现代西方公共受托责任研究述评
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外国经济与管理 2005 年 第 27 卷第 07 期, 页码：58 - 65
摘要
参考文献
摘要
从上世纪60～70年代起,西方学者从公共行政,政府财务报告和内部控制、绩效评估和绩效审计、治理和战略管理等角度,对公共受托责任理论展开了深入和系统的研究。本文通过梳理西方学者的研究文献,把各种理论归纳为控制观、报告观、理性观和战略观等四大理论流派,并分别介绍了各种流派的主要观点,最后对各种理论的优点和局限性进行了评析。
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[9]BarbaraSRomzek.Accountabilityofcongressionalstaff[J].JournalofPublicAdministrationResearchandTheory,2000,(2):413-446.
[10]RowanJones.Thedevelopmentofconceptualframeworksofaccountingforthepublicsector[J].FinancialAccountabili ty&Management,1992,(4):249-264.
[11]DavidMayston.Financialreportinginthepublicsectorandthedemandforinformation[J].FinancialAccountability&Management,1992,(4):317-324.
[12]AndrewGray.Codesofaccountabilityandthepresentationofanaccount:towardsamicro administrativetheoryofpub licaccountability[J].PublicAdministrationBulletin,1984,(46):2-14.
[13]AndrewGray&BillJenkins.Accountablemanagementinbritishcentralgovernment:somereflectionsofthefinancial managementinitiative[J].FinancialAccountability&Management,1986,(3):171-186.
[14]KevinPKearns.Fromcomparativeadvantagetodamagecontrol:clarifyingstrategicissuesusingSWOTanalysis[J].NonprofitManagement&Leadership,1992,(1):3-22.
[15]KevinPKearns.Thestrategicmanagementofaccountabilityinnonprofitorganizations:aanalyticalframework[J].PublicAdministrationReview,1994,(3/4):185-192.
[16]王光远.管理审计理论[M].北京:中国人民大学出版社,1996:178.
[17]Coy,DandMPratt.Aninsightintoaccountabilityandpoliticsinuniversities:acasestudy[J].Accounting,Auditing&AccountabilityJournal,1998,(5):540-561.
[18]Coyetal.Publicaccountability:anewparadigmforcollegeanduniversityannualreports[J].CriticalPerspectiveson Accounting,2001,(12):1-31.
[19]GeorgeBoyne,JenniferLaw.Accountabilityandlocalauthorityannualreports:thecaseofwelshdistrictcouncils[J].FinancialAccountability&Management,1991,(3):179-194.
[20]Day,PandRKlein.Accountabilities:fivepublicservice[M].London:TavistockPublications,1987:243.
[2]王光远.强化公共受托责任,改进政府绩效评估[N].光明日报,2005-3-23:11.
[3]Sinclair,A.Thechameleonofaccountability:formsanddiscourses[J].Accounting,OrganizationsandSociety,1995,(2/3):219-237.
[4]JamesMPatton.Accountabilityandgovernmentalfinancialreporting[J].FinancialAccountability&Management,1992,(3):165-180.
[5]RonKluvers.Accountabilityforperformanceinlocalgovernment[J].AustralianJournalofPublicAdministration,2003,(3):57-69.
[6]AndrewGray&BillJenkins.Codesofaccountabilityinthenewpublicsector[J].Accounting,Auditing&Accountability Journal,1993,(3):52-67.
[7]BarbaraSRomzek&Ingraham,JDubnick.Accountabilityinthepublicsector:lessonsfromthechallengertragedy[J].PublicAdministrationReview,1987,(5):227-238.
[8]Weber,EP.Thequestionofaccountabilityinhistoricalperspective:fromJacksontocontemporarygrassrootsecosystem management[J].AdministrationandSociety,1999,(4):451-494.
[9]BarbaraSRomzek.Accountabilityofcongressionalstaff[J].JournalofPublicAdministrationResearchandTheory,2000,(2):413-446.
[10]RowanJones.Thedevelopmentofconceptualframeworksofaccountingforthepublicsector[J].FinancialAccountabili ty&Management,1992,(4):249-264.
[11]DavidMayston.Financialreportinginthepublicsectorandthedemandforinformation[J].FinancialAccountability&Management,1992,(4):317-324.
[12]AndrewGray.Codesofaccountabilityandthepresentationofanaccount:towardsamicro administrativetheoryofpub licaccountability[J].PublicAdministrationBulletin,1984,(46):2-14.
[13]AndrewGray&BillJenkins.Accountablemanagementinbritishcentralgovernment:somereflectionsofthefinancial managementinitiative[J].FinancialAccountability&Management,1986,(3):171-186.
[14]KevinPKearns.Fromcomparativeadvantagetodamagecontrol:clarifyingstrategicissuesusingSWOTanalysis[J].NonprofitManagement&Leadership,1992,(1):3-22.
[15]KevinPKearns.Thestrategicmanagementofaccountabilityinnonprofitorganizations:aanalyticalframework[J].PublicAdministrationReview,1994,(3/4):185-192.
[16]王光远.管理审计理论[M].北京:中国人民大学出版社,1996:178.
[17]Coy,DandMPratt.Aninsightintoaccountabilityandpoliticsinuniversities:acasestudy[J].Accounting,Auditing&AccountabilityJournal,1998,(5):540-561.
[18]Coyetal.Publicaccountability:anewparadigmforcollegeanduniversityannualreports[J].CriticalPerspectiveson Accounting,2001,(12):1-31.
[19]GeorgeBoyne,JenniferLaw.Accountabilityandlocalauthorityannualreports:thecaseofwelshdistrictcouncils[J].FinancialAccountability&Management,1991,(3):179-194.
[20]Day,PandRKlein.Accountabilities:fivepublicservice[M].London:TavistockPublications,1987:243.
引用本文
刘秋明. 现代西方公共受托责任研究述评[J]. 外国经济与管理, 2005, 27(7): 58–65.
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