Impacts of Aggregation on Relative Performances of Nonsurvey Updating Techniques And Intertemporal Stability of Input–Output Coefficients

In many instances, and for variety of reasons, input–output researchers are compelled to both employ mechanical techniques to update older survey-based tables as well as using more aggregated ones. This combination, however, gives rise to several concerns. The present paper is an attempt to investigate two such questions. First, the effects of aggregation on the accuracy ranking of selected updating methods, and second, the effects of aggregation on intertemporal stability of the input–output coefficients. To probe these issues, three updating methods were selected. These methods are NAÏVE or constant coefficient hypothesis, RAS or biproportional method, and LaGrangian optimization technique. Two survey-based tables from the former Soviet Union along with the selected updating techniques are used to generate updated target year’s direct and inverse transaction matrices at four aggregation levels. Comparison of the resultant estimates at these four levels of aggregation with their counterparts in the actual benchmark table reveals that a higher level of aggregation neither affects the rankings of the updating methods nor does it universally and unequivocally leads to a higher degree of intertemporal stability of input–output coefficients.     

政府再造的财政意蕴及其对我国的启示

政府再造理论意蕴深远,从组织再造、公共服务绩效改善到人力资源管理制度更新等,其主旨是将企业家精神引入公共部门,建立弹性化的、具有应变力和新精神的政府组织,藉以全面提升国家竞争力。政府再造的理论对于各国财政预算制度改革具有深远的影响。企业化预算、新绩效基础预算等以结果为导向的预算方法,可为我国财政预算制度创新提供有益的思路,进而推动我国公共财政制度框架的建立与完善。     

从全球女性主义到跨国女性主义--兼论跨国女性主义的知识生产

当前,全球化正以摧枯拉朽之势,冲破民族国家的疆界,迅速改写着地方、国家和地区的意义。对妇女而言,全球化的发展,一方面使超越国家边界的妇女问题迅速攀升,如贫困的女性化,女性移民人口的增长,等等;另一方面也增强了妇女运动在全球范围里的连接,比如联合国的世界妇女大会,跨国NGO妇女组织和因特网。为界定这些全球化的新发展,推动全球范围内妇女运动的发展,自上世纪后期,“全球女性主义”,“跨国女性主义”的概念先后出现。本文将以上世纪70年代之后历次联合国世界妇女大会的实践为开端,进而转入对全球女性主义的思想理念——全球姐妹情谊(globalsisterhood)的分析,然后通过对跨国女性主义的实践和理论的介绍,进一步考察跨国女性主义的知识生产过程的特点。     

Participatory Budgeting in Germany – A Review of Empirical Findings

Participatory budgeting (PB) is one of the most popular democratic innovations worldwide. PB is connected with high stakes regarding mobilizing political inactive citizens, efficient and effective budgetary policy as well as positive effects on citizens (e.g., civic education, democratic attitudes). However, in many Western countries empirical evidence for such benefits is scarce. This also holds for Germany. Since the conduction of PB demands financial and personnel resources, a thorough evaluation is necessary. This article systematically summarizes the current state of research to make the literature on PB in Germany accessible to international scholars as well as political and administrative practitioners. It focusses on the context (which municipalities conduct PB and why), process (role of local administration and council, participation, deliberation), and outcome/impact dimension (outcomes and impact on policies and citizens). To conclude, further research venues are briefly outlined, followed by an outlook on PBs future and practical implications.     

Public Participation in Budgeting: The New Path of Budget Reform in Thailand

The purposes of this article are three fold. First is to explore the status of public participation budgeting in central, regional, and local administrative levels of Thailand. Second is to develop a model of public participation budgeting that fits with the contexts of each level. Third is to recommend some directions for budgetary reform in Thailand. This article employs qualitative methodologies using a multi-method approach for data collection, including in-depth interviews, focus groups, and work visits. The findings are discussed and compared with international experiences. Finally, a public participation budgeting typology is proposed and guidelines for budget reform are provided.     

Public Financial Management Systems and Countries' Governance: A Cross‐Country Study

The objective of this study is to explore whether a relationship exists between public financial management (PFM) systems and expert perceptions of countries' governance in an international cross‐country study. We examine the extent to which variations in accounting, budgeting and auditing practices are associated with governance in a sample of 97 countries that represent different levels of development, analysing the differences between countries classified into factor, efficiency and innovation‐driven economies. Our concept of governance perception includes three dimensions: accountability, government effectiveness and corruption. We find that countries with a higher level of economic development show, on average, more sophisticated PFM systems characterized by the presentation of accrual‐based financial statements, the application of value for money audits and higher budget transparency. When analysing the sub‐samples of countries according to the level of economic development, we find that countries with similar governance perception scores show different patterns of PFM practices, suggesting that there is no one‐size‐fits‐all approach. Copyright © 2015 John Wiley & Sons, Ltd.     

Rules and Flexibility in Public Budgeting: The Case of Budget Modernisation in Australia

This paper explores the features of public budgeting that make it resistant to efforts to balance central oversight and situational flexibility. Its aim is to help explain why systemic efforts at budget modernisation in the name of ‘devolution’ may have failed to deliver expanded budget flexibility. After defining flexibility, and briefly surveying how it can be inhibited by budget practices using the example of collaboration, the paper applies a taxonomy of general ‘budget rules’ to illustrate the trade‐offs between control and flexibility. It uses an analysis of budget reform in the Australian federal government over the last 30 years to identify a key set of ‘legacy reforms’ – all intended primarily to enable budget flexibility – to show how their design and redesign were purposed as modification to the general rules, and how, ultimately, they were constrained by them.     

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。     

基于多中心治理的公共政策产出机制研究

公共政策产出存在多种机制:政府主导的"内生型"、公众有限参与的政府"回应型"、多中心治理下的"网络型"等。在各民主制国家多种政策产出机制是并存的,只是由于民主政治发展程度不同,三者所占比重不等而已。在治理理论成为一种政治思潮的今天,多中心的"网络型"政策产出机制也受到越来越多的欢迎和关注。这既给传统的政策产出机制带来一系列的影响,也使得该机制的不足得以暴露,如何进一步优化这一政策产出机制成为亟待解决的问题。     

Coefficient stability and structural change in the Spanish economy

The main aim is the study of coefficient stability using comparative analyses of Spanish input–output tables of recent decades. We try to provide answers to questions related to the nature and intensity of changes in the production structure, implementing procedures both of a direct nature as well as of an indirect one, following Mesnard’s proposal. We further raise the possibility of forecasting branch evolution by means of demand-driven or supply-driven models, depending on coefficient stability, in accordance with the work of Ranko Bon.