On the basis of introducing and defining the concept of rural land circulation,this paper discussed the inevitability of rural land circulation in China and analyzed the main problems in the rural land circulation. Fi...On the basis of introducing and defining the concept of rural land circulation,this paper discussed the inevitability of rural land circulation in China and analyzed the main problems in the rural land circulation. Finally,it came up with some pertinent recommendations for the government in the rural land circulation in China,including formulating the relevant administrative rules and regulations,improving the rural land circulation policy system,improving the rural social security system and relieving the worry of farmers in land circulation,energetically promoting institutional construction,and actively cultivating rural land circulation market.展开更多
Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the...Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government's financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector.展开更多
文摘On the basis of introducing and defining the concept of rural land circulation,this paper discussed the inevitability of rural land circulation in China and analyzed the main problems in the rural land circulation. Finally,it came up with some pertinent recommendations for the government in the rural land circulation in China,including formulating the relevant administrative rules and regulations,improving the rural land circulation policy system,improving the rural social security system and relieving the worry of farmers in land circulation,energetically promoting institutional construction,and actively cultivating rural land circulation market.
文摘Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government's financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector.