论绩效评价导向政府

(430073),,,,1993152004730,,,,,,:,(Boyne&Williams,2003;Stewart,1984),()(),,:,,,()()()(),,,3,,,,,Hood(1995):;,;,,;,,,(),,,,()(),(),,,:()Phillips(2004),,,:,,,,(),Pollitt(2000),,,,()(),,()(Bromwich,1990;Mwita,2000),:1.,:;;;,;,,,4,,,,2.(),,,,,,,()()3.(),,,,,(),(),():,,,,()::;,,():,,,1,,,,(AASB,1990),,,,,,5,,,,:,;86%,(Philip,2002)(2003),(2003),1(SFFACNO.1)1(GASBCSNO.1),(),(),(),,():,,,(,2005;,2002),,,,,,,,,,:;;();;,:1.:,(PSC,2003),(financialassets),,,(),(),(),,,,,2.:,,(PSC,2003),lu,,lv,6lulv:(,2005)FASAB8,(FASAB,1996)(),(2003),:,,,,,,,,,3.:lw,,,,,,lx,,,,,4.:,,(),,,,()(),,,ly,():,,lz,,:,,,,;,,,2001,;,(),;,(),,,,:7lwlxlylz,,,,Philip(2002),,50%(FASAB,1996;GASB,1998)(),,()();,,,,,;,,,,,,,,,,.2002..,5:3439,.2005..,11:6165,,...2002..1.:.2004.2003.1.:(FASAB).,,.2004..1.:(GASB).,,.2004..1.:AASB.1990.StatementofAccountingConceptsSAC12DefinitionoftheReportingEntityBoyneG,Gould2WilliamsJ.2003.PlanningandPerformanceinPublicOrganization.PublicManagementReview,Mar,Vol.5Issue1:115132BromwichM.1990.Thecaseforstrategicmanagementaccounting:theroleofaccountinginformationforstrategyincompetitivemarkets.Accounting,OrganizationsandSociety.15HoodChristopher.1995.TheNewPublicManagementinthe1980s.Accounting,Organizations&Society,Feb/AprVol20Issue2/3:93109MwitaJI.2000.Performancemanagementmodel.InternationalJournalofPublicSectorManagement.Vol.13Issue1:19,2PhillipsJK.2004.AnApplicationoftheBalancedScorecardtoPublicTransitSystemPerformanceAssessment.TransportationJournal.WinterVol43Issue1:2655,30,3PollittChristopher.2000.IsTheEmperorinHisUnderwear:Ananalysisoftheimpactsofpublicmanagementreform.PublicManagement(UK).JunVol.2Issue2:183StewartJD.1984.Theroleofinformationinpubicaccountabilityinissuesinpublicsectoraccounting.OxfordPhilipPublishersLtd:13348EnglishAbstractsofMainPapersToEstablishaPerformance2AssessmentOrientedGovernmentalAccountingSystemZhangQiTheessentialwaytodischargepublicaccountabilityisthefulldisclosureofinformationofgovernmentalperformance.However,theabsenceofquantitativeinformationrestrictsthedevelopmentoftheoryandpracticeofperformanceassessmentofgovernment.Asaneconomicinformationsystem,accountingshouldhavetheinherentadvantagetosupplyquantitativeinformationandofferthedatatoperformanceassessmentsystemofgovernment.Butcurrentgovernmentalaccountingsystemisnotbroughtintofullplayinperformanceassessment.Therefore,itisnecessarytoestablishaperformance2assessmentorientedgovernmentalaccountingsystem.CorporateValueofSeparatingCash2FlowRightsFromControl:EmpiricalStudyonFamilyOwnedPublicFirmsinChinaGuQietalInordertofindtheinfectionmechanismsanddegreeoftheseparatingcash2flowrightsfromcontroloncorporatevalue,wepresentamodelbasedontheprivatebenefitsofcontrol.Wethentestthismodelusingasampleof121familyownedpublicfirmsinChina.Wefindtheaverageseparationrateofcash2flowrightsfromcontroloffamilyownedpublicfirmsinChinais62%,whichisthemostinEastAsia.WefindcorporatevalueoffamilyownedpublicfirmsinChinaisnegativecorrelativewithcash2flowrights,whichduetothecontrollingshareholderpsexpropriatingdividendbehavior.Otherwise,wefindcorporatevalueoffamilyownedpublicfirmsinChinaisnegativecorrelativewithcontrolrightandcorporatesize,anditisirrelevanttotherateofoutsidedirectortodirectorate,thesizeofliabilityandROE.Corporatevalveisnegativecorrelativewithseparationrateofcash2flowrightsfromcontrol.ResearchontheRelationshipbetweenEarningManagementbyRelatedPartyTransactionsandListedCompanypsProfitbeingTransferredbyRelatedpartiesMengYan&ZhangXiumeiThispaperselects147listedcompanieswhichdidnotgetstandardauditingopinionbecauseofrelatedpartytransactionsassamplefrom2001to2004.Bysettingupregressionmodelwiththreeindependentvariables,wegotsomenewfindingsandourpolicysugges2tionis:First,weneedlimitlistedcompaniesppyramid2shareholdingandcross2shareholdinginordertodecreasingthedifferenceofcontrollingshareholderspownershipandcontrollingright.Weshouldnotdecreasetheconcentrationofstockholderpsequitysimply.Second,weshoulddecreasestatepsshareholdinginsteadofincreasingcurrent2shareholdingwhenwereformshareholdingpscirculationproblemandletallsharescirculate.Third,wemayperfectthesystemofappointingindependentdirectorsandcarryoutthesystemofdecreasingvotesprogressively.Fourth,wecanproviderthelowestpercentofshareswhenshareholdersresoluteinshareholderpsmeet2ing.Fifth,wemayimplementthesystemofthelastcompensatetothecontrollingshareholder.RiskandPerformancePaySensitivityinManagerialCompensation:EvidencefromListedCompaniesinChinaZhouJianan&HuangDengshiBasedonthedataaboutChineselistedCompaniesoverperiod20022004,thispaperinvestigatetherelationshipbetweenper2formancepaysensitivityandriskinmanagerialcompensation.Wefindthatthemanagerialcompensationispositivelycorrelatedtocompaniespprofitabilityandshareholderswealth,andastheclassicalagencytheorypredictsthat,theperformancepaysensitivityde2creaseswithriskincreases,whereastheevidenceissomewhatweak.Thenwegofurthertofindthatforthosecompanieswithlowgrowthopportunityorevennogrowthopportunity,theperformancepaysensitivityandriskareinnegativecorrelation,