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.

Plasma-based CO_(2) conversion:How to correctly analyze the performance?

Plasma-based CO_(2)conversion is promising for carbon capture and utilization.However,inconsistent reporting of the performance metrics makes it difficult to compare plasma processes systematically,complicates elucidating the underlying mechanisms and compromises further development of this technology.Therefore,this critical review summarizes the correct definitions for gas conversion in plasma reactors and highlights common errors and inconsistencies observed throughout literature.This is done for pure CO_(2)splitting,dry reforming of methane and CO_(2)hydrogenation.We demonstrate that the change in volumetric flow rate is a critical aspect,inherent to these reactions,that is often not correctly taken into account.For dry reforming of methane and CO_(2)hydrogenation,we also demonstrate inconsistent reporting of energy efficiency,and through numerical examples,we show the significance of these deviations.Furthermore,we discuss how to measure changes in volumetric flow rate,supported by data from two experimental examples,showing that the sensitivity inherent to a standard component and a flow meter is essential to consider when deriving the performance metrics.Finally,some general recommendations and good practices are provided.This paper aims to be a comprehensive guideline for authors,to encourage more consistent calculations and stimulate the further development of this technology.

Effects of sol-gel method and lanthanum addition on catalytic performances of nickel-based catalysts for methane reforming with carbon dioxide

The nickel-based catalysts were prepared by the sol-gel method and used for the CH4 reforming with CO2. The effects of the sol-gel method on the specific surface area, catalytic activity, desorption, and reduction performances of catalysts were investigated with BET, TPR, and TPD. Compared with the catalyst prepared by the impregnation method, the results indicated that the catalysts prepared by the sol-gel method had larger specific surface area, showing higher catalytic activities and exhibiting perfect desorption and reduction performances. In addition, the modification effects of adding La were studied, and it was found that the 0.75NLBT catalyst constituted of 5wt.%Ni-0.75wt.%La was optimal.

Research on Financial Performance of State-owned Enterprise Mixed Ownership Reform

Mixed ownership is an important form of realization of China＇s economic system reform and development, and it is also the main direction of state-owned enterprise reform. In order to further promote the deepening of the reform of mixed ownership, this paper randomly selects 200 listed state-owned enterprises as research objects, and studies the trends of the financial performance of these enterprises from the mixed state-owned enterprises and non-mixed-modification enterprises in the five years from 2013 to 2017, and compares their various trends. Financial indicators, a comprehensive evaluation of the problems and causes in the reform of the mixed ownership system, and then propose countermeasures to further deepen the reform of mixed ownership based on the research conclusions.

Ni nanoparticles supported on carbon as efficient catalysts for steam reforming of toluene(model tar)

This paper investigated the influences of surface properties of carbon support and nickel precursors(nickel nitrate, nickel chloride and nickel acetate) on Ni nanoparticle sizes and catalytic performances for steam reforming of toluene. Treatment with nitric acid helped to increase the amount of functional groups on the surface and hydrophilic nature of carbon support, leading to a homogeneous distribution of Ni nanoparticles. The thermal decomposition products of nickel precursor also played an important role, Ni nanoparticles supported on carbon treated with acid using nickel nitrate as the precursor exhibited the smallest mean diameter of 4.5 nm. With the loading amount increased from 6 wt% to 18 wt%, the mean particle size of Ni nanoparticles varied from4.5 nm to 9.1 nm. The as-prepared catalyst showed a high catalytic activity and a good stability for toluene steam reforming: 98.1% conversion of toluene was obtained with the Ni content of 12 wt% and the S/C ratio of3, and the conversion only decreased to 92.0% after 700 min. Because of the high activity, good stability, and low cost, the as-prepared catalyst opens up new opportunities for tar removing.

Analysis on Present Status and Development Tendency of Performance Audit in China

Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese characteristics develops quite fast,while the full sense of performance audit develops quite slowly.Except factors such as different recognition of performance audit,the main reason of this development imbalance is that development of performance audit is limited by the current audit system.Nevertheless,it is not hard to find some positive aspects existing in the development of performance audit in China,concluding developments and changes of the environment of performance audit in China over the recent years.

Study inquires into widening profit-wage gap in SOEs

This paper studies the trend in which industrial enterprises’benefits allocation pattern changed,and the reasons for those rapid changes in China from 1997 to 2007.The results reveal that the benefits allocation pattern of industrial enterprises in China changed rapidly during the periods of 1998-2000 and 2003-2007.This paper discovers that the ramifications of state-owned enterprises’three-year reform plan,aimed at getting themselves out of a dire economic predicament,are the main reasons for the rapid changes in industrial enterprises’benefits allocation pattern from 1998 to 2000.The structural changes in ex-factory price of industrial products from 2003 were the main reason benefits allocation patterns of industrial enterprises changed in favor of capital during 2003-2007.

中外船舶快速性课程教学模式对比及探索

船舶快速性课程是船舶与海洋工程专业的专业核心必修课程之一,该文以船舶快速性课程为研究对象,分别从中外教学模式、教学内容、课程安排以及考核方式四个方面,对比国内外教学体系的差异,进一步剖析国内外教学模式的优缺点,在国内传统教学模式的基础上,搭建更完善、科学和全面的教学模式,为提高我国高校教学质量和人才培养质量提供借鉴和参考。

三级公立医院绩效考核背景下医院运营管理的研究

国家三级公立医院绩效考核开始于2019年,运营效率作为考核的一部分,相关的国家监测指标有9个,包含收支结构和费用控制。绩效考核是医改工作的有力抓手,也是加快现代医院管理制度建立的强劲推手。通过分析某三级甲等口腔专科医院在绩效考核背景下运营效率指标的得分情况,找出原因;并通过加强党建引领,做好医院运营管理体系架构顶层设计,加强医疗质量管理,落实医改相关政策,加强能耗管理,不断提高员工福利待遇,强化公立医院功能定位,提高医疗服务收入占比,绩效分配体现医务人员的劳动技术价值,提高运营管理能力,助推医院高质量发展。

国有企业工资溢价与形成机制

本文基于三轮中国企业雇主—雇员匹配数据追踪调查(CMEELS)数据,采用分位数回归和反事实分解方法,对2017—2021年国有企业工资溢价及其形成机制进行探究。研究发现:这段时期国企相对于非国企存在工资溢价,工资溢价主要集中在中高收入层次上,形成国企工资溢价的主要原因是国企和非国企间的劳动力市场分割。进一步分析表明,在高工资水平上,女性和农村户口持有者等群体在非国有企业受到了工资歧视,因此上述群体中存在较大的国企工资溢价。据此本文建议未来应坚持劳动力市场化改革方向,有针对性地打破国企和非国企之间的劳动力市场分割,加强对就业歧视行为的约束,提高中国劳动力市场运行效率。

环境保护费改税对企业ESG表现的持续作用研究

选取2015-2021年沪深两市A股重污染行业上市公司为处理组,非重污染行业上市公司为对照组,采用双重差分法研究环境保护费改税对企业ESG表现的影响。研究发现,环境保护费改税显著且持续提升企业ESG表现。异质性分析结果表明环境保护费改税政策效应显著存在于资产规模较大企业分组,不受省际税额标准差异影响。进一步分析发现,环境保护费改税通过加大技术创新进而提升企业ESG表现。

素养导向的表现性教学

素养导向的表现性教学聚焦学生表现,不仅关注学生从“知道什么”到“能做什么”的发展,更注重学生向“做得更好”的进阶。遵循素养的养成特征,素养导向的表现性教学强调兴趣驱动、真实展现、保持从容,形成“情境-表现力”发展图谱。它具有促成真知真行以焕发活力、锚定优势素养以发展个性、倡导实践智慧以立身行世、助力创造力养成以开拓思维的四重价值。其实践方略的构建可以从四个方面着手:打造学生“想”表现的开放式学习生态,树立学生“多”表现的高意识学习自觉,创设学生“活”表现的生成式教学过程,建立学生“思”表现的综合性学习评价。

基于三站式阶段性实践技能考核探讨经络腧穴学教学新模式

目的以岗位胜任力为导向、以实践能力提升为目标、以中医执业医师实践技能考核为依据,开展经络腧穴学实践技能三站式阶段性考核,提高课程育人成效。方法经络腧穴学实践技能考核分为经脉循行与病候、腧穴定位与归经、腧穴解剖与刺法三站内容,分别在第10教学周和第18教学周进行阶段性考核,考核成绩占课程成绩的30%。结果实施三站式阶段性实践技能考核实验班学生在期末课程结业考试、针灸技能竞赛等测评中,成绩显著提高,明显高于对照班(P<0.05)。结论对经络腧穴学实践课程进行多元化设计,优化考核评价方法,可以提高课程教学质量,值得进一步推广应用。

省级公益类科研院所创新绩效评估及实证研究

在深化完善科研院所分类改革背景下,构建以创新质量和贡献为导向的包括创新基础、创新产出、成果转化、履职定位、创新环境在内的公益类科研院所创新绩效评价指标体系,并基于山西省省属科研院所数据,对三类科研院所创新绩效进行测度。研究发现:(1)公益一类、公益二类、转制事业单位三类科研院所在职责任务、服务对象和资源配置上存在着较大不同,绩效评价重点也因之变化;(2)比较创新绩效差异性,三类院所在履职定位和创新环境方面得分较为均衡,而在成果转化、创新产出、创新基础3个指标呈现较大差异;(3)省级公益类科研院所在基础设施、创新平台、高层次人才、创新产出、科技成果转化方面有待改善。基于此,针对不同类型科研院所创新绩效水平提升提出策略,以期为地方科研事业单位创新绩效改革提供决策依据。

国企混改、公司治理与企业绩效研究

发展混合所有制经济是深化新时期国企改革的重点。基于公司治理视角,系统分析国企混改对企业绩效的影响机制,以2010—2022年全部沪深上市国有企业数据为样本,采用固定效应模型、中介效应模型及双重差分模型分析引入战略投资者这一混改方式对国有企业公司治理和企业绩效的影响。实证结果表明:国企混改有利于提升企业绩效;公司治理在国企混改对企业绩效的影响中能够起到部分中介传导作用。进一步研究发现,国企混改政策的推行本身对于企业绩效有积极的政策效应;国企混改对企业绩效的影响效果在央企和地方国企、竞争性行业和垄断性行业里均有所不同。因此,政府应发挥引导和监管作用,深化国资国企改革,推动国有企业与民营资本合作共赢,战略投资者也应积极响应国家政策,助力国资民企合作共赢。

“国考”下中医药特色服务能力提升的实践探索

国家三级公立中医医院绩效考核是检验公立中医医院改革发展成效的重要标尺,是高位推动公立中医医院政策落实的有力抓手,更是落实三级公立中医医院功能定位的“指挥棒”。文章结合江苏省南通市中医院充分发挥国家三级公立中医医院绩效考核“指挥棒”作用,研究分析“国考”下中医药服务能力建设的内涵,通过加强党建引领、增强服务效能、创新服务模式等实践探索与取得成效,以期为引导中医医院强化中医药特色优势、提升中医药服务能力,促进中医医院主动加强和改进科学管理能力,实现坚持中医办院方向功能定位,不断深化医改,助推中医医院高质量可持续发展提供参考。

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。

强镇改革绩效差异的类型学分析——基于多案例的比较研究

强镇改革实践已逾二十年,其总体效果如何,各地差异如何,有哪些类型?基于政府权能理论,可从镇级政府权力和能力两个维度构建强镇改革绩效的四种类型:耦合能效型、融合求变型、失衡变通型和失衡负能型。结合多案例比较分析发现:耦合能效型和融合求变型绩效较为明显,而失衡变通型和失衡负能型绩效亟待提升。其中,耦合能效型下,镇级政府权能作用发挥最佳,失衡负能型因超负荷运转导致镇级政府权能难以发挥甚至起负面作用。四种绩效类型表现出不同特征、效益、策略与向度,彼此之间可能出现积极或消极转化。为此,深化强镇改革,应分类处理好镇级政府权能结构关系,推进权能动态耦合,助力镇级治理效能提升和地方治理绩效优化。

DRG绩效改革下医院精细化管理实践与思考

相较于按项目付费,DRG付费改革对医院产生重大影响。为此,样本医院主动求变,进行绩效改革,加强成本管控,建立协同机制,定期进行宣教,构建信息平台,引导合理诊疗,加强事前审核,保证合理入组,促进了医院精细化管理和高质量发展。因此,DRG改革下,医院要以保证医疗质量为前提,加强管理MDT建设,调动临床医务人员的积极性,做好精细化管理,并以此促进医院结构转型,引领医院向高效节约型医院发展。

基于成绩分析的环境卫生学教学思考与改革

分析环境卫生学形成性考核和期末考试成绩,总结教学中存在的问题,从而改进教学方法,提高教学质量。结果表明,各考核项目能较好地区分学生的学习程度。学生的实践应用能力、归纳总结能力、分工合作能力及英文专业术语学习能力仍有待提高。