Study on Construction of Service-oriented Government at Grass-roots Level and Development of Farmers' Professional Cooperatives

Features of farmers' professional cooperatives in China are introduced.The establishment of these organizations is spontaneous.Their operation shows self-government.And their targets are highly pertinent.Then,I analyze the existing problems in farmers' professional cooperatives and vacancy of government functions.These cooperatives are single in content,narrow in service field,not scientific in management mode,and low in efficiency.In addition,government policy support is not put in place for these cooperatives.In view of these situations,firstly,it is proposed to speed up construction of service-oriented government at grass-roots level and promote development of farmers' professional cooperatives.Secondly,it is suggested to set up awareness of service-oriented government and enhance guidance and service for farmers' professional cooperatives.Thirdly,we should increase financial support and guide these organizations to achieve a benign development.Fourthly,we should strengthen propaganda to raise popularity and influence power of these organizations.Fifthly,it is recommended to make clear the guidance and leading functions of regional supply and marketing cooperatives to raise service efficiency.Finally,we should establish scientific evaluation and incentive system to push forward healthy development of farmers' professional cooperatives.

Europeanization and Multilevel Governance： Trying to Make Sense of International Activities of European Local Governments

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.

Local Government Debt Management Solutions

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.

Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

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. ＂

“Scrambling”: Logic of horizontal competition between local governments based on three cases of interprovincial disaster counterpart support

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.

Analysis on Local Government's Illegal Occupation of Cultivated Land Using Game Theory

In order to find out reasons for local government illegally occupying cultivated land and reduce such acts to ensure China's grain security,this paper made an analysis through building the single person game model for local government's legal or illegal occupation of cultivation land.It reached the conclusion that the benefit obtained by local government from illegal occupation of cultivated land is far greater than cost and punishment of such illegal acts.Illegal act is an optimal choice of local government to maximize its benefits,which is also the major reason for its illegal occupation of cultivated land.Thus,to reduce these illegal acts of local government,it should reduce benefits of local government obtained from illegal occupation of cultivated land,and increase costs for illegal occupation of cultivated land.

Analytical Framework Model for Capacity Needs Assessment and Strategic Capacity Development within the Local Government Structure in Tanzania

This is a methodological paper prepared by senior academicians, researchers and consultants from renowned universities in Tanzania. The paper provides insights as to how best development agents can approach the challenge of capacity needs assessment and development of capacity building programs in the context of the local government structure in Tanzania. The paper is of original nature and is based on author’s accumulated knowledge and practice in conducting capacity assessments and developing capacity building programs in Tanzania. The paper describes what can be considered to be best practices in conducting participatory capacity assessment through consultative processes which involves most of the key actors who would be engaged in implementing proposed interventions. The paper puts forward an analytical model for capacity assessment and program development in the Tanzanian context. The main features of the model can be summarized as participatory capacity assessment, strategic capacity building program development and complementarity through synergy building with like-minded stakeholders. The operational modality for utilizing the model in developing capacity building programs which among other components has monitoring and evaluation aspects is included. It is recommended that practitioners and development agents should test the model in their working environments to realize its potential benefits including program ownership by stakeholders.

Good Local Government for Better Governance and Sustainable Human Development

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.

Grand Strategies for Dealing With Chinese Local Government Debts

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.

Local Government Behavior behind China's Excessive Investment under Decentralization——Theoretical and Empirical Analysis Based on Manufacturing Sector

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.

The E-Government in Local Governance and Its Contribution to the Regional Development: A Comparative Study

The purpose of this article is to designate the impact of the implementation of e-governance in municipalities and to suggest some proposals for further growth. More specific, in the first chapter, there is a theoretical approach of e-governance by presenting its definition and describing the current situation of the progression of e-governance to these municipalities. In the second chapter, it is presented a comparison between these municipalities about the implementation and progress of e-governance among them. Finally, in the third and last chapter, there are the conclusions and some proposals for future growth of e-governance to these municipalities.

Reforms on China＇s Fiscal System and Its Impact on Local Government Behavior

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.

The AHP-Based Assessment of Public Services With Respect to Different Groups of Customers of Polish Local Government

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）.

Financial Reporting Dilemmas for the Maltese Local Government

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.

Local Government-owner Bidder and Corporate Control Transfer

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.

Practical Challenges in Comparing Chinese and American Local Government

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.

Order of Precedence Between Local Laws of Cities with Subordinate Districts and Regulations of Provincial Governments Clarifying Premises for Discussion Based on the Characteristics of Laws

The lack of descriptions regarding the order of precedence between the local laws of cities with subordinate districts and the regulations of provincial governments in Legislation Law of the People's Republic of China(Legislation Law) has led to two divergent views. One holds that "the local laws of cities with subordinate districts should take precedence over the regulations of provincial governments," while the other supports the exact opposite. This is a value judgment issue in legislation. To reach a solution, we need to clarify the premises based on the characteristics of the laws in question so that a basic common ground can be established for discussion. The first premise for traditional legislation is that a law should be based on experience as well as logic; the second is that the experience of authority subjects, plus the three aspects of logic should outweigh the experience of social subjects, plus the three aspects of logic. With respect to postmodern legislation, the first premise is that experience should override logic, and the second is that the experience of the authority subject should take precedence over that of social subject, with no requirements for logical consistency. Since Legislation Law fal s into the category of postmodern legislation, according to the premises, the argument that the local laws of cities with subordinate districts should take precedence enjoys wider acceptance, but the view is logically challenged in terms of conceptual consistency, system consistency and principle consistency. More studies must be conducted to facilitate the discussion.

Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm

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.

Alternative policy implementation: Theoretical explanation and case analysis of local government's action logic

Since the reform and opening up, the local government has played a key role in promoting the economic and social development of our country, and the effective implementation of the local government has become an important research topic. Therefore, based on the literature, the observation method of in-depth interviews, practice investigation and participation is adopted in this paper, which focuses on the implementation of special groups of social assistance policy. The theoretical framework of government' rational choice reveals the status of local government implementation policies and behavior behind the mechanism and organizational structure. The study found that:(1) the local government is easy to choose a quantifiable policy to implement;(2) there is a coexistence between the local government departments;(3) the local government selectively meets the needs of special personnel;(4) the local government's seeking political promotion and power leads to its behavior alienation.

From Consolidation to Segment Reporting in Local Government： Accountability Needs, Accounting Standards, and the Effect on Decision-Makers

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.