Foreign Currency Exposure in the Department of Defense

The Department of Defense (DoD) incurs numerous costs denominated in foreign currencies in fulfilling U.S. alliance and security agreements overseas. Between fiscal years 1993 and 1997, the DoD expended over $10.4 billion in foreign currencies to operate and maintain its overseas facilities, and estimates for fiscal years 1998 and 1999 are $5.4 billion. In line with the government's general, risk-neutral approach to financial risk, the DoD makes no attempt to control its foreign exchange exposure against currency fluctuations. As such, there are inevitable differences in amounts budgeted to fund the DoD's overseas operations and amounts subsequently required to pay them. This paper examines the implications of DoD foreign exchange rate policy and applies an alternative approach to foreign exchange rate risk—one more in line with private-sector practices and overall efforts to reform government operations. The results indicate that forward contracts would inject greater certainty into the budgeting and administration of these programs and might release limited defense funds for use elsewhere.     

Reform of the Planning,Programming, Budgeting System,and Management Control in the U.S. Department of Defense: Insights from Budget Theory

Resource decision making for the Department of Defense (DOD) is one of the most challenging tasks in all of public financial management. DOD coordinates national security threat assessment, long‐ and intermediate‐range planning and programming with annual budget formulation and execution. Between 2001 and 2004, Defense Secretary Donald Rumsfeld changed the system significantly, simplifying, and synchronizing it with presidential terms of office. We assess Planning, Programming, Budgeting System (PPBS) reform through application of applied budget theory. We review system evolution, document recent reforms, explain why change was necessary, and assess implementation feasibility. Only preliminary evaluation is possible because change implementation will require five or more years.     

Testing the Discourse of Declining Policy Capacity: Rail Policy and the Department of Transport

It has been observed that countries that implemented new public management (NPM) reforms are currently witnessing growing complaints about a decline in the policy capacity of their public services. Australia is a part of this trend with public sector leaders increasingly voicing concern about policy capacity decline within the Australian Public Service (APS). This article sets out to examine whether there is an empirical basis for this discourse and to assess allegations that NPM reforms have contributed to any related shifts. It draws on rail policy and the Department of Transport as its case study. It finds that the reforms transformed role of the department in a way that enhanced strategic policy capacity. However, the reforms also introduced a number of structural impediments that make it difficult for the new role to be effectively executed .     

Policy Development, Planning, and Resource Allocation in the Department of Defense

The U.S. Department of Defense develops policies, plans, and allocates resources using PPBS—the Planning, Programming, Budgeting System. The system is used to formulate both long-range policies and resource allocation plans. The scope of DoD's activities make this an enormous undertaking. It is also politically charged because of the role of Congress in determining the department's budget and activities. Therefore, complexity and plurality characterize these processes.     

Transitions in Defense Management Reform: A Review of the Government Accountability Office’s Chief Management Officer Recommendation and Comments for the New Administration

The Government Accountability Office believes the answer to the U.S. Defense Department’s persistent management problems is to be found in the creation of a new position, chief management officer, to oversee defense business transformation. The recommendation for this position is reviewed and used to raise questions and spur inquiry in the areas of evidence‐based reform, the relationship between policy and administration, auditor overreach, and sustaining reforms through transition. The latter portion is expanded in this time of transition, and recommendations are made to the new administration to develop a management agenda, to the defense career executives to facilitate the transition, and to the next comptroller general to consider how the Government Accountability Office’s varied roles produce outputs that align with the desired outcomes in both the policy and administration domains.     

论预期违约制度

预期违约是违约的一种特殊形态 ,它是当事人一方明确表示或者以自己的行为表明不履行合同义务 ,它具有两种表现形态 ,一是明示预期违约 ,二是默示预期违约。预期违约的救济手段与实际违约一样 ,都是承担继续履行、采取补救措施或者赔偿损失等违约责任。     

军民融合视角下大学生国防教育改革发展路径探析

军民融合深度发展为普通高校国防教育带来巨大机遇,文章从剖析当前普通高校国防教育存在问题的短板入手,深入分析目前阻碍普通高校国防教育发展的枷锁,并以军民融合深度发展作为国防教育改革的大背景,探析当前普通高校国防教育改革的方向和路径,切实提升国防教育在人才培养教育过程中的作用,为军民融合深度发展打下坚实的教育基础。     

Interorganizational Challenges in the Design and Management of Business Incubators

Business incubators are intended to enhance the growth of new firms by minimizing business failures. The environment for incubators improved as governmental policies shifted their emphasis toward small business generation. However, not enough is understood about how, why, and under what circumstances new firms succeed within the sheltered environment of incubators. This article uses an interorganizational framework to evaluate some preliminary studies of incubator performance and effectiveness.     

Congressional Delegation of Spending Power to the Defense Department in the Post‐9–11 Period

The advantages of increased delegation of resource management authority by Congress have long been argued by defense leadership. It is an important issue because of its relevance to congressional assessment of defense management, budget priorities, and how to enforce policy preferences. This paper investigates the series of supplemental appropriations for the war on terrorism to determine (a) under what conditions, and how and why Congress delegates budget authority to defense, (b) what happened with respect to the degree of delegation after appropriation during budget execution, and (c) what this case teaches us about the evolving budgetary relationship between Congress and the Defense Department.     

均衡绩效管理及其在行政部门的应用前景

均衡绩效管理作为一种综合绩效管理理论发端于美国,并在营利组织中取得了极大的成功.此后这一理论被部分发达国家的营利组织、非营利组织和行政部门采纳运用,对于改进这些组织的管理也取得了一定的成效.本文对其加以简单介绍,并探讨它在我国行政部门中的应用前景.     

公共部门战略管理的本质探寻与实践提升

战略管理虽已成为公共管理的重要途径,但相关理论远未成熟。唯有进一步厘清其基础理论问题,方能有效指导公共管理实践。一般性战略管理的基本点可概括为:以环境为依托,以科学化为途径,以竞争为情境,以目标为动力。这些基本点在公共部门性质的作用之下呈现出新的特征,由此可推出公共部门战略管理的本质。围绕四个基本点,提出公共部门欲有效地实施战略管理应确立的核心理念、核心内容与核心模式。     

浅谈企业成本管理中的问题与对策

当前,企业存在着成本管理意识淡薄、成本行为失控、成本管理不能持之以恒、财会人员素质较低等问题.解决这些问题,应强化企业全面成本意识,防止企业成本失控,提高财会人员素质.     

电子政务悖论与政府管理变革

电子政务工程绝不是简单的IT在政府中的应用,电子政务作为新技术,其实是政府经营系统的一部分,必须和经营系统的各部分相互协调才可以发挥其作用。政府再造是电子政务实施的理论依据。电子政务是借助信息技术来实现的政府再造,是新时期政府管理变革的一个良好的契机。我们应该在继承政府再造先进理论成果的基础上整合电子政务系统,防止信息悖论在电子政务中重演。电子政务败因和电子政务项目的复杂性有直接关系。复杂性可以从4个维度来描述:衔接、变革的幅度、人员、时间。这4个维度可以说是电子政务项目成功的关键成功因素。最后,给出了我国当前在电子政务建设中实现政府管理变革的出路。     

应急管理体系及其业务流程研究

减少突发公共事件带来的损失,实现快速有效的应急管理已经成为各国、各级政府部门的一项重要工作,也是国内外学者研究的一个热点.而建设完善的国家突发公共事件应急管理体系,目前也已经成为我国迫切需要研究的课题.基于国内外应急管理体系建设现状,综述了各国在应急管理体系建设方面取得的主要成果,分析了我国应急管理体系中存在的一些问题.通过抽象和梳理应急管理体系的基本业务,给出了基本业务流程,并以国家安全生产应急管理的业务为例分析了微观层面的应急管理业务流程,给出了一个具有一定代表性的业务流程分析案例.最后对应急管理体系建设的工作重点进行了分析与展望.     

理性预期与启动中国经济

理性预期理论旨在从心理学角度分析经济主体的理性预期对经济发展的影响。作认为,随着市场经济体制的建立,经济主体对未来经济形势扔预期已在很大程度上影响了我国经济发展状况。因此,本以理性预期理论为基础,从心理预期角度分析了制约我国当前经济进入趋势性回升的因素,并提出了政策建议。     

事业单位管理体制改革的成功探索

党的十一届三中全会以来 ,经过多年积极探索 ,我国事业单位管理体制改革在科技、教育、文化艺术、医疗卫生、体育运动等具体领域取得了相当大的进展 ,积累了许多成功的经验。系统地整理和总结这些做法和经验 ,对于进一步深化事业单位改革、制定正确而合理的改革目标与政策是非常重要的。一、重新理顺政府与事业单位的关系 ,逐步扩大各类事业单位自主管理权 ,推行事业单位行政首长负责制。改革开放前 ,我国公共事业领域采取的是高度集中的管理体制 ,各个事业单位的具体运作都由政府部门事先做出安排 ,这是造成事业单位长期缺乏应有活力、效率…     

Personnel Management Reform in the Philippines: The Strategy of Professionalization

The strategy of professionalization which is a multi-pronged system aimed at efficient, effective, and responsive delivery of government services is the current thrust of the Civil Service Commission (CSC). As such, a package of personnel reform measures is instituted by the Commission which includes the pursuit of merit, competence and performance; development and institutionalization of positive attitudes, ethical conduct and behavior; motivation through an integrated system of rewards and punishments; continuing human resource development; and the encouragement of public sector unionism. Relevant issues on the professionalization thrust have been raised: (1) since the strategy of professionalization rests more on administrative controls, will the effort bring about increased bureaucratization and routinization instead (or the issue of professionalization vs. bureaucratization)? (2) are the policies coming from diverse sources like the CSC, Department of Budget and Management, Office of the President, and Congress — to mention a few — fully coordinated so as to produce convergent rather than divergent results? (3) is the government really sincere on the issue of public sector unionism since it denies the unions their basic rights to strike and bargain collectively for better pay and working conditions? There is a need to assess further the current efforts toward professionalization to find out if the Commission is really moving toward its avowed goals of deregulation, decentralization and managerial and professional discretion rather than becoming more routinized or bureaucratic.