政府与社会关系视角下的政府信用构成要素研究

政府与社会是一种契约关系。政府信用的实质就是在契约关系中政府的合法性问题。政府与社会的良性互动不仅构成政府信用建设的现实基础,也是政府信用要素研究的理论基础。在政府与社会关系的视角下,结合政府信用的基本原则,提炼出了七大政府信用构成要素,从系统、动态的角度分析了各构成要素所需要遵循的原则和建设目标。     

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.     

论我国中小投资者对证券市场的信心构建——以证券民事赔偿诉讼方式的选择为视角

证券市场上违背诚信的行为愈演愈烈,而人数众多的中小投资者却得不到应有的民事救济,如此,不仅有损受害者的利益,也将摧毁广大中小投资者对证券市场的信心.故在金融市场诚信为王的理念下,必须寻找可行的民事救济之路.梳理美国集团诉讼的优劣并进行本土化借鉴分析后发现,适合中国的证券民事赔偿诉讼方式的路径选择是应当恢复人数不确定的代表人诉讼,同时采用示范性诉讼方式及多元化纠纷解决机制,并糅合进集团诉讼的有利元素.     

Comment on Dennis P. Culhane et al.’s “Public shelter admission rates in Philadelphia and New York City: The implications of turnover for sheltered population counts”

Low-Income Housing Tax Credit (LIHTC) developments serve renter households with incomes between 30% and 60% of Area Median Family Income. Ideally, the program places units into neighborhoods where there is a shortage of units serving this cohort. LIHTC units are allocated to developers by state agencies through their Qualified Allocation Plans which should direct units to areas of need. Using a national database, this research examines where LIHTC developments were placed in service to determine whether these developments enter tracts experiencing shortages.

The LIHTC program is not directing units to those census tracts where there is a latent demand for units in this rent range. Rather, it is placing units into tracts that have surpluses. Equally, the program is not placing units in tracts with little or no affordable housing. This suggests that the program is not breaking down the income separation that exists in the nation's housing markets.     

The low income housing tax credit and racial segregation

This paper addresses a critical but almost unexamined aspect of the Low Income Housing Tax Credit (LIHTC) program – whether its use (and in particular, the siting of developments in high-poverty/high-minority neighborhoods), is associated with increased racial segregation in the metropolitan area. Using data from the Department of Housing and Urban Development (HUD) and the Census, supplemented with data on the racial composition of LIHTC tenants in three states, we examine three potential channels through which the LIHTC could affect segregation: where LIHTC units are built relative to where other low income households live, who lives in these tax credit developments, and changes in neighborhood racial composition in neighborhoods that receive tax credit projects. The evidence on each of these channels suggests that LIHTC projects do not contribute to increased segregation, even those in high poverty neighborhoods. We find that increases in the use of tax credits are associated with declines in racial segregation at the metropolitan level.     

Film Reviews

Relying on experimental methodology, we find that positive and negative reports of specific aspects of the economy influence the audience's assessments of political responsibility for the state of the economy. In addition, whether the president actively attempts to take credit (in the case of positive economic news) or attempts to avoid blame (in the case of negative economic news) also influences assessments. Finally, we find that effects are largely dependent on individual levels of partisanship.     

成效、问题及对策：山东省两县市“多村一社区”的社区服务体系建设的调查

该文分析了通过撤村建社区,在中心村设立社区服务中心,构建起政府性公共服务体系、社区自我服务体系与市场化服务体系有机结合的农村社区服务体系的成效,即政府性公共服务中有的服务项目规范化、专业化程度较高,村民满意度比较高;社区与企业合作提供的便民利民服务的供给比较充分。但是,也存在诸如县域间社区服务中心的建设力度差距较大、社区村（居）民自我服务匮乏、中心村与非中心村服务资源获得存在较大差距等问题。为此建议,通过强化各级政府财政转移支付,促进社区基础公共服务设施均等化配置;持续推进村（居）民自治与社区参与,促进“多村一社区”建设与村（居）民自治二者间的协调发展;加强非中心村的服务站点建设,缩小社区服务资源获得方面的差异等途径以促进“多村一社区”的社区服务体系建设。     

Games borrower governments play: the implementation of economic adjustment programmes in Cyprus and Portugal

Research on the Economic Adjustment Programmes (EAPs) for Eurozone crisis countries has so far acknowledged the role of creditor countries and Troika institutions or has examined the economic effects or structural determinants of domestic implementation processes. The role of borrower governments as strategic actors within the ‘Troika complex’ has been neglected. Taking Cyprus and Portugal as cases in point, the article shows how reform-oriented borrower governments used the interaction with the Troika to overcome veto player opposition to programme implementation. Drawing on the two-level game and on negotiation theory, the study discusses borrower strategies in response to opposition from the court or parliament, and the costs of no agreement. Reform-oriented governments mostly used commitments to the international level or Troika pressure to pursue coercive strategies vis-à-vis domestic opponents. High costs of no agreement seem to be a necessary means to pass on political and market pressure through coercion.     

Science governance and the politics of proper talk: governmental bioethics as a new technology of reflexive government

Abstract

The article examines the emergence of governmental bioethics in Great Britain, France and Germany, i.e. bodies, discourses and procedures meant to guide policy-making in terms of ethical considerations. It argues that governmental bioethics, marked by openness, transparency and participation, can be understood as a form of reflexive government in the realm of science governance. It grew out of the problematization of older forms of science governance based on ideas of effectiveness, scientific expertise and system stability, and operates through structuring and managing proper talk rather than intervening in processes of techno-scientific development. Yet, rather than challenging the commitment to techno-scientific ‘progress’, it stabilizes it through mechanisms of inclusion, involvement and mobilization: within the framework of proper ethical talk, participation can be employed to pursue rather than oppose system stability.