中国责任政府研究的三个基本问题

责任政府是我国行政体制改革的重要内容,其理论和实践都取得了很大进展。本文对2000年以后国内有关责任政府研究中的三个基本问题进行综述和评价,并结合国外相关研究和实践的前沿,探讨未来研究的方向。     

地方政府奢侈行政现象治理与问责制

我国行政成本的居高不下与各级地方政府的奢侈行政现象密切相关。从该现象产生的内在根源出发,可以将地方政府奢侈行政现象归结为"诱发型"浪费和"原发型"浪费两种类型。完善行政问责制有利于遏制"诱发型"浪费,但要真正遏制乃至根治"原发型"浪费还必须对制度、政策、结构及价值等进行整体问责。因此,考量我国遏制地方政府奢侈行政现象久治无功的缘由,应该重新审思问责制能否成为解决问题的一个突破口,并以此推进政府的深层变革。     

The Quango Conundrum

Quangos (or more accurately, arm's length bodies) are the subject of repeated culls by incoming governments, yet individually are seen as useful devices to reassure the public and give confidence in the performance of public functions. We argue that the confused landscape and poor governance has contributed to the view that, as a class, ALBs are inefficient and unaccountable. The government needs to take the opportunity of its review to rationalise the complex landscape of ALBs, and put governance on a more robust long‐term footing based on the degree of freedom an ALB needs to command public confidence.     

Accounting for Future Generations: Intergenerational Equity in Australia1

Australian governments have published three intergenerational reports since 2002. In line with a general international trend these reports pointed to a problem said to arise from an ageing population which exposes Australia to the risk of a future major fiscal crisis. In this article we argue that by failing to use a generational accounting framework, the reports privilege the elderly at the expense of young people. Added to this, they fail to engage any discussion of intergenerational equity defined as distributive fairness and justice. In this article we explore the value of various approaches to intergenerational justice, focusing on the Principle of Intergenerational Neutrality derived from Rawls' theory of justice. We argue that this does not work as well from a policy point of view as Sen's freedom‐as‐capabilities approach. We conclude that linking Sen's approach to justice to a generational accounting will enable governments to address future issues of equity.     

行政问责制的社会法理究缘

在社会领域,政府行政责任是国家与社会对立统一关系的体征,是国家社会职能法律化的社会义务。行政问责制是社会体制法律化的必然结果,其中,政府社会责任被法律化为必须履行的社会义务,社会体制中主体的权利（力）义务（责任）的运行都成为法律化的结果,为实现这一法律化的要求,行政问责制便成为必然。     

论军事行政问责法律制度

依法对军队中失职的行政人员进行问责,是提高军事行政管理水平,增强部队战斗力的重要保证。然而现行军事行政问责法律制度却存在相关法律规定分散,制度设计陈旧,执行力度较弱等诸多问题。于是,对其进行进一步的研究具有十分重要的理论和现实意义。现从军事行政问责法律制度的历史及现状出发;进而针对存在的问题提出相关完善建议,以求对我军的法治化建设有所裨益;     

Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards

The French General Law of Finances of 2001 introduced a set of accounting standards including an explicit conceptual framework reconciling accrual basis accounting with the specific aspects of accounting for central government activities. This article analyzes this French set of accounting standards from a dualistic perspective that compares both business and non-business accounting. Three different views of accounting for business enterprises are addressed: the wealth-basis (static), the cash-basis, and the accrual-basis (dynamic). A dynamic view of the accrual basis is adapted to the specificities of non-business entities, including governments. The accounting representation is used here to explore further the nature and role of public sector activities within the economic system and their economic and monetary significance.     

Performance Reporting: Assessing the Annual Reports of Malaysian Local Authorities

There have been calls for Malaysian local authorities to be more transparent and accountable in the discharge of their functional responsibilities. This study empirically evaluates the extent and quality of current performance reporting by local authorities. The disclosure of relevant information for discharging accountability obligations, as defined by a broad range of stakeholders, falls short of best practice. Therefore, the performance of Malaysian local authorities lacks transparency. The findings could assist in the development of more comprehensive guidelines for local authority reporting and raise awareness of information stakeholders expect to be reported in the context of accountability.     

Slapping Accountability in the Face: Observance of Accountability in Malawi's Local Governments in the Absence of Councilors

Against the background of Malawi having had no councilors since the second quarter of 2005, this article aims at establishing the effects of the absence of councilors on the promotion of accountability as a tenet of good governance as espoused in the National Decentralization Policy. Adopting a mixed research design with a strong bias towards qualitative research methodologies, the article finds out that in the absence of councilors, observance of accountability by local governments has been negatively affected. The article argues that in the absence of councilors there has been reversal of accountabilities whereby horizontal accountability has been given more emphasis than vertical accountability; having a secretariat that is both a decision-maker and implementer of decisions has been a recipe for abuse of power; and interim mechanisms and emerging institutions responsible for advocating accountability are limited and a mockery of good governance.     

The Correlates of Local Government Responsiveness Under Decentralization: Do Performance Ratings Matter in the Philippines?

To improve local service delivery under decentralization, performance ratings are often introduced. In this article, performance ratings and other correlates of the citizens’ assessment of the responsiveness of their local governments are investigated with a regression analysis of survey data collected during the pilot test of a performance rating scheme in 12 Philippine cities and municipalities in 2001–2003. The local governments in the eight sites where the ratings were announced are assessed less responsive by their own constituents than those in the four control areas by theirs. Possibly, the citizens exposed to the ratings expected better performances from their officials.