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Analysis on the Development Trend of Contemporary Local Governance Mode from the perspective of Economic Policy and Environmental Capacity Optimization
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作者 Qimei Wang 《International Journal of Technology Management》 2016年第9期50-52,共3页
As the basic level of national governance, local governance is deeply influenced by administrative tradition, political system and economic development level of a country. With more than thirty years of reform and ope... As the basic level of national governance, local governance is deeply influenced by administrative tradition, political system and economic development level of a country. With more than thirty years of reform and opening up, the pattern of local governance has become diversified. The diversity of governance model cannot be managed in the same way, however, it cannot affect the government’s ability to play the initiative role of governance. We need to innovate and improve the existing local governance models. 展开更多
关键词 Development Trend Economic Policy Environmental Capacity Optimization Contemporary local governance Mode.
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How Has Rural Tax Reform Affected Farmers and Local Governance in China? 被引量:7
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作者 Ran Tao Ping Qin 《China & World Economy》 SCIE 2007年第3期19-32,共14页
Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued ... Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers" tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy. 展开更多
关键词 farmers' tax burdens local governance rural tax reform tax incidence
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Perspective on Local Governance Reform in China
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作者 Mingxing Liu Binwen Song Ra Tao 《China & World Economy》 SCIE 2006年第2期16-31,共16页
This paper is an attempt to present an analysis of China's decentralization and local governance practices, the dilemmas rooted in the current institution. We argue that the misbehavior of local government officials ... This paper is an attempt to present an analysis of China's decentralization and local governance practices, the dilemmas rooted in the current institution. We argue that the misbehavior of local government officials is endogenous to China's central-local structure and that competition among localities has become distorted and constrained by various policy burdens and development mandates imposed from above. The information asymmetry for the enforcement cost of mandates that exists between central and local governments not only leads to difficulties and distortions in local performance evaluations, but also creates opportunities for local bureaucracy expansion and rent-seeking. Enhancingfiscal transfers, or strengthening political restraint, although necessary, would be far from enough to solve the local governance problems. The ultimate solution entails an in-depth deregulation reform on factor mobility and a furthest eradication of policy mandates for the local government. 展开更多
关键词 political competition DECENTRALIZATION local governance policy mandate
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Europeanization and Multilevel Governance: Trying to Make Sense of International Activities of European Local Governments 被引量:1
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作者 Amau Gutierrez-Camps 《International Relations and Diplomacy》 2014年第2期85-101,共17页
This paper analyzes the links among Europeanization, multilevel governance, and international activities of local governments. To do so, a revision of the literature on these three areas is provided, with a special em... This paper analyzes the links among Europeanization, multilevel governance, and international activities of local governments. To do so, a revision of the literature on these three areas is provided, with a special emphasis on the effects that the Europeanization process (hierarchical and horizontal) and multilevel governance (type I and type II) have had over the internationalization of local governments. Thus, local governments' international activities have evolved and adapted to a complex system of governance. Furthermore, the paper offers a reflection on current trends such as European Union (EU) and national programmes aimed at fostering International initiatives of local governments, and the impact of the economic crisis on these activities. 展开更多
关键词 multilevel governance EUROPEANIZATION local governments
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Good Local Government for Better Governance and Sustainable Human Development
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作者 Katarzyna Cichos 《Journal of Earth Science and Engineering》 2014年第4期227-235,共9页
The purpose of this article is to raise the question of how important decentralisation and local governments are for the successful transition and eventually for sustainable human development of a state. The paper foc... The purpose of this article is to raise the question of how important decentralisation and local governments are for the successful transition and eventually for sustainable human development of a state. The paper focuses on the gap between development or transition and decentralisation within academic and international policy discourse. In article, the author tries to answer such questions as how local government can contribute to SHD (sustainable human development). And how should the international community contribute to and support the transition and development process of the developing countries? Article shows that local self-government can be a school of democracy and responsibility for the wealth of the state and citizens. By sharing the Polish decentralisation experience, the author shows how important decentralisation might be for successful transition, democratization and sustainable development. The paper also includes a short introduction to the European Charter, recent African efforts like AMCOD or UCLGA and European Union development assistance policy. The purpose of this is to show how little attention is paid to local governments and decentralisation within international policy and how huge is the gap between Europe's (developed) states and Africa's (developing) states related to their decentralisation policy, law and practice. 展开更多
关键词 governance DEVELOPMENT local government decentralisation.
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“Scrambling”: Logic of horizontal competition between local governments based on three cases of interprovincial disaster counterpart support
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作者 Xiaoqin Xie Shihui Ren Xiaoqing Wang 《Chinese Journal of Population,Resources and Environment》 2022年第3期251-260,共10页
Interprovincial counterpart support is a cooperative system used by local governments to achieve horizontal flow of resources based on cross-regional cooperation.Existing research has mainly focused on governance ef‐... Interprovincial counterpart support is a cooperative system used by local governments to achieve horizontal flow of resources based on cross-regional cooperation.Existing research has mainly focused on governance ef‐ficiency,institutional advantages,and ranking incentives while ignoring the scrambling behavior and opera‐tional mechanisms of local governments formed by ranking incentives and territorial responsibilities.This study selected the Wenchuan earthquake,Yushu earthquake,and COVID-19 as three typical cases.We con‐structed a theoretical framework for competition among provincial local governments and found that competi‐tion in interprovincial disaster counterpart support followed a dual behavioral logic of“striving to be first”and“fear of being last”.Specifically,local governments will choose striving to be first under the logic of time coercion,content games,and territorial responsibility;they will choose fear of being last under the logic of re‐sponsibility avoidance and moral pressure.This type of scrambling-based horizontal competition reflects the logic of local government competition tournaments.This study further revealed the specific processes,mecha‐nisms,and results of horizontal local government competition,which can provide inspiration for cross regional and provincial cooperation. 展开更多
关键词 local governance Government competition Counterpart support SCRAMBLING
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Local Government Debt Management Solutions 被引量:1
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作者 刘煜辉 《China Economist》 2014年第5期90-97,共8页
Two rounds of leveraging-up have led to a high debt ratio in the Chinese economy, triggered liquidity mismatch and increased systemic financial risks. The key causes of local government liabilities are soft budget con... Two rounds of leveraging-up have led to a high debt ratio in the Chinese economy, triggered liquidity mismatch and increased systemic financial risks. The key causes of local government liabilities are soft budget constraints and non-market-based factor allocation. Currently, the risks of local government liabilities are generally controllable. This paper concludes that the long-term solution to managing local government liabilities is to enhance budget constraint and institutional assurance and proposes countermeasures in the reform of urban construction investment and ftnancing mechanisms. 展开更多
关键词 local government liabilities financial risk liquidity mismatch budget constraint
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Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example 被引量:1
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作者 YANG Ming-hong TANG Yuan-yan 《Ecological Economy》 2010年第3期206-216,共11页
The influence of the transfer payments from the central government to the local governments on the local governments' efforts on taxation must be taken into consideration by every country for the design of the transf... The influence of the transfer payments from the central government to the local governments on the local governments' efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments' on the local governments' payments', this paper indicates that the local governments' efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet:nment's efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments'from 2000 to 2004, this paper gets the con- clusion that the local governments' effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments' efforts' on taxation is" under the central payments, whereas' the higher the local income is, the higher the efforts is under the central pav- ments. Based on this', this paper gives the meaning of its eOrresponding pofiCieS. " 展开更多
关键词 Transfer payment local government: Efforts on taxation Demand elasticity for public goods
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Local mine production safety supervision game analysis based on incomplete information
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作者 李兴东 李英 +1 位作者 任大伟 刘兆霞 《Journal of Coal Science & Engineering(China)》 2007年第4期516-519,共4页
Utilized fundamental theory and analysis method of Incomplete Information repeated games, introduced Incomplete Information into repeated games, and established two stages dynamic games model of the local authority an... Utilized fundamental theory and analysis method of Incomplete Information repeated games, introduced Incomplete Information into repeated games, and established two stages dynamic games model of the local authority and the coal mine owner. The analytic result indicates that: so long as the country established the corresponding rewards and punishments incentive mechanism to the local authority departments responsible for the work, it reports the safety accident in the coal mine on time. The conclusion that the local government displays right and wrong cooperation behavior will be changed with the introduction of the Incomplete Information. Only has the local authority fulfill their responsibility, can the unsafe accident be controlled effectively. Once this kind of cooperation of local government appears, the costs of the country on the safe supervise and the difficulty will be able to decrease greatly. 展开更多
关键词 incomplete information local coal mine local government repeated games safe supervise
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The Transformation of Environmental Governance from the Point of the Interaction between Government and National People's Congress
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作者 ZHANG Hu-biao 《Meteorological and Environmental Research》 CAS 2012年第3期65-68,共4页
Taking cadmium pollution in X River as an example, the interaction between National People's Congress and local government was de- scribed. How the local government transforms its role in environment protection with ... Taking cadmium pollution in X River as an example, the interaction between National People's Congress and local government was de- scribed. How the local government transforms its role in environment protection with the help of several deputies to National People's Congress was expounded from the angle of social construction, which also enlightened the way to build an environment protection road with Chinese characteristics. 展开更多
关键词 Social construction National People's Congress local government Environment treatment Transformation China
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The AHP-Based Assessment of Public Services With Respect to Different Groups of Customers of Polish Local Government
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作者 Anna Prusak Jacek Strojny +1 位作者 Piotr Stefanow Katarzyna Machaj 《Chinese Business Review》 2015年第11期547-560,共14页
The situation of the contemporary economic systems is based on their ability to ensure optimal response to the customer needs. There are several important groups of clients, who may determine development processes and... The situation of the contemporary economic systems is based on their ability to ensure optimal response to the customer needs. There are several important groups of clients, who may determine development processes and who are recipients of public services. They include: residents, entrepreneurs, tourists, and State Treasury. Local governments are equipped with a range of legal instruments to provide public services addressed to the selected clients. The objective of this paper is to present the application of the AHP method to assess the significance of the selected categories of public services for different groups of clients in Poland. The results allow setting priorities for future policy and adjust the tasks to the specific expectations of each group of clients. The model of assessment of public services was built using the analytic hierarchy process (AHP). Since the 1970's, this multicriteria decision-support method has been used by researchers and practitioners in many areas of socioeconomic life. The case study presented in this paper involved 14 experts--public administration workers in one of the districts in Southern Poland. The survey consisted of two stages. First, they assessed--using the AHP--the influence of each group of customers on local development processes. The most important was "business" (priority 38.7%), followed by "tourists" (29.7%), "citizens" (26.1%), and "central administration" (5.5%). Second, they evaluated at the five-point Liken scale the influence of over 20 different public services with respect to different groups of clients. The results were aggregated using arithmetic mean and multiplied by the priorities of the clients. The synthesized final score indicated the most significant public activities overall, which were "roads" (4.16), "transport" (3.93), and "tourism" (3.84). 展开更多
关键词 public services local government analytic hierarchy process (AHP) analysis public administration customer analysis
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Grand Strategies for Dealing With Chinese Local Government Debts
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作者 Mengzhong Zhang Youwei Qi 《Management Studies》 2017年第2期91-107,共17页
Local governmental debts in China seem to be in a more precarious position than local government debts in the USA. The scale of Chinese local government debts far surpasses that of the USA. Further, Chinese local gove... Local governmental debts in China seem to be in a more precarious position than local government debts in the USA. The scale of Chinese local government debts far surpasses that of the USA. Further, Chinese local government debts appear to be expanding at an alarming rate in the past decade or so. This research focuses on grand strategies for dealing with Chinese local government debts. There are five research questions for this paper: 1) What is the size of the Chinese government debts? 2) Are Chinese local government debts controllable? 3) Who or what caused the rapid increase of the Chinese local government debts? 4) Is it possible to have individual accountability for increasing local government debts in the future? and 5) Will it be helpful to create a local government debt management organization in the Chinese central government? Based on the available literature, this analysis also utilizes in death interviews with 13 government officials, policy analyst, and scholars. First, this paper identifies the size and categories of debts related to Chinese local governments. Then this paper illustrates various ways and methods of Chinese local governments to obtain leverage. After analyzing the causes and origins of these debts, the research demonstrates a potential local systematic risk. By contrast to its advantages and disadvantages, the paper suggests that the local governmental debts need to be constrained. It is important to restrict debt growth in terms of issuing, buying, repurchasing, collateralizing, etc. within a legal framework. With the consideration of political mechanisms in China, the research suggests that the central government establishes a specific organization to help normalize the local governmental debts with the function of supervision and management. The research also believes that it will be an effective way to control the growth of local debts if the central government can hold the relevant top leaders/officials of local governments to be accountable for their performances related to debt accumulation. 展开更多
关键词 DEBT debt size local government Chinese government individual ACCOUNTABILITY debt managementorganization
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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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Reforms on China's Fiscal System and Its Impact on Local Government Behavior
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作者 WANG Bai-ling LI Hui 《Chinese Business Review》 2007年第2期33-42,53,共11页
The fiscal system is an important part of national economic management and deals with the division of financial responsibility and power, regulates and defines the fiscal activities among different levels of governmen... The fiscal system is an important part of national economic management and deals with the division of financial responsibility and power, regulates and defines the fiscal activities among different levels of governments. The changes in economic system and economic structure decide the changes of fiscal function and fiscal structure, which results in the changes in intergovernmental distribution form and local government behavior. This paper takes a look at the stages of China's fiscal reform process and the impacts on local government behavior, and tries to find measures for perfecting the fiscal system reform to optimize local government behavior and guarantee a healthy national economy. 展开更多
关键词 fiscal system local government behavior fiscal system reform
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Financial Reporting Dilemmas for the Maltese Local Government
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作者 Josette Caruana GiorgiaMattei 《Journal of Modern Accounting and Auditing》 2017年第10期435-450,共16页
Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requireme... Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality. 展开更多
关键词 ACCOUNTABILITY agency theory central control economic result local government
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Local Development Fee in Slovak Republic
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作者 Jarmila Hudakova 《Journal of Modern Accounting and Auditing》 2017年第3期128-133,共6页
With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been partic... With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been particularly acute in localities that have experienced rapid growth. The new act No. 447 of November 20, 2015 on Local Development Fee was approved in Slovakia. The Act comes into force on November 1, 2016. The paper points out possible problems associated with the introduction of the local development fee abroad and discribes the situation in Slovakia. 展开更多
关键词 local development fee tax incidence local government local policy infrastructure financing
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Local Government Behavior behind China's Excessive Investment under Decentralization——Theoretical and Empirical Analysis Based on Manufacturing Sector
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作者 段国蕊 臧旭恒 《China Economist》 2014年第4期86-98,共13页
This paper investigates the effect of local government intervention on capital deepening of manufacturing sector by using interprovincial panel data sets of 28 Chinese provinces,municipalities and autonomous regions b... This paper investigates the effect of local government intervention on capital deepening of manufacturing sector by using interprovincial panel data sets of 28 Chinese provinces,municipalities and autonomous regions between 1994 and 2011.Theoretical research indicates that as a transitional economy,China's local government intervention in corporate investment behaviors will cause excessive investment,thus bringing about a long-term and sustained tendency of capital deepening in manufacturing sector.Empirical test further discovers that in a certain range,the phenomenon of capital deepening in manufacturing sector is not an inevitable result endogenous to economic development and technology progress,and that investment behaviors of manufacturing sector are largely subject to the external institutional environment.Fiscal decentralization has indeed promoted capital deepening of manufacturing sector.Financial credit expansion and interventions in SOEs are major instruments for local governments to intervene in the capital deepening of manufacturing sector and such an influence is particularly significant for China's central,western and northeast regions.Therefore,clarifying government functions and improving local government performance review mechanism are of great significance to the healthy development of China's manufacturing sector. 展开更多
关键词 fiscal decentralization local government behavior excessive investment capital deepening
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From Consolidation to Segment Reporting in Local Government: Accountability Needs, Accounting Standards, and the Effect on Decision-Makers
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作者 Giuseppe Grossi Elisa Mori Federica Bardelli 《Journal of Modern Accounting and Auditing》 2014年第1期32-46,共15页
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
关键词 Consolidated Financial Statements (CFSs) segment reporting International Public Sector AccountingStandards (IPSAS) local government action research
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Local Government-owner Bidder and Corporate Control Transfer
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作者 Shufang Deng 《Journal of Modern Accounting and Auditing》 2006年第6期1-6,共6页
In this study, we discuss the financial constraints and the behavior of local governments. We expect that governments in relative wealthy region will act as a helping hand for companies trader its control on average, ... In this study, we discuss the financial constraints and the behavior of local governments. We expect that governments in relative wealthy region will act as a helping hand for companies trader its control on average, while those in relative poor region will be a grabbing hand. By dividing local governments into 3 categories according to its GDP per capita and Fiscal Revenue per capita, we test the relationship between government attributes and the long-term performance of listed companies in corporate control market. We find that target companies who are later controlled by the wealthiest government achieve better performance, while those who were later controlled by the poorest governments also achieve significant better long-term performance. 展开更多
关键词 local government ultimate ownership control transfer
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Practical Challenges in Comparing Chinese and American Local Government
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作者 Matthew S. Mingus Cheng Li Wang Yan 《International Relations and Diplomacy》 2015年第10期661-680,共20页
Parts of China are an advanced industrial society with excellent public transportation, universities, industry, and other modern features; while other parts (geographically and functionally) remain a developing nati... Parts of China are an advanced industrial society with excellent public transportation, universities, industry, and other modern features; while other parts (geographically and functionally) remain a developing nation. For China, to build a stronger and more equitable society requires much work to develop governance at the local level. In pursuit of this goal, China actively seeks to learn lessons from abroad, including from American local government. This article examines the similarities and differences between these two nations and their systems of government toward the end of identifying potential challenges to Chinese efforts to learn from American-style local governance. This is grounded in policy transfer theory, which guides the discussion of how to learn from other jurisdictions--from other jurisdictions within the nation, from other points in time within the nation, and from other nations. Perhaps the ultimate questions are, "Should China continue efforts to learn from external models or focus its energy internally?" and "Does China need a more clearly defined governance model rather than its current approach that simultaneously allows and questions a high degree of decentralization (both within the party and the government)?" This paper seeks to add to that intellectual discourse by applying recent data and a conceptual framework. 展开更多
关键词 policy transfer Chinese local government comparative institutions
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