose that the controllability of an organization is one characteristic of the budgeting systems and the controllability is not impartial and not single personal action. （2） To discuss tentatively an improved budgeting system to improve the several weaknesses of traditional budgeting control that Otley （1999） summarized from the academic and practitioner literatures in order to improve the controllability of strategy management with budget flexibility. （3） To build the new model of flexible budget with three new features： it makes strategy objectives easily achievable and controllable; it makes controllers have a more strategic role; it can balance these multiple goals when they cannot be achieved simultaneously and external conditions are more demanding.展开更多
This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance ...This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance for the effective and rational improvement of the utilization ratio of the special funds, the specification of the management the university capitals and the ceaseless development of the education reform. It also has very important academic value and theoretical practical significance for the improvement of the financial management levels, the introduction of the evaluation results of the special funds into the budget appropriation mechanism, the refinement of the budget planning of the special funds, the improvement of the scientificalness and accuracy of the budget planning oft he special fimds, and the further strengthening of the management of the expenditure and balance of the special funds of universities, and the formulation of the scientific and effective performance evaluation methods, and the formation of the theoretical platform of the performance management evaluation.展开更多
The emergence of any new infectious disease poses much stress on the government to control the spread of such disease. The easy, fast and less expensive way to slow down the spread of disease is to make the population...The emergence of any new infectious disease poses much stress on the government to control the spread of such disease. The easy, fast and less expensive way to slow down the spread of disease is to make the population be aware of its spread and possible control mechanisms. For this purpose, government allocates some funds to make public aware through mass media, print media, pamphlets, etc. Keeping this in view, in this paper, a nonlinear mathematical model is proposed and analyzed to assess the effect of time delay in providing funds by the government to warn people. It is assumed that suscep- tible individuals contract infection through the direct contact with infected individuals; however the rate of contracting infection is a decreasing function of funds availability. The proposed model is analyzed using stability theory of delay differential equations and numerical simulations. The model analysis shows that the increase in funds to warn people reduces the number of infected individuals but delay in providing the funds desta- bilizes the interior equilibrium and may cause stability switches.展开更多
文摘The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of breakthroughs and innovations in the budget managemenL to lead direction for further deepen fiscal reform. However, the modification of the budget law can only adopt the principle of limited modification, there are still many problems. This paper discusses the innovation and deficiency of the new budget law under the background of budget law modification, and makes suggestions to further improve the budget law.
文摘How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this problem based on the extant results of controllability principle and budgeting in management control system of organization. In this paper, three main results are as follows： （1） To disclose that the controllability of an organization is one characteristic of the budgeting systems and the controllability is not impartial and not single personal action. （2） To discuss tentatively an improved budgeting system to improve the several weaknesses of traditional budgeting control that Otley （1999） summarized from the academic and practitioner literatures in order to improve the controllability of strategy management with budget flexibility. （3） To build the new model of flexible budget with three new features： it makes strategy objectives easily achievable and controllable; it makes controllers have a more strategic role; it can balance these multiple goals when they cannot be achieved simultaneously and external conditions are more demanding.
文摘This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance for the effective and rational improvement of the utilization ratio of the special funds, the specification of the management the university capitals and the ceaseless development of the education reform. It also has very important academic value and theoretical practical significance for the improvement of the financial management levels, the introduction of the evaluation results of the special funds into the budget appropriation mechanism, the refinement of the budget planning of the special funds, the improvement of the scientificalness and accuracy of the budget planning oft he special fimds, and the further strengthening of the management of the expenditure and balance of the special funds of universities, and the formulation of the scientific and effective performance evaluation methods, and the formation of the theoretical platform of the performance management evaluation.
文摘The emergence of any new infectious disease poses much stress on the government to control the spread of such disease. The easy, fast and less expensive way to slow down the spread of disease is to make the population be aware of its spread and possible control mechanisms. For this purpose, government allocates some funds to make public aware through mass media, print media, pamphlets, etc. Keeping this in view, in this paper, a nonlinear mathematical model is proposed and analyzed to assess the effect of time delay in providing funds by the government to warn people. It is assumed that suscep- tible individuals contract infection through the direct contact with infected individuals; however the rate of contracting infection is a decreasing function of funds availability. The proposed model is analyzed using stability theory of delay differential equations and numerical simulations. The model analysis shows that the increase in funds to warn people reduces the number of infected individuals but delay in providing the funds desta- bilizes the interior equilibrium and may cause stability switches.
