当前我国地方政府发行公债的必要性分析——基于政府职能、现实财政收支和代际公平的视角

开放并加强地方政府发债管理是学界多年所关注的改革大计,随着财政部起草的有关加强地方政府债务管理的方案已提交国务院待批,我国允许地方政府发行公债将是大势所趋.从政府职能、现实财政收支和代际公平三个视角对我国地方政府发行公债的必要性进行分析不难发现,地方政府职能重要性的进一步凸显、现行的财政体制改革对于匹配财力与事权效应的不显著、以及基础设施建设中存在的"代际不公平"的问题,都对我国地方政府发行公债提出了紧急而迫切的要求.     

甘肃省禁毒方略探讨

作为西部地区之一的甘肃省,禁毒工作在取得了显著成效的同时面临的形势依然严峻,禁毒斗争依然任重道远。为了使甘肃省禁毒斗争取得新的突破,本文探讨了甘肃省禁毒工作面临的新形势,并提出了进一步开展禁毒工作的建议。     

An analysis of budget compliance measurement in South African local government best‐practice financial management technical assistance programs, 2001—2003

South Africa's local government financial management best‐practice technical assistance program (known as MFMTAP) was to reform municipal financial management; achieve credible, realistic budgets and prevent financial failure. We consider whether a budget compliance procedure, developed by National Treasury (NT) to measure funding requirements compliance with the Municipal Finance Management Act (MFMA) focusing on ‘realistic’ revenue budgeting, improves our understanding of technical assistance effectiveness. We assess a metropolitan municipality's compliance before, during and after advisory assistance. The compliance procedure was robust. Potential exists for wider application to assess best‐practice technical assistance (BPTA) program financial reform effectiveness. The findings from this single, important sample suggest that MFMA funding requirements are not being sustained 4 years after MFMTAP commencement, attributable to either BPTA performance or termination effects. We conclude that MFMA financial performance can be assessed by the procedure, from analysis of the metropolitan municipality performance assisted by a BPTA advisor for approximately 3 years. The analysis raises questions about BPTA program reform sustainability, but we add the caveat that conclusions cannot be drawn from a single sample metropolitan municipality, but a larger sample need be used for further methodology development to confirm its efficacy. Copyright © 2009 John Wiley & Sons, Ltd.     

‘Making democracy a reality’? The politics of decentralisation and the limits to local democracy in Ghana

Through a case study of Ghana, this article focuses on the relationship between decentralisation and local democracy. The Ghanaian constitution emphasises decentralisation as the key means to ‘making democracy a reality’, reflecting the view common amongst international development agencies that decentralisation enhances local democracy and leads to more responsive government. This article questions such views and investigates whether decentralisation in Ghana has led to increased political participation at the local level and to downwardly accountable local government. Empirical findings are two-fold. On the one hand, relatively high levels of participation in local democratic processes are indicated. On the other, accountability mechanisms have not been strengthened, with a number of limitations and shortcomings identified at local level that undermine citizens’ attempts to hold local government and their elected representatives to account. Yet, in seeking to explain this delinkage between participation and accountability, such local issues do not provide a full explanation. Attention is thus refocused on the national context, where structural obstacles to devolved government are identified in the form of legal, political, administrative and fiscal constraints. Such obstacles are not easily overcome, however, due to the politics of decentralisation, notably central government's reluctance to relinquish control over its powers. Recent proposals for reform in Ghana's decentralisation system are considered, but political change is unlikely given the built-in advantages to the ruling party, whichever is in power. Without such reforms, though, local democracy is likely to remain more appearance than reality.     

Examining Temporal Associations Between School Connectedness and Early Adolescent Adjustment

This study examined (a) the associations between school connectedness and early adolescent adjustment problems over a 1 year period and (b) the equivalence of these associations across gender. Five hundred middle school students (53.4% female), initially in the 6th and 7th grades, participated in the two-wave study. Results from two-group cross-lagged panel analyses were consistent across boys’ and girls’ data. After controlling for baseline levels of adjustment problems, school connectedness predicted lower levels of early adolescent conduct problems 1 year later. Regarding the opposite direction of associations, and even after baseline levels of school connectedness were taken into account, conduct problems predicted lower levels of subsequent school connectedness. There were no cross-lagged associations between depressive symptoms and school connectedness, although elevated levels of baseline depressive symptoms predicted higher levels of subsequent conduct problems. Findings elaborate previous research by demonstrating that early adolescents actively shape the middle school environment.

Perceptions of Racism and Depressive Symptoms in African American Adolescents: The Role of Perceived Academic and Social Control

Experiences with racism are a common occurrence for African American youth and may result in negative self perceptions relevant for the experience of depressive symptoms. This study examined the longitudinal association between perceptions of racism and depressive symptoms, and whether perceived academic or social control mediated this association, in a community epidemiologically-defined sample of urban African American adolescents (N = 500; 46.4% female). Structural equation modeling revealed that experiences with racism were associated with low perceived academic control, which in turn was associated with increased depressive symptoms. Findings suggest that experiences with racism can have long lasting effects for African American youth’s depressive symptoms, and highlight the detrimental effects of experiences with racism for perceptions of control in the academic domain. Implications for intervention are discussed.

The peasants in turmoil: Khmer Rouge,state formation and the control of land in northwest Cambodia

Over the past 15 years, northwest Cambodia has seen dramatic agrarian expansion away from the central rice plain into the peripheral uplands fuelled by peasant in-migration. Against this background, we examine the nature of relations between the peasantry and the state. We first show the historical continuities of land control processes and how the use of violence in a post-conflict neoliberal context has legitimised ex-Khmer Rouge in controlling land distribution. Three case studies show the heterogeneity of local level sovereignties, which engage the peasants in different relations with authority. We examine how these processes result in the construction of different rural territories along the agricultural frontier and argue that, in this region of Cambodia, the struggles between Khmer Rouge and neoliberal modes of land control are central to state formation processes.     

Unlocking from Community Stakeholders,Corporate Social Responsibility (CSR) projects for effective Company–Community relationship

Abstract

Conflicts in mining fields that revolve around the type and perceived impact of CSR projects seem to be daunting to solve. Such conflicts emerge from misconceptions among community stakeholders’ that lead to a failed company–community relationship. This inimical situation threatens peace, security, lives, and properties at the community level. To resolve the company–community conflicts, it is important to minimize the misconception among community stakeholders’ by identifying their preferences of CSR projects. However, the challenge of identifying these projects in mining fields is yet to be fully explored and understood. The aim of this paper is to identify community stakeholders’ topmost preferences of CSR projects for an effective company–community relationship and propose a path for community engagement. A sample of 604 respondents comprising community leaders’ and local residents’ from three regions which host Gold Mining Firms with level ‘A’ membership from the Ghana Chamber of Mines were drawn for this study. Using a questionnaire made up of close and open ended questions, a survey was conducted. With SPSS 16.0, the data on the close ended questions were analyzed with ranking and factor analyses while the open ended were drawn into teams to support the former. The results of the ranking analysis show that different group of stakeholders’ had a different preference for CSR projects. The factor analysis revealed that for effective company–community relationship both stakeholders’ preferred a Streamline Social Intervention and Improve Stakeholder Economic related CSR projects. Base on these findings, the study recommends that Mining firms’ should give maximum consideration to projects that seek the welfare of both stakeholders’ and have equal engagement with all stakeholders’. Also, managing expectations before, during and after mining should be a shared responsibility of all the stakeholders’.     

Accounting Reform in Italy and Perceptions on the Local Government Consolidated Report

The article aims to explore the perception of local government (LG) financial officers on the users, the uses, and the utility of the consolidated financial report in Italy, since it was one of the first countries to expressly provide for compulsory adoption. A questionnaire was sent to a statistical stratified sample of LG, collecting 133 responses (response rate 17%). The results, tested through the structural equation model we observe that social legitimization pressure rather than accountability patterns or performance analysis drive more the adoption process. The evidence indicates that the report is perceived as a potential tool for pursuing performance assessment strategies in a group context. However, this potentiality depends on the coordination effort made by the LG. The article finds out the rise of the topic of the public governance and the role of coordinating the local public group.     

Local Government Finance Office Orientation Revisited: Actually,It’s All About Control

In states with heavy oversight of local government finances, alternate levels of control orientation exist based on county government budget formulation and financing practices. However, previous research indicates a possible trend toward policy orientation. Using survey data from North Carolina counties, initial findings indicate high levels of finance officer budget formulation discretion as well as county manager agreement with budget decisions. Additional logit models suggest that while stakeholder influence is still present along with remnants of policy orientation, the state financial oversight mechanism along with the background, knowledge of departmental financial needs, and frequent departmental appropriation dissemination by the finance officer, continue to sustain control orientation.