会计信息失真与公司治理结构

会计信息质量问题是我国资本市场健康发展的重要因素之一,但信息的不真实在上市公司中一直存在,其原因是多方面的.投资者需要真实相关的会计信息,而会计信息系统又处于公司治理结构的控制之中,因此,要保证会计信息的真实,必须优化和完善公司治理结构,从而达到提高会计信息质量,提高投资者信心,保持资本市场稳定繁荣的目的.     

Using participatory geographic approaches for urban flood risk in Santiago de Chile: Insights from a governance analysis

Studies based on information acquired by participative geographic approaches have sought to cope with emergency situations and disasters such as floods. However, the impact of these approaches to flood risk governance systems in order to understand these types of events as a complete risk cycle is still not clear. This paper focuses on analysing the governance possibilities of using participative geographic information like volunteered and public participatory geographic information for flood risk reduction in the case of Santiago de Chile, a city which regularly experiences urban floods during rainy seasons. Based on in-depth interviews and document analysis, our study indicates that a relevant part of the current information used for flood risk reduction efforts is provided to local and regional authorities by the affected population. Though, local actors are not recognized by central agencies as valid agents for the production of official information. Moreover, there are neither instances of communication or deliberation with the community, which reduces the capacity of local actors to discuss possible solutions. Participative geographic instruments are seen as potential mechanisms to strengthen work relations among local actors and authorities, by enhancing new logics for producing and sharing information. The impacts for the current risk governance system though can be diverse depending on the participants' level of commitment of participants and the political relations between actors and agencies. Considered as merely data acquisition and analysis mechanisms, participative instruments reproduce the existing hierarchical top-down structures. Furthermore, local-based approaches can enhance local work, support local diagnostics and increase the decision capacity of citizens.     

Policy integration for adaptive water governance: Learning from Scotland's experience

This paper contributes to on-going attempts at bringing together two influential ideas in water governance: Integrated Water Resource Management (IWRM) and adaptive governance. In particular, a tension remains between the call in IWRM for the use of formal institutions, such as river basin organisations, to secure public policy integration, and the assumptions in adaptive governance in favour of informal collaboration between essentially independent policy actors. To clarify this relationship, this article draws on theoretical research on public policy integration, and uses these insights in an empirical setting to identify mechanisms that can facilitate effective policy integration for adaptive water governance. The research is based on recent attempts in Scotland to implement IWRM ideas to improve flood management. Several governance mechanisms were adopted to facilitate the integration of flood, water and rural land use policies. Six Scottish policy regimes are analysed using documentary sources and interviews. Results challenge the idea that collaboration should primarily be built on either river basin organisations or informal mechanisms. We identify a mix of informal and statutory-based mechanisms which may secure political and technocratic commitment to policy integration.     

“The commons” as a dynamic variable in understanding strategic alliances of scale: A groundwater case study in Pajaro Valley,California

Groundwater, a critical resource in many parts of the world, is often characterized as a common pool resource (Brozovic et al., 2006). Multiple individuals utilize groundwater from a basin, and each person has the capacity to reduce the quantity or quality available to others. We turn to a case study of the Pajaro Groundwater Basin in Central California to re-envision the characterization of “commons.” While providing a useful frame from which to analyze groundwater depletion in the Pajaro, we find Common Pool Resource (CPR) theory to be imprecise in its approach to a geographic scale. The notion of the “commons” is central to CPR studies, but there is wide divergence in what the “commons” constitutes, both spatially and socially (Laerhoven and Ostrom, 2007). Rather than propose a normative definition for the “commons,” we suggest that the “commons” as a geographic category is socially constructed and dynamically active over time, akin to the analytic of scale as developed within the fields of political ecology and geography. This move from situating the “commons” as a fixed and discrete geographic area to that which is constantly changing and relational helps us to better understand the ways in which water users collaborate and communicate around shared groundwater sources.     

Knowledge governance for ecosystem-based management: Understanding its context-dependency

The governance of knowledge is a crucial element of ecosystem-based management (EBM) and is deemed important for its effectiveness. In this paper we analyze from an empirical perspective how the governance of knowledge in different EBM practices is organized and with what consequences. Based upon four different case studies – all derived from the Wadden Sea – which resemble different contexts (in terms of available knowledge and level of conflict) we reconstruct four different ways of knowledge governance. These four approaches are labeled the database, the alignment, the assessment and the holistic approach. These approaches differ in how the interaction between knowledge production and decision-making is organized. They show different degrees of success, partly related to the extent to which they fit in the context in which they are applied. Understanding the differences in contexts in which knowledge for EBM has to be organized, can help decision-makers to apply the most suitable way of knowledge governance in their specific case. In cases of low conflict and high knowledge capacity a more static, one-directional way of knowledge governance can suffice, while in more complex contexts a holistic approach seems to be necessary.     

Solution-oriented global environmental assessments: Opportunities and challenges

This article provides an introduction to the Special Issue dedicated to “Solution-oriented Global Environmental Assessments: Opportunities and Challenges”. In the follow-up to the Paris climate agreement and the adoption and early implementation of the global Sustainable Development Goals involving many synergies and trade-offs, the need to shift the focus from environmental problem analysis towards the exploration of specific solution options can be observed in international environmental governance debates. To remain policy-relevant, credible and legitimate, global environmental assessments (GEAs) must carefully adapt to a rapidly evolving governance landscape. This Special Issue sheds light on the potential utility and implications of increased solution-orientation of GEAs. It builds on the research project “The Future of Global Environmental Assessment Making” that was jointly initiated in 2013 by UN Environment and the Mercator Research Institute on Global Commons and Climate Change. The article collection includes research on the coevolution of GEAs and the increasingly solution-oriented governance context; conditions of success for contemporary GEAs; the treatment of divergent viewpoints, stakes and stakeholders in solution-oriented GEAs; knowledge aggregation; and the enhanced measurement of GEA effectiveness in the emerging governance landscape.     

Adaptive governance to typhoon disasters for coastal sustainability: A case study in Guangdong,China

Globally, more people and assets are concentrated on the limited coastal plains where they are exposed to frequent disasters, such as typhoons, rainstorms and floods that often result in tremendous casualties and economic losses. Based on the causal analysis of the historical typhoon cases in the Guangdong Province of China, this study indicates that structural measures alone are not sufficient to resist and offset the impacts caused by typhoon disasters. Additionally, structural measures are unsustainable due to their high investment and low security. Adaptive governance, which uses non-structural measures and resilience building, is a feasible and cost-effective strategy for responding to the cascading effects of typhoon disasters. Multi-stakeholder participation and vertical–horizontal coordination are essential for providing adaptive governance to typhoon disasters. A risk-sharing model was put forward by bringing together the government, insurance companies and victims. Furthermore, a favorable atmosphere for public participation in disaster risk reduction can be fostered and should be a long-term adaptation strategy. The views and frameworks of adaptive governance provide policy makers with insights on coastal disaster risk management within the broader context of climate change.     

Multi-level water governance – the case of the Morsa River Basin in Norway

Management of fresh water resources meets a range of often conflicting interests. Waterways usually run across political and administrative borders and hence make management difficult and collective action politically challenging. In order to meet these challenges, multi-level bioregional approaches to water management have been called for. Such an approach is institutionalised in the EU's Water Framework Directive (WFD). This paper presents the experiences of the Morsa water sub-district in southern Norway, a pilot for implementing the WFD. The paper discusses Morsa in the light of four principles for multi-level water governance: management on a bioregional scale; polycentric governance; public participation; and an experimental approach to water governance. Contrary to widely held assumptions that collective action in polycentric networks will be difficult because actors will follow their own narrow interests, the findings demonstrate how this is not an absolute truth, and how social action cannot be fully explained by rational action theories. The analysis concludes that the relative success of Morsa relates to a complex of factors, including openness of practices and active involvement of key actors, strong but including leadership, and a knowledge based ‘hybrid’ type of multi-level network combining horizontal and vertical network governance.     

How democratic innovations realise democratic goods. Two case studies of area committees in the Netherlands

Participatory planning is becoming increasingly integral to governance. Numerous planning innovations are developed which aim to increase democratic legitimacy and improve decision making. This paper critically reflects on a typical Dutch innovation: the area committee. Based on two individual case studies, we investigate whether area committees realise democratic legitimacy in existing planning practices. Analytically, we focus on four democratic goods: inclusiveness, popular control, considered judgement and transparency. Based on the interdependencies between area committees and government structures we discuss the potential and dilemmas for the area committee to contribute to the democratic legitimacy of environmental policy and rural development.     

Adaptive co-management and network learning in the Room for the River programme

Adaptive co-management and learning are paramount for integrated flood risk management. Relevant literature focuses on adaptation at the level of physical and societal systems. The level of projects and programmes is largely overlooked, but they comprise interventions that adapt our physical systems and they provide opportunities for learning to contribute to transitions of societal systems. This paper aims to increase understanding on how learning takes place and can be stimulated within a programme. The mixed-method case study of Room for the River, a €2.3 billion programme for flood risk management, shows that a programme can be organised using various governance arrangements to stimulate learning and be a means for adaptive co-management to deliver upon environmental objectives.