关于推进安徽主体功能区建设的探讨

推进安徽主体功能区建设,对于推进科学发展、加速安徽崛起具有重大意义。安徽主体功能区划分,应根据安徽各地的资源环境承载能力、现有开发密度和发展潜力,划分为优化开发区域、重点开发区域、限制开发区域和禁止开发区域,明确不同开发区域的主体功能定位和发展方向。在推进安徽主体功能区建设中,要抓紧制定安徽主体功能区建设规划和分类管理政策以及与此配套的考核评价体系,健全区域之间的互动机制,并做好有关协调工作。     

新型城镇化背景下城市综合体的创新发展

在新型城镇化背景下,"整合集聚"和"提高效率"成为城镇化追求的重要目标,也为以"聚合与效率"为主要特征的城市综合体带来了重大发展机遇。伴随城市综合体项目的蜂拥而上,局部地区出现了商业发展缺乏主题特色、商务发展跟不上城市产业发展步伐、居住环境缺乏完善配套设施和服务等一系列问题和矛盾。因此,创新发展成为城市综合体差异化竞争取得成功的必由之路。只有不断追求商业设施和商业服务主题多元化和主题商业运营特色化,发展以办公、会展等为代表的高端商务设施和商务服务,不断完善配套设施和配套服务,才能有效提升和优化城市综合体的商业功能、商务功能和居住功能,使其真正成为推动新型城镇化的重要引擎。     

城市居民住房满意度及其影响因素

让居民对其住房感到满意是建设和谐社会的一项重要内容。与一般商品的消费不同,居民对其住房满意与否不仅涉及到住房的品质和价格,还涉及到与此相关的外部环境,如小区环境、物业管理以及配套设施等因素。基于"适当性-重要性加权"模型,本研究从一个较为全面的视角探讨了城镇居民住房满意度水平的影响因素。研究发现:(1)住房的面积、住房的品质、小区环境以及物业管理等因素对居民住房满意度有着显著的影响。不过,这些因素的影响不及居民的家庭成员人数和对经济负担的主观感受等因素,更不及住房相关的公共配套设施对居民住房满意度的影响;(2)公共配套设施因素中的次类因素,如基础教育、医疗卫生以及生活服务设施等,对居民的住房满意度都有显著的影响。     

我国绿色金融可持续发展的长效机制探索

面对日益严峻的资源环境形势,发展绿色金融是促进经济结构转型、推动经济可持续发展的必然选择。目前我国绿色金融发展受到政策制度不健全、金融产品创新不足、金融机构绿化程度不高、绿色发展理念欠缺等制约。推动绿色金融可持续发展,应借鉴国外发展经验,构建"政府引导、市场运作、社会参与"的绿色金融长效机制,从宏观、中观、微观三个层面同时着力:宏观层面要优化政策制度环境,中观层面要打造绿色金融市场体系,微观层面要树立绿色发展观念。     

落实国家发展战略加快主体功能区建设

最近,国家出台了《全国主体功能区规划》,这无疑对当前和今后的区域发展具有十分重要的推动和指导作用。按开发方式划分．主体功能区可分为优化开发区域、重点开发区域、限制开发区域和禁止开发区域。按开发内容划分,主体功能区可分为城市化地区、农产品主产区和重点生态功能区。     

农民工返乡创业问题研究——以阜阳市为例

阜阳市作为全国五大劳务输出地之一,由于受城乡二元结构、产业转移、就业环境的改善等原因的影响,阜阳的部分农民工加入了返乡创业这一浪潮中。然而,在这一浪潮中,农民工遇到了诸如创业资金不足、政策落实不到位、文化素质偏低等障碍,对此,提出了改善农村金融服务结构、提高农民工文化素质、优化创业结构等政策建议。     

加快干部队伍年轻化进程中存在的问题和对策

部分领导的主观认识不到位、选用年轻干部的机制不健全、年轻干部自身素质不过硬是干部队伍年轻化进程中存在的主要问题。作者认为 ,应解放思想 ,提高认识 ;营造氛围 ,优化环境 ;建立机制 ,创造条件。     

感受美国总统大选

当我目睹了纽约哈莱姆区的城市环境（恍若去了非洲某个国家）．桑迪（Sandy）飓风袭击后水电等设施恢复的低效率．以及老旧的没有移动信号的地铁设施等,感觉自由民主体制下存在政府作为不到位和低效的现象。再次看着电视镜头里总统候选人煽动性很强的演说时已经不能引起我的兴奋,     

新农村建设教育问题刍议

随着社会主义新农村建设进程的快速发展,农村的教育体制改革不到位、教学方法相对落后、义务教育普及的执行力度不强、师资队伍综合素质低、农村学校教学设施落后、农村留守儿童缺少关爱等问题日益突显,农村现有的教学机构及教师队伍已经不能满足当前新农村发展的需求了。越来越多经济条件较好的、求知欲望较强的人选择进城借读,但是对于很多农村学生来讲进城借读难度系数仍然较大,如何解决这些难题已经成为新农村教育建设的首要问题。本文在对农村教育问题进行实地调研的基础上,将农村教育建设中现有的问题进行归纳总结,并从深化教育体制改革、转变教学方法、农村教育普及、提高师资综合素质、完善农村学校相关配套设施、关爱农村留守儿童六个方面提出相应对策,以期对改善新农村教育建设整体环境提供参考。     

黑龙江省“放管服”助力营商环境法治化研究

简政放权、放管结合、优化服务协同推进,继续深化"放管服"改革是营商环境法治化的关键环节。当前黑龙江省优化营商环境已取得一定的阶段性成果,但总体情况并不乐观,仍然存在政府与市场角色定位偏差,简政放权明放暗不放、一放了之"、放"的含金量、协同度不高,服务理念和方式滞后等一系列问题。"放管服"改革不到位已经成为制约营商环境法治化的关键节点。本文针对上述问题进行了系统全面的分析,并提出相应的完善对策,以期以黑龙江省深化"放管服"改革为切入点,为东北地区营商环境法治化建设提供一定的参考,助力东北地区优化营商环境,激发企业投资热情和发展活力,为东北地区全面振兴、全方位振兴保驾护航。     

Decentralized planning in Kenya

In 1983 the Government of Kenya embarked on an accelerated programme of decentralization known as ‘District Focus’. This exercise in devolution is aimed at promoting more effective and efficient use of scarce domestic resources through efforts to strengthen planning capacity at the district level, improve horizontal integration among operating ministry field agents, and expand authority to district heads of operating ministries for managing financial and procurement aspects of local project implementation. Given the importance of this initiative to the economic growth of Kenya and the current search for administrative reforms that could help accelerate rural development in Africa, District Focus merits close attention by development experts. This article reviews the historical background, content, and implementation progress of District Focus.     

Financial Reporting by Australian Nonprofit Organisations: Dilemmas Posed by Government Funders

Nonprofit organisations comprise a growing and important sector of the Australian economy. This sector is being used by governments to an increasing extent for the delivery of services. The most common manner in which nonprofit organisations are funded by government is through the provision of grants, contracts or service agreements. Nonprofits discharge their accountability for these funds through reporting guidelines issued by the government funders. This article examines the financial accountability requirements of government funders, in one jurisdiction in Australia to support the central argument that the emphasis on ‘upward and external’ accountabilities serve as a functional and control tool on the sector. This emphasis detracts from the development of the ‘downward and internal’ mechanisms of accountability which are the essential building blocks for the strategic development of the capacity of the sector to respond to calls for greater accountability.     

Financial planning in metropolitan municipalities—lessons for South Africa from selected countries

In South Africa, municipalities are central to government's service delivery efforts to its communities. Because of inadequate revenue collection processes or impoverished communities that are unable to supply necessary operational revenues, both national and provincial government need to transfer funds to the local government to achieve delivery of priority services and economic development infrastructure. This study investigates, through a desktop study, the best financial planning practices for municipalities to implement in order to be financially viable, by reviewing and comparing the legislative and legal frameworks relating to financial planning and the financial planning practices in Australia and New Zealand, whose legislation served as an example for the drafting of current South African legislation. Copyright © 2014 John Wiley & Sons, Ltd.     

The social order of Chinese capitalism: socio-economic uncertainty,communist party rule and economic development, 1990–2000

China's financially repressed economy remains characterized by a distinctly resilient political structure (the Chinese Communist Party, CCP) that penetrates both increasingly rational ‘private’ (market) and ‘public’ (state) organizations. How are we to understand the financial system's role in this persistently illiberal yet marketizing political economy? This paper develops a theory of China's financial reform as the management of socio-economic uncertainty by the CCP. Since the early 1990s, the financial system has formed a locus of the CCP's capacity both to manage and to propagate socio-economic uncertainty through the path of reform. The unique path of financial reform in China should thus not be viewed solely in terms of ‘partial’ or ‘failed’ free-market reform, but rather as the product of a more concerted vision of how the financial system enabled a mode of economic growth that combined the drive for accumulation of capital with the distinctive legacies of China's post-1989 socio-political circumstances.     

ACCRUAL ACCOUNTING VALUATIONS AND ACCOUNTABILITY IN GOVERNMENT: A POTENTIALLY PERNICIOUS UNION

Abstract: With the movement towards decentralisation of control over governmental trading activities much attention has been placed by politicians and economists on a loosely attached rate of return control philosophy. Independent boards are appointed to government business entities, generally comprising business managers and private sector directors who are experienced in profit generation and micro- economic planning. This thrust has now been facilitated by accounting standards with a private sector orientation. These favour accrual valuations with their associated resource allocations and guidelines for funds distribution. However, the extent of the subjectivity introduced by such measures has now placed many parliamentary conventions at risk. Such subjectivity also contributes to the lack of goal congruence and financial control in government which in turn can counteract macroeconomic planning and control as this is at present practised and understood. This paper examines normatively some of the theoretical defects and conventional heresies associated with these new allocative and distributional arrangements.     

Strategic Planning and Management in Local Government in Norway: Status after Three Decades

Strategic planning and management was introduced in the public sector more than three decades ago and has become a core component in many new public management reforms. Although strategy has been widely adopted in the public sector, the knowledge base regarding its practices and its impacts remains scarce, particularly outside Anglo‐American countries. This article replicates an American and British survey by analysing the adoption and impacts of strategic planning and management in Norwegian municipalities. The results show that, in 2012, a majority of the Norwegian municipalities used strategic planning and management, and that the respondents viewed the impact positively overall. Municipalities that had chosen the strategic stance of prospector and had financial resources from positive net operating results margin adopted strategic planning and management more than other municipalities. Municipalities with a high degree of strategic management and high stakeholder involvement had better perceived impacts of strategic planning than other municipalities.     

Why Governments Should Produce Balance Sheets

This contribution to a controversy argues that accrual reporting at the whole of government level is appropriate and necessary as it provides a full picture of a government's financial position, discloses the impact of policy over the longer term (and therefore the sharing of the burdens between current and future taxpayers), focuses the attention of governments and public sector managers on the management of total resources and obligations and introduces discipline in financial reporting and therefore ensuring the integrity of the reported information.
Yet, accrual reporting, whether at the whole of government level or individual agency level, will not bring about changes of behaviour necessary to realise the full benefits of financial and other management reforms unless it is complemented by an accrual planning and budgeting regime to ensure that financial performance is planned and assessed on the same basis.     

Bailout for sale? The vote to save Wall Street

This paper provides a public choice analysis of the 2008 banking bailout in the United States. The paper introduces heterogeneity of congressional districts into the common agency problem in special interest politics. District heterogeneity implies district-specific electoral constraints on legislators’ ability to collect rents from, and cast dissonant votes in support of, special interests. An empirical analysis examines legislative voting on the initial bailout proposal, using campaign contributions to legislators from special interest groups and the importance of financial services for employment within congressional districts as the main explanatory variables. The empirical analysis corrects for possible endogeneity bias, using valid instruments, and considers several intuitive sub-sample estimations as alternative methods for addressing the endogeneity issue. The paper provides empirical evidence that campaign contributions from the financial services sector influenced legislative voting on the banking bailout.     

Decentralization and district development planning in Zimbabwe

One of the most important dimensions of rural development policy in Zimbabwe since independence has been rural local government reform, in particular decentralization policy. Evidence from a number of recent studies is used to present a comprehensive review of Zimbabwe's experience of local government decentralization during the first eight years of independence, 1980 to 1988. Section 2 presents a brief outline of some basic concepts on decentralization which have guided the discussion. Section 3 contains a short account of the local government system inherited from the colonial era. Section 4 outlines the major post-independence reforms, that is: the 1980 District Councils Act; the 1984-85 Prime Minister's Directive on Decentralization; the 1985 Provincial Councils and Administration Act; and the 1988 Rural District Councils Act. Section 5 presents an assessment of these reforms, paying particular attention to organizational, financial and planning issues. While some important improvements have been achieved in rural Communal Areas-in particular the extension of services and increases in local revenues and popular participation-the system of local government and administration remains a dual one. Other problems include the gap between the planning and budgeting processes, continued financial dependence of district councils on central government, and a lack of serious effort by central government to make use of provincial and district development plans.     

How Well Does Accrual Accounting Fit the Public Sector?

In this 'controversy' we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non-financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of public sector organisations is a contrived, imprecise and inappropriate practice that threatens to occlude rather than enable the accountability of public sector institutions and their managers. Building from this accountability theme, we present perspectives on promoting accountability for the technical accounting practices which have been imposed within the public sector.