市县长经济责任审计方法探讨

经济责任审计政策性强、涉及的范围广，审计单位的数量多，内容复杂。基层审计机关在经济责任审计工作中普遍感到时间紧、任务重、协调难，审计质量欠佳，效果不足。因此综合运用适当的审计方法，对提高审计质量和效率就显得尤为重要。     

审计署:“两个责任”共担并进

"审计业务力度有多大,党风廉政建设力度就多大;审计项目延伸到哪儿,党风廉政建设就跟进到哪儿。"2014年以来,审计署党组出台《落实党风廉政建设主体责任的意见》,召开全国审计机关落实党风廉政建设"两个责任"座谈会,举办审计署基层党组织书记落实党风廉政建设主体责任培训班,要求各级审计机关领导班子和领导干部强化责任意识和担当意识,切实负起责任。审计署及各级审计机关的党组织、纪检监察组织不断强化责任担当,进一步扛起党风廉政建设主体责任和监督责任,     

法政新知

5月1日起，多部行政法规、规章、规定和一些地方规定正式开始施行。 新审计法实施条例六大看点《中华人民共和国审计法实施务例》于5月1日起施行。根据《条例》规定，审计人员与被审计单位有经济利益关系应回避；地方审计机关负责人任免应征求上级审计机关意见；审计机关查询被审计单位金融账户负有保密义务；审计机关封存被审计单位资产期限为7日以内；审计机关拟公布上市公司审计结果应提前告知。     

科学基金清除学术腐败

【《北京青年报》１月８日报道】日前，国家自然科学基金委自成立纪检监察审计监督联合办公室以来，首次向媒体公布了２００１年度的“打假成果”。 基金委的材料表明，截止到２００１年１２月１０日，国家自然科学基金委纪检监察审计监督联合办公室共收到举报７６件，其中，举报内容涉及抄袭和剽窃他人成果的１０件、弄虚作假的１３件、专家评审不公的２０件、以同一内容重复申请的２件、滥用科学基金经费的７件、冒名申请的４件、受资助单位及委内管理问题等２０件。科学基金清除学术腐败     

浅谈上市公司舞弊审计中应注意的问题

舞弊审计是一种带有风险性的发现活动。本文提出了上市公司舞弊审计中应注意的若干问题,以期避免审计失败而带来的审计人员的法律责任、经济损失和职业信誉危机。     

监事会与审计委员会的制衡

监事会是现代公司治理结构的一个重要组成部分,在我国公司立法之初,监事会制度就被明确地写入1993年《公司法》。经过了十多年的风雨,这一制度如同虚设。而审计委员会制度起源于英美法系的一种企业内部控制制度,是董事会下设的专门委员会,是公司治理结构的一种制度安排,也是内部审计的外延,外部审计的有效协助。目前我国证监会期望在我国上市公司中引入独立董事和审计委员会制度,旨在完善上市公司治理结构、促进上市公司规范运作。本文试对监事会与审计委员会并存的局面加以分析,力求找出合理划分监事会和审计委员会职责范围,分权制衡,解决两者职责重叠冲突问题的措施与方法。     

监事会与审计委员会的制衡

监事会是现代公司治理结构的一个重要组成部分，在我国公司立法之初，监事会制度就被明确地写入1993年《公司法》。经过了十多年的风雨，这一制度如同虚设。而审计委员会制度起源于英美法系的一种企业内部控制制度，是董事会下设的专门委员会，是公司治理结构的一种制度安排，也是内部审计的外延，外部审计的有效协助。目前我国证监会期望在我国上市公司中引入独立董事和审计委员会制度，旨在完善上市公司治理结构、促进上市公司规范运作。本文试对监事会与审计委员会并存的局面加以分析，力求找出合理划分监事会和审计委员会职责范围，分权制衡，解决两者职责重叠冲突问题的措施与方法。     

关于受理社会各界对国家开发银行资产安全监督举报的

公告 国家开发银行股份有限公司（以下简称国家开发银行）以科学发展观为指导，在融资支持国家经济建设和社会发展的过程中，始终秉承开门办行、民主办行的宗旨，诚挚欢迎并接受来自社会各界对国家开发银行资产安全的监督。自2006年8月国家开发银行成立‘‘审计举报办公室”以来，已公开受理一百多件涉及国家开发银行资产安全的监督举报，广大社会公众对开发银行主动履行社会责任，有效防范风险给予了积极的支持。     

强化财政审计监督 服务安徽经济发展

2006年以来,在安徽省审计厅新一届领导班子率领下,全省各级审计机关以邓小平理论和"三个代表"重要思想为指导,认真贯彻落实科学发展观,围绕省委、省政府的工作中心和审计署的工作部署,认真履行财政审计监督职责,不断推进财政审计转型     

中欧上市公司审计监管合作法律问题研究

审计是上市公司信息披露质量的保证,对于完善公司治理结构具有重要意义;资本流动的全球化使得上市公司审计监管的国际合作十分必要。就此而言存在着两种主要模式:以美国萨班斯法为代表的信任本国和域外监管模式,以及以欧盟公司法第8号指令为代表的相互信任和母国监管模式。欧盟于2011年对我国上市公司的审计监管体制作出等效性认定,为中国和欧盟成员国的合作开创了重要条件,也对中美谈判产生了积极影响。中国应充分利用欧盟的等效性认定,完成与欧盟成员国的谈判并缔结工作安排,完善有关立法,并联合欧盟应对美国的联合检查要求。     

Rights and Resources—Libertarians and the Right to Life

The author addresses Robert Nozick's claim that: “The particular rights over things fill the space of rights, leaving no room for general rights to be in a certain material condition.” Hence Nozick insists that rights are violated if citizens are compelled to contribute to others' welfare, however urgent their needs may be. The author argues that it is characteristic of libertarian theories that they invoke the moral sanctity of private property against welfarist or egalitarian conceptions of social justice. Nozick's version of the libertarian critique has three conceptual pillars–“right,”“thing” and “space.” On that basis Nozick claims that talk of welfare “rights” can be condemned on the plane of rights. This is true, Nozick maintains, even of “the right to life.” The author contends that this argument fails. It equivocates over the idea of “rights”; and it misconceives crucial features of property. Nozick deploys exclusive “domain rights,” whilst attacking “important‐interest rights.” His historical‐entitlement theory fails as a justification of private property. The author argues that, so far as material objects are concerned, private property institutions depend upon trespassory rules which do not impose morally binding obligations unless basic needs are catered for. Furthermore, private property institutions also comprise monetary resources to which the spatial metaphor of exclusive rights does not apply. Holdings vested in any particular person at any particular time are stamped, morally, with a mix of contestable and mutable property‐specific justice reasons. Hence it is fallacious to suppose that ownership rights together exhaust all normative space over “things.” The major objection to speaking of everyone's having a right to various things such as equality of opportunity, life, and so on, and enforcing this right, is that these “rights” require a substructure of things and materials and actions; and other people may have rights and entitlements over these. [≡] The particular rights over things fill the space of rights, leaving no room for general rights to be in a certain material condition. (Nozick 1974, 238)     

The Savings and Loan Debacle of the 1980s: White-Collar Crime or Risky Business?*

This paper examines the role of white-collar crime in the savings and loan crisis. Noting economists' assertions that crime was only a minor ingredient in the crisis, we compare the explanatory power of this “minimal fraud” model to that of its “material fraud” alternative. Bringing together evidence from every major study of thrifts in the 1980s, we argue that only the material fraud hypothesis can make sense of these data. This study demonstrates the utility of deductive reasoning in distinguishing between white-collar crime and ordinary business transactions, thereby potentially contributing to prosecutorial efforts, and helping resolve long-standing methodological dilemmas confronting white-collar criminologists.     

CITES as Global Governance: Paths to Consensus and Defining Nature Through Uncertainty

Abstract

As concern over various environmental issues has risen at the international level, questions regarding what constitutes “nature” and how it should be portrayed and treated have gained a greater sense of urgency. This paper explores varying concepts and attributes of nature articulated by the Convention on International Trade in Endangered Species (“CITES”). Much of the research on CITES comes from the fields of policy and ecology, exploring matters of biodiversity, sustainability, enforcement, functionality, and evaluation of CITES as a “success” or “failure” of policy, with little focus on issues of cultural context and ambiguities. In contrast, within the social sciences, the contemporary literature is broadly dedicated to critiquing the static, dualistic ideas of nature upon which environmental regulations are based. However, what is often missing from this discourse is how environmental policies often have an implicit understanding that these static conceptions of nature are not accurate – that within the environmental legislation process, there is “an awareness, for example, of the messy, improvised character of knowledges about nature”. This paper explores CITES’s understanding of nature, how it characterizes nature, and how these conceptions become implemented in legislative practice. It illustrates CITES as a manifestation of what Krueger calls a regulatory process of “coded and recoded text with material implications” (p. 880), wherein a relatively unchanging set of legislation can create “multiple, even contradictory, outcomes coexisting simultaneously in the same system” (p. 872).     

The Continuing Problem of the Universal to Questions of Justice: A Feminist Reading of Lars von Trier’s <Emphasis Type="Italic">Dogville</Emphasis>

What are the terms of evaluation that seem relevant in deciding whether a film is feminist or anti-feminist? Which critical practices should be engaged in such an evaluation? In recent and contemporary critical feminist practices, feminist arguments are no longer based on a stable subject category of “woman” and there is no longer any particular methodology upon which feminist theorists rely. The category of “woman” has been revealed to be not an ahistorical, stable category but an effect of material and representational practices. Further, feminist methodologies have been concerned to contextualize the framing of the questions they ask, as well as their place in the methodologies they employ. In addition to the refusal of an essentialized female subject, feminists have called into question the idea that it is possible to produce a “feminist method” based on the standpoint of a female subjectivity, even where this subjectivity is admitted as a construct, arguing that this extrapolation to the general from a particular point of view produces political, and frequently racist, effects. In this essay, I consider Lars von Trier’s controversial film Dogville (2003) as a case study to explore the relation of practices of representation to questions of feminist justice. I argue that the film does a lot of good critical work in showing the ways in which certain practices of representation can be mobilized to produce a collectivity (or “sovereignty”) that is seen to emanate from “the people” and to thereby instantiate authority, while simultaneously disguising the material and political effects of its subjugation of “others.” However, in doing this work the film produces its own problematic construction of universality and particularity. Further, the film instrumentalises representations of sexual violence and subjection in order to prove its point, and as productive as these tactics are to illuminating questions of social justice, I argue that this representational practice produces effects that need to be read as anti-feminist.     

Differentiation of Commercially Available Kratom by Purported Country of Origin using Inductively Coupled Plasma–Mass Spectrometry,

Kratom is a plant material exhibiting both analgesic and stimulant effects and is also forensically relevant since it is abused as a “legal high.” It is regulated in several countries but not scheduled in the United States at the federal level. This study used inductively coupled plasma–mass spectrometry (ICP–MS) to measure the concentrations of 13 elements in 19 kratom samples obtained from an online distributor selling kratom, from Borneo, Malaysia, Indonesia, Thailand, and Vietnam, for the purpose of using the elements to discriminate among purported country of origin, “suborigin,” and strain. Analysis of variance revealed statistical differences in concentrations of elements from each group, while discriminant function analysis (using leave-one-out classification) successfully classified kratom samples by their purported country of origin (100%), “suborigin,” (100%), and strain (86%). Our method illustrates the possibility of utilizing ICP–MS for determination of commercially available kratom samples by purported origin, “subororign,” or by product line.     

3D打印技术发展与专利法回应

3D打印技术在改变制造业基础设施的配置、原材料的供应链和产品销售模式的同时,也对现行专利法律制度形成了冲击和挑战。在3D打印技术领域,如何在激励创新与防止潜在的非法复制之间实现平衡,廓清合法的"修理"和不合法的"再造"之间的界限以及以"非生产经营目的"的个人打印是否构成侵权等问题亟待专利法律制度的回应。面对3D打印技术带来的机遇与挑战,立法者应重新审视《专利法》的制度基础,在平衡技术革新和其他社会、经济价值的基础上,推动3D打印技术和专利法律制度间的互动演进式发展。     

身份犯及其相关概念辨析

身份犯是指刑法规定的以行为人所具有的特定身份作为犯罪构成要件或量刑情节的犯罪。身份犯不同于亲手犯和不作为犯,身份犯是以犯罪主体是否具有特定身份为标准对犯罪进行分类的结果,亲手犯是根据实行行为是否可以和主体相分离而对犯罪所作的一种分类,不作为犯则是以实行行为的表现形式为标准划分的一类犯罪,三者既有区别,又有联系。     

For Both Love and Money: Viviana Zelizer's The Purchase of Intimacy

Viviana Zelizer's recent book, The Purchase of Intimacy (2005), presents an innovative theory of how social and legal actors negotiate rights and obligations when money changes hands in intimate relationships—a perspective that could change how we understand many things, from valuations of homemaking labor to the 9/11 Victim Compensation Fund. This essay describes Zelizer's critique of the reductionist “Hostile Worlds” and “Nothing But” approaches to economic exchange in intimate relationships and then explains her more three‐dimensional approach, “Connected Lives.” While Zelizer focuses on family law, the essay goes beyond that context, extending Zelizer's approach to transfers of genetic material and concluding that her approach could point toward a more equitable resolution of disputes in and about these markets.     

Social Justice and Individual Ethics*

Abstract. If one is committed to a “Rawlsian” conception of justice, is one not also necessarily committed to a “Christian” personal ethics? MOE explicitly, if one believes that social justice requires the maximinning of material conditions, should one not use one's time and resources as well as one can in order to assist the poorest? The paper offers a very partial answer to these questions by arguing for the following two claims: (1) Contrary to what is implied by some egalitarian critics of Rawls, the idea of a well-ordered society does not require maximin-guided choices at the individual level, and hence leaves room for legitimate incentive payments. (2) Despite Rawls's own neglect of this fact, a limited form of patriotism does constitute an individual “natural duty” following from a commitment to maximin social justice.     

Arid Climate Adipocere—The Importance of Microenvironment

Skeletal remains were retrieved from a cave in an arid desert environment. The submitted material consisted of dried grass, soil, and malodorous skeletal remains wrapped in leather. After examination, it was revealed that the smell had not been due to recent decomposition but to adipocere. The cause of death was listed as “undetermined” and a suggested date of death as “unknown.” Although adipocere usually requires a damp environment or submersion in water to develop, this case provides further evidence for the rare possibility of adipocere formation in an otherwise very dry environment. Wrapping of the body in leather material had produced an impermeable barrier which had sequestrated and preserved bodily fluids allowing anaerobic decay with fat hydrolysis and adipocere formation. Microenvironments may have potentially significant and quite idiosyncratic effects on decompositional processes which may initially confuse investigations.