Thesis (Ph. D.)--University of Wisconsin--Madison, 1982. / Typescript. Vita. Description based on print version record. Includes bibliographical references (leaves 301-309).

by Li Loong-kun. / Title also in Chinese. / Summary also in Chinese. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1980. / Bibliography: leaf 55.

余國維. / 論文(哲學碩士) -- 香港中文大學硏究院政治及公共行政學部, 1996. / 參考文献 : leaves 149-157. / Yu Guowei. / 鳴謝 / 專用詞語簡介表 / 論文摘要 / Chapter 第一章 --- 緒論 --- p.1 / Chapter 1.1 --- 簡介一九八零年至一九九四年中財政體制變化 --- p.1 / Chapter 1.2 --- 本硏究焦點及問題 --- p.7 / Chapter 1.3 --- 本硏究的原因 --- p.9 / Chapter 1.4 --- 研究價値 --- p.19 / Chapter 1.5 --- 分析的框架 --- p.22 / Chapter 1.6 --- 小結 --- p.34 / Chapter 第二章 --- 財政改革的背景 --- p.37 / Chapter 2.1 --- 中央與地方財政體制安排的回顧 --- p.37 / Chapter 2.2 --- 重建財政改革的爭論 --- p.45 / Chapter 2.3 --- 集權論與分權論 --- p.49 / Chapter 2.4 --- 小結 --- p.53 / Chapter 第三章 --- 「分灶吃飯」財政體制 --- p.54 / Chapter 3.1 --- 「分灶吃飯」產生的背景 --- p.55 / Chapter 3.2 --- 各省市的財政能力 --- p.62 / Chapter 3.3 --- 「分灶吃飯」財政體制的幾種形式 --- p.64 / Chapter 3.4 --- 財政體制改革的基本策略 --- p.72 / Chapter 3.5 --- 「分灶吃飯」的結果 --- p.74 / Chapter 3.6 --- 小結 --- p.75 / Chapter 第四章 --- 「劃分稅種、核定收支、分級包乾」財政體制 --- p.78 / Chapter 4.1 --- 利改稅改革 --- p.78 / Chapter 4.2 --- 「劃分稅種、核定收支、分級包乾」財政體制的特點 --- p.82 / Chapter 4.3 --- 討價還價下的「劃分稅種、核定收支、分級包乾」 財政體制 --- p.86 / Chapter 4.4 --- 實行「劃分稅種、核定收支、分級包乾」 財政體制的種類 --- p.87 / Chapter 4.5 --- 小結 --- p.91 / Chapter 第五章 --- 「財政大包乾」財政體制 --- p.92 / Chapter 5.1 --- 「財政大包乾」體制的出現 --- p.92 / Chapter 5.2 --- 企業承包制促成了「財政大包乾」體制 --- p.93 / Chapter 5.3 --- 財政大包乾財政管理體制 --- p.99 / Chapter 5.4 --- 六種不同的財政包乾形式 --- p.100 / Chapter 5.5 --- 財政包乾體制的特色 --- p.109 / Chapter 5.6 --- 對「地方包乾」的評價 --- p.114 / Chapter 5.7 --- 小結 --- p.115 / Chapter 第六章 --- 分稅制 --- p.117 / Chapter 6.1 --- 分稅制的形式 --- p.117 / Chapter 6.2 --- 對分稅制的爭論 --- p.118 / Chapter 6.3 --- 目前分稅制的不完整性 --- p.122 / Chapter 6.4 --- 分稅制試點改革 --- p.124 / Chapter 6.5 --- 分稅制的設計 --- p.127 / Chapter 6.6 --- 中央對地方稅收返還機制 --- p.128 / Chapter 6.7 --- 中央對地方減免稅的返還 --- p.130 / Chapter 6.8 --- 財政補貼和地方上解保持不變 --- p.132 / Chapter 6.9 --- 小結 --- p.134 / Chapter 第七章 --- 結論 --- p.136 / Chapter 7.1 --- 硏究的發現 --- p.136 / Chapter 7.2 --- 解決的方法 --- p.145 / 參考書目 --- p.149 / 附錄：中國財政改革大事年表 --- p.158 / 表格 --- p.172

Thesis (Ph. D.)--University of Canterbury, 2002. / Typescript (photocopy). Includes bibliographical references (p. [259]-287). Also available via the World Wide Web

A research report submitted In partial fulfilment of the requirements for the degree of Master of Commerce (Accounting), University of the Witwatersrand / The success of public sector accountancy reform as part of the ‘new public management’ is dependent on the common goals of all stakeholders. This research applies new institutionalism to understand the isomorphic pressures being exerted by accounting professionals and international organisations on government agencies to drive these reforms. It analyses the preferences of different stakeholder groups to the opposing doctrines of new public management and progressive public administration. These preferences were analysed through a content analysis of the comments letters submitted to the IPSASB during their recent conceptual framework project. Accounting professionals were found to be motivated by normative and mimetic isomorphism to bring about institutional change under the themes of private sector mimicry, inter-generational equity and performance focused reporting. They were strongly motivated to lobby for these changes by their own self-interest. Government agencies showed a resistance to these changes. Their self-interest reduced the level to which they were influenced by isomorphic pressures. Such resistance was strongest in Canada but weakest in Australia and the United Kingdom. No conclusions could be reached on the role of international organisations in supporting institutional change. / MT2017

Thesis (M.A.)--Guo li zheng zhi da xue. / Cover title. Mimeo, copy. Includes bibliographical references.

Thesis--M. Soc. Sc., University of Hong Kong. / Typewritten.

published_or_final_version / Economics / Master / Master of Social Sciences

Thesis (Ph.D.)--Pennsylvania State University, 2007. / Mode of access: World Wide Web.

Thesis (M.A.)--Guo li zheng zhi da xue. / Cover title. Mimeo, copy. Includes bibliographical references.