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1.
理解治理多样性:一种国家治理的新科学   总被引:3,自引:0,他引:3  
现代社会及其公共事务的复杂性对治理构成了严峻的挑战。为了应对公共事务的复杂性、多规模性、嵌套性和动态性,很多研究者提出了不同的治理理论,并且都试图寻找“治理万能药”,以一种治理方式适用所有情景。然而人类要真正解决所面临的公共事务治理难题,就需要实现“认识论哲学”的转型,以“多样性”的思维范式取代“单一性”思维范式,按照“治理多样性”的新范式来重构治理体制“。治理多样性”分析范式是一种治理的新科学,其分析框架主要包括“行动者、机制、物品属性、结构和绩效”等要素,核心是公共事务与治理系统的有效匹配,实现基于“多行动者——多机制——多属性——多结构——多目标”的治理,多样性是其内在逻辑。治理本身是一个复杂演进和相互调适的过程“。治理多样性”要应用于治理实践,就需要发展出“诊断、设计和学习模型”。  相似文献   

2.
张劲楠 《学理论》2010,(9):36-37
国有商业银行尽管总资产量占优,但资产质量低下。这其中行政垄断是根源所在,虽然这一现状是基于历史和政治等客观因素造成,但其弊端已经阻碍了我国银行业的健康发展。对此,应从国有商业银行内部治理以及外部监管两个方面展开对策性研究。  相似文献   

3.
The business environment in which the financial industry operates is full of uncertainty and limitations. The inability of some firms in this sector to produce capable management that can guide the interests of shareholders in the light of ethics and values has generated frequent cases of business downturn. This has compelled the industry to adopt the strategy of corporate governance which hinges on the intellectual honesty of directors and management to promote transparency, equity, and accountability, and provide leadership that will guide the industry in the right direction. The major objective of this paper is to ascertain whether corporate governance is a strategy for corporate performance. The study made use of both primary and secondary sources of data. The survey research method and the data analysis techniques comprised of simple percentages and chi-square derived from Kendal coefficient. It discovered that corporate governance is a strategy for corporate performance and the financial sector has failed to improve their performance using this strategy. It was recommended that the regulatory agencies should constantly review the acts that ensure good corporate governance and embark on constant monitoring in order to sanction any defaulting bank.  相似文献   

4.
Through this paper, the author seeks to determine the and financial performance of Islamic banks, where we relationship between the variables of corporate governance dealt the corporate governance in the banking sector, where increasing the importance of corporate governance, due to their special nature, as the bankruptcy of banks not only affects the relevant parties from customers, depositors, and lenders, but also affects financial stability and then the economy as a whole. We dealt with the specificity of governance in Islamic banks, which face double governance: Anglo-Saxon Governance System and Islamic Governance System. The author measures the impact of corporate governance variables on financial performance through an empirical study on a sample of Islamic banks during the period of 2005-2012 in the GCC (Gulf Cooperation Council) region. The study has found that there is a very strong relationship between the variables of governance and financial performance of Islamic banks, where there is a positive relationship between return on assets (ROA) and the composition of the board of directors, the size of the board of directors, the number of committees in the council, as well as the number of members of the Shariah Supervisory Board (SSB), while it is clear that there is a negative relationship between ROA and concentration ownership variable.  相似文献   

5.
Benefit corporations are a new type of corporate entity developed to remedy antisocial corporate behaviour by enabling mission-driven investors, managers and entrepreneurs to prioritize social values and contest the idea that profits are the only and best measure of corporate performance. To resocialize the corporate entity, the benefit corporation movement built enabling discourses and evaluation practices into the dominant model of corporate governance, shareholder value ideology. These discourses and practices expand both the purpose of the corporate entity and shareholders’ power to enforce that purpose. However, this paper argues that the effort to ‘re-embed’ the corporate entity by making it subject to non-economic claims expands the scope of corporate personhood and that doing so within extant power relations of the firm opens the door to alternative projects that undermine the benefit corporation movement's goal of fostering corporate social responsibility.  相似文献   

6.
    
Local government, the tier of government closest to the people, provides services and infrastructure which impact daily on the well‐being of local communities. Despite the Australian state‐based regulatory framework, governance dysfunction regularly results in dismissal of councils. This paper seeks to gain an insight into what is understood by corporate governance at the local government level, an area not addressed in previous research. The methodology was a case study of one local municipality in Tasmania using explanatory sequential mixed methods. Findings revealed a narrow compliance‐based understanding, with effective accountability strategies not included in that understanding. Diverse information sources, such as previous employment experience and industry‐based training, led to embedded beliefs about the meaning of corporate governance which were not necessarily shared by all. This study has implications for state governments seeking to find long‐term solutions for dysfunctional councils, and to bring about positive change.  相似文献   

7.
    
The potential of transnational private governance initiatives to constitute effective alternatives to state‐led regulation of global value chains rests on their ability to scale up and become institutionalized in a given sector. This study examines whether such institutionalization has occurred in the coffee sector, the commodity with the most widespread adoption of certified products and over 30 years’ experience of private governance, and tests hypotheses on facilitating and inhibiting conditions. It finds that while norm generation around responsible supply chain management and the organizational institutionalization of standard‐setting bodies is well advanced, the practice of internalizing social and environmental externalities through the routinized production and purchase of higher priced certified goods continues to be questioned by industry actors. Indeed, conditions that favored normative and organizational institutionalization, such as high levels of industry concentration, product differentiation, and deliberative interaction, are shown to represent barriers to the practice‐oriented institutionalization of market‐driven regulatory governance.  相似文献   

8.
    
In light of the pivotal role that taxes play as a primary source of income, particularly within developing economies, this study aims to examine the influence of various corporate governance (CG) mechanisms on tax avoidance. We employ three proxies to measure tax avoidance or tax management within companies listed on the Tehran Stock Exchange (TSE). The CG mechanisms under scrutiny encompass board size and independence, CEO duality, auditor type, common stock ratio of at least 5% to total stock, managers' common stock holdings about total stock, gender diversity, manager ownership value, board meeting frequency, CEO stock ownership percentage, institutional shareholders' stock holdings, audit committee membership, and financial specialization. This research investigates 192 companies listed on the TSE, utilizing data available on the TSE website from 2011 to 2021. Our findings indicate that while several CG mechanisms, such as board size and independence, audit firm size, gender diversity, institutional ownership, and the specialization of audit committee members, serve to reduce tax avoidance, CEO duality exacerbates it. Moreover, profitability, financial leverage, and capital significantly inhibit tax avoidance. In contrast, the return on assets (ROA), economic growth, and inflation have a pronounced positive association with tax avoidance. A notable constraint of this study lies in its exclusive focus on publicly listed firms, driven by the availability of relevant information. This study offers valuable insights into the three dimensions of tax avoidance and their interaction with CG mechanisms, with implications for performance monitoring.  相似文献   

9.
10.
    
In its 20 years of operation, the Carbon Disclosure Project (CDP) has been enormously successful as a private governor of corporate climate risk disclosure. Despite an influx of potentially competitive government-led disclosure initiatives and interventions, the use of CDP's platform has nonetheless accelerated. To explain this outcome, we argue that public interventions augment the value of private governance for firms when the costs of compliance overlap, benefits of compliance with private rules are undiminished, and normalization helps kickstart positive feedback effects. These conditions of complementarity are made possible by private governors leveraging authority, access, and adaptability as public responses materialize. We illustrate our argument with two cases: the Non-Financial Reporting Directive in the European Union and the G20's Task Force for Climate-Related Financial Disclosures. In elaborating the conditions for complementarity beyond a functional division of governing labor, our study helps clarify how public and private governance co-evolve in a mutually reinforcing manner.  相似文献   

11.
    
Abstract

Power's book examines how organizations are designed through risk-based science, law and managerial techniques. As organizations have come to think of, reform and govern themselves through the vague but powerful notion of risk, both the fortunes of the managers who conceive of these designs and the behaviour of the organizations themselves have been affected. Power develops four themes as he analyses the consequences of these moves towards risk management as governance. First, he notes the tensions that have emerged as risk management systems take in information about uncertainty in the operational environment and process it into risk, while simultaneously producing yet more uncertainty. Second, he offers an account of developments in the system of professions as the abstractions of mathematical risk analysts have lost ground to managerial approaches to the processing and uses of risk. Third, he applies neo-liberal notions of the individual to organizational behaviour in an analysis of the conflict between risk-embracing profit motives and risk-averse precautionary instincts. Fourth, he argues that the uptake of risk management techniques and discourses in organizations has fundamentally changed the way they view themselves and operate in the world. As better risk management through internal self-control has become the obvious solution to every problem, enterprise values and trust have imploded. We close our review with a critique of this implosion thesis, suggesting directions for future research for socio-legal, governance and organizational behaviour scholars.  相似文献   

12.
Cultural and creative industries have exhibited rapid changes in recent years, and public sectors worldwide have expanded interest in policies related to these industries as a means of promoting culture, innovation, and economic vitality. This article argues that the cultural values promoted by and economic significance of cultural and creative sectors are essential to the formation of policy and to the development of new industries. This article offers insight into cultural policy that has governed regional and local development, and addresses academic debates about policy related to cultural and creative industries based on several cultural, economic, and geographical factors. In addition, this article presents the results of analyzing various theories and case studies, based on how the Central Government of Taiwan (CGT) has adopted policies to promote cultural and creative industries. The research results link areas of cultural and economic development with policies enacted by the CGT. Ideas concerning the cultural ministry, industrial development, civic boosterism, subsidies, regional development, creative clusters, tourists and tourism businesses, and export markets are areas of emphasis in this study.  相似文献   

13.
把制度优势更好转化为治理效能,是推进国家治理现代化的实践遵循。制度优势向治理效能转化,能够展现制度根本优势而优化治理结构,能够提升制度执行能力而优化治理功能,能够促使制度和制度执行能力充分结合以及制度建设和治理实践有效互动,从而整体上有力推进国家治理现代化。遵循把制度优势更好转化为治理效能这一实践取向,推进国家治理现代化,要依托由最大优势和显著优势共同构成的制度基础、由制度完善和现实发展共同构成的价值基础、由治理经验和主体创造共同构成的实践基础,坚持科学的实践进路,突出治理实践这一关键环节,通过\"三个阶段\"推进实践过程,基于十三个\"坚持和完善\"把握任务重点,不断实现制度优势更好向治理效能转化。  相似文献   

14.
    
Recent reforms of corporate governance law and related litigation rules in the US and in Germany indicate that reports of the spread of adversarial legalism are greatly exaggerated. Politics and legislation in the US since the mid‐1990s have turned quite decisively against shareholder litigation even as corporate governance and securities law reforms have expanded the role and scope of the regulatory state. Germany's extraordinary expansion of financial and corporate governance regulation since the early 1990s exemplifies juridification. Although these reforms included some liberalization of shareholder litigation rules, the changes reflected skepticism towards private litigation and imposed new constraints on the most prevalent forms of shareholder suits. Marketization of economic relations and the era of finance capitalism have produced far more legalism than adversarialism, more regulation than judicialization, and more ex ante transparency rules than ex post litigation remedies.  相似文献   

15.
Australian policy‐makers continue to rely on municipal amalgamation as the main engine of structural reform in local government, despite strong evidence that it diminishes participation and representation without improving service efficiency. Several promising, but neglected alternative models of structural reform have been developed, including ad hoc resource sharing models, Regional Organisations of Councils, virtual local government, and agency models. In an encouraging response to the recent policy of enforced council amalgamations in NSW, the Shires Association of NSW (2004) has recently proposed a ‘Joint Board model’ of local governance and invited comment on this model. This article takes up this challenge and seeks to place the Joint Board model in conceptual context and evaluate its characteristics and simulated cost savings.  相似文献   

16.
    
An assessment of the determinants of corporate social performance (CSP) in emerging economies is still too fractured. This article contributes to general management literature by developing an empirical model based on the existing theoretical models rooted in neo-institutional theory (legitimacy approach), stakeholders management theory, agency theory, the resource-based view of the firm, slack resources argument, and managerial control theory. A robust, multidimensional, unweighted disclosure index was used to measure CSP. This article provides a methodologically and empirically more rigorous assessment of determinants of CSP compared to previous studies by performing panel data regression analysis on 307 firms for 10 years. The results reveal that the presence of a legal framework, board attributes (board size, board diversity, board interlocking), women on board, ownership pattern, financial performance, firm attributes (size, age, leverage), and industry characteristics affect CSP significantly. These findings provide very important clues to design pragmatic strategies to improve CSP.  相似文献   

17.
    
The United Nations (UN) system comprises several intergovernmental organizations (IGOs) that were established to contribute to the functioning of the overall transnational system of delivering global public goods. However, many IGOs under the UN system are criticized for their failure to accomplish their mandates. Research argues that IGO boards serve as a governance mechanism that should be designed in order to effectively perform the monitoring function to ensure fulfillment of IGO mandates. Thus, using an inductive fuzzy set qualitative comparative analysis, this study explores 13 IGO boards under the UN system to identify the board designs that are associated with highly effective monitoring. Our findings reveal a board design typology reflecting the interplay of the level of organizational complexity and the extent of the distribution problem in IGOs. This research contributes to our understanding of IGO governance by underscoring the relationship between board designs and highly effective monitoring to help researchers and practitioners improve IGO performance.  相似文献   

18.
随着社会转型的深化,社会泄愤类极端事件在我国不断发生。社会泄愤类极端事件的产生既有制度不完善、机制不健全、法治弱化、道德下滑等规则缺陷的原因,也有涉案者在心理方面的个人原因。社会泄愤类极端事件的发生造成严重社会危害,必须高度重视。为了更好地治理这类社会问题,政府、企业和社会等多元主体要协同建立治理网络,重建良好的信任基础和沟通协调机制,重建民主、法治、道德等规则,更好地维护社会公平正义,降低社会伤害事件的频次及危害。  相似文献   

19.
高校学术不端现象的社会成因和多元治理   总被引:1,自引:0,他引:1  
学术不端包含违规性、反学术性、危害性和社会性四层内涵,其成因研究应当从个人视角转向更加宏大的社会视角,以探寻根本性的治理方案。针对高校科研管理体制的负功能、公共政策和利益激励机制的扭曲、学术道德教育引导滞后和制度体系相对薄弱四种典型的社会成因,应发挥学术自律组织与专门他律机构的合力,推行"零容忍"政策,并注意借鉴西方高校的治理经验,对高校学术不端现象加以多元化治理。  相似文献   

20.
    
The objective of the paper is to examine how firms have dealt with the trade‐off between flexibility and uncertainty that is characteristic for the decision‐making of firms in coping with self‐regulatory initiatives in general and the comply‐or‐explain principle in corporate governance in particular. Using unique data for 126 listed Dutch firms, we find that firms respond to this self‐regulatory initiative by largely complying with the code recommendation, possibly out of fear that the firm's reputation may be damaged. Furthermore, we find evidence suggesting that firms confine themselves to adopting a specific set of code recommendations and use similar arguments to explain non‐compliance. Our findings indicate uniformity in adopting the standard of good governance which is not in line with the logic of corporate governance codes and casts doubt on the effectiveness of this form of soft law. Overall, the paper's findings indicate that more restrictive (regulatory) instruments may be necessary to make firms conform to the spirit of codes.  相似文献   

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