Tax Reforms under the Principle of Transparency,Efficiency and Equity

正CHINA has been comprehensively deepening reforms since the convening last November of the Third Plenary Session of the 18th CPC Central Committee.Tax reforms affect the interests of each citizen and every enterprise,and are inextricable from economic development and social stability.As one of the world’s main emerging economies,China operates a fiscal system under the principle of high fiscal revenues and high fiscal expenditure,thus ensuring     

From Accountability to Assurance – Stakeholder Perspectives in Local Government

This article reports on research which sought to explore the understanding of accountability for performance amongst constituents of local government in Western Australia. Recent trends to increase the public accountability and financial reporting requirements for local governments underline the need to understand the value and use made of this performance information by local government constituents.     

无线网络的安全问题及预防犯罪策略

无线网络WLAN作为有线网络的补充,弥补了有线网络不足。随着无线网络的广泛应用,出现了许多安全问题：网络设备未设防;WLAN覆盖设计不合理;无线网络监听技术的存在;WLAN中合法终端因素等。要预防无线网络导致犯罪,需禁用DHCP服务器;过滤物理地址（MAC）;使用网络通信加密技术;布设防火墙、入侵检测系统;设置高强度的登陆密码;隐藏甚至关闭SSID等。     

论政府年底突击花钱现象的制度原因与对策

随着我国财政收入的持续增长,公众对自身所享受的公共服务与政府财政支出之间的关系愈加关注。而近年来屡屡见诸报端的"年底突击花钱"现象成为国人质疑的焦点。究其根源,既有预算编制技术的原因,也包括经济高速增长所带来的不确定性以及预算监督机制的缺失。因此,解决这一问题需要由内至外的改革,包括推进零基预算与增量预算相结合的编制模式改革,加强人大监督与社会监督的制度建设,并以此次《预算法》的修订为契机,真正构建起对政府权力的制约机制,从而实现我国预算制度的民主化、科学化。     

印度尼西亚当地华裔学生的华语学习情况调查分析——以印度尼西亚爪哇岛井里汶市为例

本文以印度尼西亚西爪哇省的主要国际贸易港口城市井里汶市为例,对当地华裔学生的华语学习情况做了一个调查,这些学生年龄偏小;课堂学习华语的时间较少,课外学习时间不够;学习途径单一,主要通过课堂教学;学习兴趣不高;学习动机多样且不明确。对此,笔者提出三大教学对策:一是学校积极采取措施,创造良好的华语校园环境;二是教师抓好课堂教学,营造积极的课堂学习氛围;三是学生延伸学习时间,开拓多元的自主学习资源。     

Municipal Amalgamations in the Low Countries: Same Problems,Different Solutions

Municipal amalgamations in Belgium took place some time ago and the local council elections of 8 October 2006 marked the thirtieth anniversary of this thorough overhaul of the local administrative landscape. The municipal amalgamations of 1976 were undoubtedly the biggest reform the local level in Belgium has ever faced. The Netherlands also underwent municipal amalgamations, but there the amalgamation process followed a different pattern, taking longer, with discussions conducted in a different way. This article examines the principal similarities and differences between these two countries with regard to municipal amalgamations. The first part of the article looks at the different scales of local government in several European countries; in the sections following, the Belgian and Dutch experience with municipal amalgamations is discussed in greater detail. In the last section an attempt is made to answer the question of why the processes in the two countries were so different.     

Local Political Leadership and the Modernisation of Local Government

Political leadership has been a key element of central government's attempts to ‘modernise’ local government over the past decade, within a discourse that emphasised ‘strong’ and ‘visible’ leadership and the role of leaders and leadership in driving change within local authorities. In the context of such an approach, and also taking account of academic discourse, this article draws upon interviews with nearly thirty individuals in leadership positions in local authorities in England, Scotland and Wales to assess their experiences of leadership and their views of some aspects of the role and work of councils. It suggests that whilst there is broad convergence between the aspirations of government and the narratives that emerge from these leaders on some aspects of local political leadership, there are also differences, perhaps most notably over the relationship between changes to decision-making structures and the loci of political power.     

Dishonest Government: Local Government Reorganisation,England 2006–2010

‘When I use a word’, Humpty-Dumpty said, in a rather scornful tone, ‘it means just what I choose it to mean – neither more nor less.’ (Lewis Carroll, Through the Looking Glass.)

Abstract

The local government reorganisation process introduced by the Labour government in England in the 2006–2010 period is characterised by a range of disturbing characteristics, in particular the misuse of the English language, the disjunctive between rhetoric and reality and a failure to distinguish between what is ‘lawful’ and what is proper. These claims are justified on the basis of an independent assessment of the government's claims regarding the costs and savings associated with a move to unitary authorities, a review of the court cases involved, which all involved serious criticism of the government's approach, and a critical review of the various contradictory statements made by government ministers during the course of the process. The evidence of the way the government handled the process has serious implications for the way in which public administration needs to be reformed.     

Internal or External Production and Satisfaction with the Chosen Sourcing in Danish Municipalities: Different Theoretical Explanations

Abstract

There is a large literature on both why local governments and public organisations choose internal or external production of services and what explains the performance of internal and external production. A range of different theories have been used to answer these questions. However, these studies show mixed results. In this study we investigate four theories: transaction cost economics, neoclassical economics, the resource-based view of strategy and institutional theory. Can these theories explain whether local governments choose internal or external production and can they explain the satisfaction with the internal and external production? Do the same variables explain the choice and the satisfaction? Based on a survey of four different service areas in Danish municipalities, it is shown that different theoretical variables explain the choice and satisfaction with the sourcing mode. Internal expertise is strongly related to the choice of internal or external production, whereas most transaction cost variables are unrelated to this choice. However, other variables such as supplier expertise and technological uncertainty are related to satisfaction with service production. The results corroborate the view that different variables are needed for explaining the performance of suppliers and the choice between internal and external suppliers. Furthermore, the results suggest that the study of local governments' sourcing may benefit from integrating theories focusing on internal expertise and markets. Studies may also benefit from integrating economic theories, which assume rationality, with institutional theory emphasising more unreflective and socially determined behaviour.     

Modernisation and Political Management Arrangements: The Case of Redcar & Cleveland Borough Council

In the United Kingdom the Labour government has placed considerable emphasis on the need to modernise public services. In the case of local government, Labour's belief in the need for modernisation has resulted in radical measures to change local authorities' political management arrangements designed, in part, to achieve greater efficiency, transparency and accountability. In its response to the Labour government's agenda, Redcar &; Cleveland Borough Council established interim political management arrangements in May 2000 prior to the establishment of permanent arrangements. The permanent arrangements were to be decided upon following public consultation and a review of the interim arrangements. This article reports the outcomes and, in doing so, provides evidence of the impact of Labour's measures to achieve change in local government.