Research on the Reform Model of China＇s Government Accounting Based on Performance Management

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.

Research to Improve the Effectiveness of the Government＇s Economic Management of Performance Management

Government Performance Management is a new government management pattern. It plays an important role in the development of the local government and an important part of the government human resource management. Since China began to implement its government performance management, it has obtained some initial results. But it is still in the exploratory and improvement stage. Because a lot of problems arise in the actual operation process, so theoretical research and practice experience need to be further improved. Therefore, analyzing the local government perfornaance management problems and exploring strategies to improve the performance management are currently the objective requirements of the socialist market economy construction and governance reform in China and will have great significance.

Research on Government Performance Evaluation Based on Management by Objective

Based on the objective management theory, this paper analyzes the existing problems in the process of government performance evaluation, explores the necessity of objective management in performance evaluation, and establishes a government performance evaluation system based on objective management.

The effect of leadership on performance management, good governance, internal and external satisfaction in study programs

Rapid changes in business environment have increased the needs of graduates who have capabilities of anticipating to the changes. The faculty, especially at the level of study program, has an important role in affecting the quality of graduates, because the study program is the core element in the higher education institution which involves directly in planning, organizing, executing and controlling the teaching and learning activities. This dissertation is to examine the effect of leadership on performance management and good governance, and also to examine the effect of performance management and good governance on internal and external satisfaction. The data for this causal research is collected by questionnaire. Unit of analysis in this research is all study programs in all accredited faculty of economics in East Java. The respondents are academic staffs, students and administrative staffs in the study program. There were 83 of 125 accredited study program which has been successfully contacted and agreed to participate in the research. There were 900 students and 285 academic staffs filling up the questionnaires. The data analysis is conducted by Path Analysis with the SPSS 11.5 version software to measure construct validity and reliability and to test causal relationships between variables in the model. The findings of the research showed that： （1） Leadership affects performance management significantly; （2） Leadership affects good governance significantly; （3） Leadership affects internal satisfaction significantly; （4） Performance management affects internal satisfaction; （5） Good governance significantly affects external satisfaction; （6） Internal satisfaction does not affect external satisfaction. Based on the findings in this research, it is suggested that the study programs take into account the implementation of performance management in order to undertake improvement continuously considering that performance management supports the quality assurance activity. It is also suggested that the faculty implements good governance formally. However, the implementation should empower the study program to undertake the improvement.

The research of Chinese Government Public Relations-- Based on the idea of the Balanced Scorecard

Through analyzing the problems of Chinese government public relations, using the idea of the Balanced Scorecard, we analyze the reasons of these problems and discuss the countermeasures from four aspects that conclude financial, internal operations, customers, learning and growth to achieve the all-round and balanced development of public relations and establish a high level of government public relations organization, regarding the overall strategic goal of government public relations that aim to strengthen the communication with various public, establish an innovative, pragmatic, honest and efficient government image in the public and the international community as the center.

The Effects of Gross vs.Net Asset Value-Based Managers’Compensation on REIT Capital Structure and Performance:Evidence From the Italian REIT Market

Investors should always argue about management fees because of their impact on net performance that can be substantial.This especially for investments,like real estate,which require intensive management.However,different from traditional mutual funds that are usually related to the gross value of the assets under management,but similar to other financial industry sectors(e.g.hedge funds and private equity funds),REIT managers’compensation structure typically provides a basically fixed payment based alternatively on gross asset value(GAV)or net asset value(NAV).In addition,managers usually also gain a performance fee.The paper analyses how the two alternative compensation schemes influence REITs’investment decisions and capital structure and,consequently,REITs’share value and performance.The final issue addressed is whether—and under which conditions—one compensation scheme is superior to the other.Due to the(usual)market price discount on NAVs,both fee structures incentivise managers to leverage—even in a tax-free environment—in order to maximize the management fees.However,the leverage motivation is stronger for GAV-based than for NAV-based REITs,which are also expected to be more selective in investment decisions.Overall,considering initial fee percentage,GAV-based REITs are expected to execute higher management fees than NAV-based REITs due to the relevant leverage effect.Moreover,debt recourse produces different effects on share value if measured upon market price or net asset value.The empirical analysis focuses on public Italian REITs(2002-2012).The results seem to support the theoretical expectations.GAV-based REITs experience higher debt trends and levels than NAV-based REITs.At the same time,GAV-based REITs register lower real estate asset returns gross and net of management fees for both current and growth yields.Differences in the returns lead to permanent higher performances over total return indexes of NAV-based REITs compared to GAV-based REITs.

ESG表现对制造业企业绿色低碳转型的影响研究

选取我国2012-2020年沪深A股制造业上市公司为样本,探究企业高ESG表现能否促进其绿色低碳转型。研究表明,企业高ESG表现促进其绿色低碳转型;企业高ESG表现显著缓解其融资约束、增加政府环保补助,从而加速企业绿色低碳转型;企业管理层薪酬越高,ESG表现对企业绿色低碳转型的促进作用越强;企业数字化程度在ESG表现促进企业绿色成果产出中起正向调节作用。

制度压力如何影响预算绩效管理改革成效?——基于西北G省县级政府的实证分析

县级政府是全面实施预算绩效管理的“最后一公里”。然而,实际上相比其他层级政府,县级政府的预算绩效管理改革进展较慢,改革效果不尽人意。论文基于新制度主义和资源基础理论,选取西北G省县级层面相关工作人员收集的一手数据,实证检验制度压力影响预算绩效管理改革成效的作用机制。研究发现,制度压力、领导行为、规则导向型文化、资源禀赋对改革成效均产生了直接正向影响;制度压力可分别通过规则导向型文化、领导行为间接提升改革成效;规则导向型文化和领导行为在制度压力和改革成效之间起到了链式中介作用。此外,资源禀赋强化了制度压力对改革成效的正向影响,但抑制了领导行为对改革成效的积极效应。研究明晰了制度压力影响改革成效的作用机制,为进一步促进县级政府预算绩效管理改革提质增效提供了实践参考。

数字工具嵌入政府绩效管理的框架探析

大数据技术的迅速发展为我国各级政府绩效管理带来了新的机遇和挑战,基于数字工具和数字技术完善政府绩效管理模式,有助于促进国家治理体系和治理能力的现代化。从数字工具嵌入为政府公共价值和效能价值实现带来的深刻改变和重要意义分析出发,提出双重价值导向下,数字工具嵌入数字绩效思维、数字绩效治理、数字绩效流程、数字绩效监管四重框架的具体内容和路径,以此实现政府绩效管理数字化赋能与战略协同,全面提升政府绩效管理水平,实现以公共价值和效能价值为核心的数字化政府绩效治理的转变。

数字化工具嵌入政府绩效管理的实践路径——基于海林市政府绩效管理案例

数字化工具以数字化理念为基础,以数字化平台为依托,以数字化形式为载体,包括数字化绩效目标制定、可控化数字执行手段、数字化结果目标评价、数字化平台绩效沟通反馈等绩效管理过程。将数字技术广泛应用于政府治理中,运用数字化工具实现绩效考核数字化、系统化、规范化,可以有效推进数字政府的建设,为政府治理能力的提升提供保障。文章以海林市政府绩效管理的实施和改革为案例,总结不同阶段绩效管理考核工具的运用特点,分析数字化背景下政府绩效管理中存在的问题,提出数字化工具嵌入平衡计分卡的四个维度,更好地完善公共部门的数字化绩效管理业务流程,真正推动政府数字化全面转型,推进数字中国和网络强国战略的实施。

中国情境下公共项目治理研究的缘起、发展与应用

我国公共项目建设取得了举世瞩目的成就,一系列公共项目已成为世界公共项目建设史上的标杆,对提升综合国力产生重要影响,公共项目治理理论也得到长足发展。然而,现有研究对其发展脉络、理论框架尚未给出清晰阐释,为后续研究和理论拓展带来困扰。因此,系统梳理其理论体系以指导学界精准应用公共项目治理理论指导工程实践,成为学界关注的重要议题。研究内容包括:(1)公共项目治理研究发轫于解决公共项目绩效悖论,通过赋予公共项目可分析性实现了研究范式从管理到治理的转换;(2)公共项目治理知识体系主要包括“治理结构”“治理机制”“治理模式”“治理绩效”等核心内容;(3)通过对代建制下非经营性公共项目治理结构与机制的分析,构建了一套公共项目绩效改善的系统性分析框架。研究成果将推动公共项目治理理论进一步发展,并能为发挥公共项目治理指导工程实践的理论意义、优化公共项目治理的制度建设提供研究基础。

“1+N+X”区级政府财政预算绩效管理制度体系的构建及运行保障

近年来,我国很多区级政府存在着财政预算绩效管理制度体系不完善、绩效管理水平较差、绩效评价结果应用不足等系列问题。文章在分析这些问题及国内外财政绩效管理研究成果的基础上,通过制度创新构建“1+N+X”区级政府财政预算绩效管理制度体系,并从管理创新、技术创新两个方面强化对制度运行的保障,以促进财政预算绩效管理的规范化,提升财政资金的使用效益。

帮信罪与拒履网安义务罪适用差异研究——以刑法网络治理模式为视角

帮助信息网络犯罪活动罪的司法案件数量和学术讨论热度远超拒不履行信息网络安全管理义务罪,教义学分析无法充分解释二罪差异。实证分析二罪理论文献及司法解释文件,发现国家对拒不履行信息网络安全管理义务罪的网络治理效能抱有期待。适当转变司法治理思维,减少直接性控制,承认社会个体治理能力,建立“共建共享公治”的多元网络治理格局,既符合我国的社会发展趋势也具备政策基础。多元治理利于调动网络安全管理义务人网络专长,及时处理信息。即使无法完全采取多元治理模式,也应对帮助信息网络犯罪活动罪的体系突破进行限缩,防止其持续膨胀。

基于全面质量管理的高校政府采购履约验收研究与实践——以中国人民大学为例

为了适应政府采购发展新要求,高校不断提升采购项目履约验收管理效能,优化履约验收管理模式。分析实际采购工作现状不难看出,政府采购履约验收管理目前仍存在诸多问题,如履约验收流程不规范、验收标准不具针对性、信息化应用效果不理想等。在高校政府采购工作中,履约验收的效果直接体现采购活动的成效,对高校顺利开展教学、科研等工作起着至关重要的作用。结合中国人民大学政府采购工作,剖析履约验收工作现存问题,运用全面质量管理的手段,探索适应实际工作环境及符合采购需求的履约验收管理新模式,切实履行并落实好政府采购履约验收管理的主体责任,为学校“双一流”建设做好基础保障工作和提供强有力的支持。

预算绩效管理与政府治理能力提升:内在逻辑与提升路径

预算绩效管理是加强财政收支管理、提高财政资金使用效益的重要手段,也是加快建立现代预算制度的必由之路,更是提高政府治理能力和水平、推动高质量发展的重要保障。笔者以政府治理能力的内涵为切入点,从经济、政治、社会三个维度探讨了预算绩效管理改革影响政府治理能力的内在逻辑,论证了实施预算绩效管理改革所取得的预期成效,提出了“双动力”“内外力”和“三方面”三条路径来提高政府经济、政治和社会民生治理能力,为我国全面推进预算绩效管理改革、进一步深化预算管理制度改革提供理论指引,助力地方政府治理能力提升。

政府购买服务项目成本预算绩效分析

随着各地各部门政府购买服务改革的持续深化,对政府购买服务类项目开展成本预算绩效分析成为提升公共服务绩效、优化财政资金投入的重要管理方式之一。国内预算绩效管理改革逐渐向成本预算绩效方向持续深入,北京、上海、山东、江苏等地开展了政府购买服务成本预算绩效管理的探索实践,取得了一定成效。近年来,全国各地对城市餐厨垃圾无害化、资源化处理的财政资金投入不断加大,以城市餐厨垃圾处置费为案例开展成本预算绩效分析具有重要现实意义。本文借鉴“工作分解结构”(WBS)、作业成本法、成本效益分析等方法,基于“活动—成本”二维框架,建构了成本预算绩效分析“九步法”,然后以A市“城市餐厨垃圾处置项目”为实例,检验了该方法的有效性,为丰富其他类型项目的成本预算绩效分析提供了借鉴和参考。

绩效考核全链路数据全流程信息化应用研究

本项目致力于在数字化建设趋势下,以“数据”引领业务变革。通过数据集中管控实现数据共享和深度分析,最大化发挥数据资产价值。实施中,我们强化绩效数据的精准管理与利用,减少人为干扰,确保绩效管理全流程的有效性和客观性。此举不仅降低管理成本,更显著提高运营管理效率。

大数据平台在政府绩效管理中的应用研究

厘清大数据平台对政府绩效管理的赋能机制,有助于推动数字政府建设和提高政府治理现代化水平。从数据、技术、组织和环境四个维度剖析大数据平台对宏观层面政府绩效管理的赋能机制。具体来看,大数据平台通过强化绩效管理对象精准识别、实现动态全程监控、提高绩效分析科学化水平、完善信息披露机制、重塑管理流程和组织结构及优化组织外部环境赋能政府绩效管理。基于全国PPP综合信息平台的案例研究后发现,大数据平台在政府宏观风险管理、技术效率提升、组织协调和稳定外部环境预期等方面发挥积极作用,同时也存在部门间数据共享不足、技术应用不充分、组织结构融合性不够以及外部监管薄弱等问题。政府绩效管理的数字化进程不可避免,应明确政府绩效管理的功能定位,提高数据共享度、拓展技术应用空间、增强平台建设的组织融合度以及优化平台的环境拟合度,从而提高其应用于政府绩效管理的质量和效果。

资产误定价与高管薪酬业绩敏感性

以2010—2020年的沪深两市A股上市公司为研究样本,实证检验资产误定价对高管薪酬业绩敏感性的影响。研究发现,资产误定价显著抑制了高管薪酬业绩敏感性。机制分析发现,代理成本提升和信息透明度上升是资产误定价影响高管薪酬业绩敏感性的主要作用渠道。进一步分析发现,管理层权力显著强化了股价低估对高管薪酬业绩敏感性的抑制作用。相较于其他企业,股价高估对高管薪酬业绩敏感性的抑制作用在国有企业、内部控制质量较高的企业中表现得更明显。研究结论丰富了资产误定价对公司行为影响的研究,同时为完善高管薪酬激励与契约设计提供决策参考。