The Center’s Distributive Strategy and Fund Allocation

2020 ◽  
pp. 86-110
Author(s):  
Xian Huang
Keyword(s):  
Public Sector ◽  
Social Welfare ◽  
Local Governments ◽  
Central Government ◽  
Welfare Provision ◽  
Fund Allocation ◽  
Fiscal Transfers ◽  
Important Means ◽  
And Behaviors ◽  
Primary Materials

Chapter 4 focuses on Chinese central leaders (the Center) and their distributive strategy and behaviors in providing social welfare. The deliberations and calculations reflected in the central leaders’ speeches between 1998 and 2011 show that the stratified expansion of social welfare was the Center’s most preferred model for social welfare provision in this period. Various internal speeches and communication revealed the hidden concern and measures taken to maintain the elites’ welfare privileges and benefits during the welfare expansion. Careful reading of the primary materials also suggests that the Center’s fiscal transfers to local governments were an important means for maintaining the welfare privileges of elite groups (e.g., civil servants, public-sector and SOE formal employees). This chapter later analyzes the central-to-local fiscal transfers from 1999 to 2010 and finds that the larger the elite groups in a province, the greater were the fiscal transfers the province received from the central government.

Welfare Implications of Congestion Pricing: Evidence from SFpark

2021 ◽  
Author(s):  
Pnina Feldman ◽  
Jun Li ◽  
Hsin-Tien Tsai
Keyword(s):  
Public Sector ◽  
Social Welfare ◽  
San Francisco ◽  
Local Governments ◽  
Congestion Pricing ◽  
Search Costs ◽  
Problem Definition ◽  
Theory And Practice ◽  
Spatial Search ◽  
Welfare Implications

Problem definition: Congestion pricing offers an appealing solution to urban parking problems—charging varying rates across time and space as a function of congestion may shift demand and improve allocation of limited resources. It aims to increase the accessibility of highly desired public goods and to reduce traffic caused by drivers who search for available parking spaces. At the same time, complex policies make it harder for consumers to make search-based decisions. We investigate the effect of congestion pricing on consumer and social welfare. Academic/practical relevance: This paper contributes to the theory and practice of the management of scarce resources in the public sector, where welfare is of particular interest. Methodologically, we contribute to the literature on structural estimation of dynamic spatial search models. Methodology: Using data from the City of San Francisco, both before and after the implementation of a congestion-pricing parking program, SFpark, we estimate the welfare implications of the policy. We use a dynamic spatial search model to structurally estimate consumers’ search costs, distance disutilities, price sensitivities, and trip valuations. Results: We find that congestion pricing increases consumer and social welfare by more than 4% and reduces search traffic by more than 10% in congested regions compared with fixed pricing. However, congestion pricing may hurt welfare in uncongested regions, in which the focus should be on increasing utilization. Moreover, an unnecessarily complex congestion-pricing scheme makes it difficult for consumers to make search-based decisions. We find that a simpler pricing policy may yield higher welfare than a complex one. Lastly, compared with a policy that imposes limits on parking durations, congestion pricing increases social welfare by allocating the scarce resource to consumers who value it most. Managerial implications: The insights from SFpark offer important implications for local governments that consider alternatives for managing parking and congestion and for public-sector managers who evaluate the tradeoffs between approaches to manage public resources.

scholarly journals Georgia

2020 ◽  
Vol 20 (223) ◽  
Author(s):  
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Central Government ◽  
Balance Sheet ◽  
The State ◽  
Net Worth ◽  
State Owned Enterprise ◽  
National Bank ◽  
The Government

Georgia’s public sector balance sheet (PSBS) is in relatively healthy shape, with assets exceeding liabilities, and is comparatively lean. Looking across all entities that the government controls, including the central government, local governments, the State-Owned Enterprise (SOE) sector and the National Bank of Georgia (NBG), total assets are worth 149 percent of GDP, made up of cash, loans, infrastructure, land and productive SOE assets. Liabilities are worth 81 percent of GDP, primarily comprising loans and debt of the government and SOEs. This leaves positive net worth of 68 percent of GDP, putting it in the top third of countries in the IMF’s database.

scholarly journals China’s Agricultural Diplomacy Under the “Going Global” Strategy

2019 ◽  
Vol 05 (04) ◽  
pp. 557-576
Author(s):  
Zhang Shuai
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Global Strategy ◽  
Chinese Enterprises ◽  
Leading Role ◽  
Chinese Characteristics ◽  
Belt And Road ◽  
Development Plans ◽  
Important Means ◽  
Multiple Challenges

Since the inception of the “going global” strategy two decades ago, China has attached increasing importance to agricultural diplomacy. International agricultural cooperation has become both an end and a means of China’s diplomacy, as well as an integral part of China’s “grand diplomacy.” China’s agricultural diplomacy has many features, including: the central government playing a leading role; ministerial agencies undertaking specific programs; local governments being responsible for implementation; and enterprises acting as active participants. All these contribute to China’s overall diplomacy and help maintain food security of the target countries and promote the overseas interests of Chinese enterprises. Through various practices, China’s agricultural diplomacy has been working well with the mutual reinforcement of bilateral and multilateral approaches; and interactions among diversified diplomatic entities are encouraged. China’s agricultural diplomacy has enriched the meaning of “major-country diplomacy with Chinese characteristics” and constitutes an important means for China to participate in global governance and to align with the development plans of target countries. Since China’s agricultural diplomacy is still faced with multiple challenges, it is imperative for China to improve related mechanisms, explore new ways of agricultural cooperation in third countries, and formulate new patterns for agricultural diplomacy along the “Belt and Road.”

Earnings management in local governments: the role of political factors

2019 ◽  
Vol 20 (3) ◽  
pp. 331-348 ◽  
Author(s):  
Sandra Cohen ◽  
Marco Bisogno ◽  
Ioanna Malkogianni
Keyword(s):  
Public Sector ◽  
Earnings Management ◽  
Local Governments ◽  
Management Practices ◽  
Choice Theory ◽  
Central Government ◽  
Accrual Accounting ◽  
Political Factors ◽  
Content Type ◽  
Management Behaviour

Purpose The purpose of this paper is to examine earnings management practices in local governments (LGs). The implementation of accrual accounting in LGs opens the way for empirical research on the topic, as reporting high surpluses or high deficits can be negatively interpreted by the central government, monitoring authorities, citizens and political opponents. According to public choice theory, the conflicting interests between politicians, who pursue re-election, and voters, who observe politicians’ actions to assess their alignment with social welfare, create fertile ground for earnings management practices. Design/methodology/approach The study calculates discretionary accruals, by using the Jones (1991) model, and relates them to several political variables. It employs a large sample of Greek and Italian LGs. The Greek database covers the period from 2002 to 2015 with about 4,300 observations, and the Italian database includes the period from 2008 to 2015 with about 1,130 observations. Findings The findings from the analysis give evidence that LGs engage in earnings management. The principal factor is the electoral cycle, as earnings management seems to be greater when the mayor is re-elected than when the mayor is elected for the first time. Furthermore, the period before elections create conditions that cultivate earnings management attitudes. Research limitations/implications Previous studies have principally investigated earnings management in the private sector. Considering that many public-sector entities have implemented accrual accounting systems, this study intends to examine earnings management behaviour at the LG level, providing interesting findings for researchers and policy makers. Practical implications A better understanding of the political factors and the financial conditions, which act as obstacles or facilitators, should work hand in hand with the accounting reforms. The usefulness of financial statements for decision making and control presupposes that they are of high quality, an attribute that can be impaired by earnings management. Originality/value This study investigates the influence of political factors on earnings management behaviour in public-sector contexts where self-interest and accountability pressures coexist.

PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA

2016 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Samuel Christian Ara ◽  
Titiek Herwanti ◽  
Endar Pituringsih
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Information Policy ◽  
Capital Expenditures ◽  
Government Performance ◽  
Public Sector Accounting

<p><em>This research is aimed at examining and analyzing the effect of</em><em> the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.</em></p>

scholarly journals “Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

2019 ◽  
Vol 33 (2/3) ◽  
pp. 117-139 ◽  
Author(s):  
Tobias Polzer ◽  
Levi Gårseth-Nesbakk ◽  
Pawan Adhikari
Keyword(s):  
Public Sector ◽  
Institutional Theory ◽  
Local Governments ◽  
Central Government ◽  
Diffusion Theory ◽  
Accounting Standards ◽  
Developed Countries ◽  
Analytical Framework ◽  
Content Type ◽  
Public Sector Accounting

Purpose The purpose of this paper is to provide a global overview of the adoption status of International Public Sector Accounting Standards (IPSASs) in the different contexts of developed and developing countries on central government level, particularly delineating key reform issues and attempts to overcome these. Design/methodology/approach Drawing on an analytical framework that combines neo-institutional theory with diffusion theory, prior research and official documents were re-analysed. Findings There are substantial differences regarding whether countries acknowledge having experienced large implementation challenges and the extent to which the reform benefits have been achieved. The study sheds light on the (institutional) underpinnings of these differences. Research limitations/implications First, the analysis could be extended to regional and local governments, as well as social funds. Both qualitative and quantitative strategies are suggested. Second, the implementation of the conceptual framework deserves further attention. Third, further research should more thoroughly scrutinise cost-benefit analyses used for justifying the (non)implementation of IPSASs, and in particular the assumptions that are being made in such analyses. Practical implications The paper informs policymakers and standard setters by delineating the areas and issues complicating the widespread adoption of IPSASs across countries, including pointing out directions to overcome these. Social implications Substantial amounts of public money are invested internationally to converge accounting standards and translate them into native languages. A close(r) monitoring is needed to ensure that these efforts obtain sufficient value for money. Originality/value This study is original as it applies an analytical framework that combines neo-institutional theory and diffusion theory to examine public sector accounting convergence issues internationally. Such an approach explicitly puts a focus on decoupling between reform “talk” (decision) and “walk” (implementation) and helps to analyse the reasons for this decoupling.

scholarly journals Are Central Government Rules Okay? Assessing the Hidden Costs of Centralised Discipline for Municipal Borrowing

2020 ◽  
Vol 12 (23) ◽  
pp. 9932
Author(s):  
Davide Eltrudis ◽  
Patrizio Monfardini
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Central Government ◽  
Municipal Bonds ◽  
Policy Makers ◽  
Tax Sharing ◽  
Set Up ◽  
Government Rules ◽  
The Cost ◽  
And Control

In the EU, the specialty municipal banks have been the traditional funding source besides tax sharing and governmental transfers for Local Governments (LGs). With the decentralization process, LGs experienced different market-based options so that banks were no longer the only source of funding. However, with the onset of the Eurozone crisis, public sector debt is no more risk-free, and the cost of borrowing became unstable over time. To minimise such risks, Central Governments forced LGs to adopt general principles of control of local borrowing. Previous studies evidenced that centralised controls affect unitary countries more than federations. This paper investigates the Centralised Discipline and Control Model to understand whether it generates hidden costs. For such a purpose, the paper compares municipal bonds against borrowing from banks in Italy, a European unitary country. This paper highlights the existence of hidden costs for Italian LGs because the Central Government set up an expensive system for controlling the entire public sector debt. Policy makers should pay particular attention to which model of control to adopt by considering their country’s specific characteristics and the potential impacts of the different models on them, according to the present economic circumstances.

scholarly journals PELAKSANAAN PENGELOLAAN ALOKASI DANA DESA (ADD) UNTUK MEWUJUDKAN AKUNTANSIBILITAS DAN GOOD GOVERNANCE DESA

2016 ◽  
Vol 7 (2) ◽  
pp. 185
Author(s):  
Kiki Debi Sintia ◽  
Joko Hadi Susilo
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Good Governance ◽  
Comparative Method ◽  
The Public ◽  
Village Government ◽  
The Village

<p><strong>Abstract</strong></p><p>The phenomenon that occurs in the public sector agencies today is the revitalization of governance (good governance). One cause is the revitalization of the public demands for accountability. Through the improvement of accountability, the disclosure of information to the public will be more extensive in which as the principal, the society is entitled to know the information related to the performance of public sector agencies for the evaluation and control on the management of resources that have been mandated. Today, accountability development is not only done by the central government and local governments alone. The village government also contributes to the realization of government responsible (accountable), especially on the financial management of the village in order to avoid misappropriation offunds. The purpose of this study is to investigate the implementation of law number 6 of 2014 in realizing the accountability of village financial management within the planning side, implementation, administration, reporting, accountability, guidance and supervision of village finances. This research uses descriptive qualitative comparative method which is to describe the financial management of the village Banggle and village Toyomarto and then compare to the law number 6 of 2014 and its supporting rules, so a conclusion can be drawn. The results showed that based on law number 6 of 2014 outlines, the financial management of the Village Toyomarto had been accountable, but technically there were still many obstacles. For example, the village planning is not timely, delay in release of funds from the local government to the village, delay in reporting to the regents, the accountability report had not been published to the public, and the supervision and oversight of local government less maxi¬mum. Thus, it is a need for intensive assistance to improve financial management in the village Banggle and village Toyomarto.</p><p><strong>Abstrak</strong></p><p>Fenomena yang terjadi pada instansi sektor publik dewasa ini adalah revitalisasi tata kelola pemerintahan (good governance). Salah satu penyebab revitalisasi adalah adanya tuntutan pertanggungjawaban terhadap publik (accountability). Melalui peningkatan pertanggungjawaban maka keterbukaan informasi kepada masyarakat semakin luas. Sebagai principal, masyarakat berhak mengetahui informasi terkait kinerja instansi sektor publik untuk bahan evaluasi dan kontrol terhadap pengelolaan sumber daya yang telah diamanahkan. Kini peningkatan akuntabilitas tidak hanya dilakukan oleh pemerintah pusat dan pemerintah daerah saja. Pemerintah desa juga turut serta dalam mewujudkan pemerintahan yang bertanggungjawab (accountable), terutama atas pengelolaan keuangan desa agar tidak terjadi penyelewengan dana. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan Undang-Undang Nomor 6 Tahun 2014 dalam mewujudkan akuntabilitas pengelolaan keuangan desa dari sisi perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, pembinaan dan pengawasan keuangan desa. Penelitian ini menggunakan metode kualitatif deskriptif komparatif yaitu mendiskripsikan pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto kemudian membandingkan dengan Undang-Undang Nomor 6 Tahun 2014 dan aturan penunjangnya, sehingga dapat ditarik sebuah kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Undang-Undang Nomor 6 Tahun 2014 secara garis besar pengelolaan keuangan Desa Banggle dan Toyomarto telah accountable, namun secara teknis masih banyak kendala. Kendala tersebut seperti perencanaan desa yang tidak tepat waktu, keterlambatan pencairan dana dari pemerintah daerah ke desa, keterlambatan pelaporan kepada bupati, laporan pertanggungjawaban belum terpublikasi kepada masyarakat, dan pembinaan serta pengawasan dari pemerintah daerah yang kurang maksimal. Sehingga perlu adanya pendampingan yang intensif untuk memperbaiki pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto.</p>

scholarly journals Game analysis of Behaviors among Food Safety Governance subjects

2020 ◽  
Vol 189 ◽  
pp. 02006
Author(s):  
Lisha Song ◽  
Qinghua Wang ◽  
Hongyang Shi
Keyword(s):  
Food Safety ◽  
Local Governments ◽  
Central Government ◽  
Game Analysis ◽  
The Public ◽  
Governance Effectiveness ◽  
Behavioral Game ◽  
And Behaviors ◽  
The Government ◽  
The Cost

Effective governance is the fundamental guarantee for effective food safety governance. Food safety governance involves many stakeholders and complex interest conflicts. Effective coordination of the interests and behaviors of all parties is the key to improving governance effectiveness. One of the main dilemmas of food safety governance is information asymmetry. On this basis, this paper discusses the interest relationships and behaviors of the government, enterprises, and the public in the process of food safety governance, and constructs a behavioral game analysis between the central government and local governments and between the government, enterprises, and the public. The results show that the food safety governance is the most effective when the objectives and behaviors of governance subjects are consistent and compatible. The higher the cost of central government governance is, the more proactive local governments are in governance, the better the enterprise self-restrain and self-govern, the greater the enthusiasm of the public to participate in governance is, the more effective the food safety governance.

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