不是所有涉案查账都是司法会计鉴定

之所以说不是所有涉案查账都是司法会计鉴定,是由于两者具有对象与方法不同等实质性差异。然而,说两者不同,并非是对涉案查账的排斥,也并非说司法会计鉴定就不需要查账了。它们各有所长,也各有用武之地。     

试析涉案会计事实证明中有关“查账”的两个疑难问题

因涉案会计事实证明的需要,账的外延可以向非合法的、非成套的账延伸,查账的含义,根据不同的条件,既可以视作是一种方法,也可以视作是一项活动。对于账的外延和查账含义的研究,既有利于拓展查账视野,也有利于鉴定检材范围的界定,还有利于合理确立鉴定技术标准制定的价值取向。     

Autonomy and audit--striking the balance

The Data Protection Act 1998 purports to implement European legislation which aims to protect the privacy of individuals. There were such concerns about the implications of the Act for certain research and audit that it became necessary to enact further legislation to enable such essential activities to continue. Although this empowers the Secretary of State for Health to approve proposals for these purposes, there should still be a requirement that the use of identifiable personal information without consent must be justified on compelling public interest grounds. It is this that can confound those seeking to rely on such justification. There can either be too cavalier an approach to the issue, and/or there is little sense of what considerations should come into play. This paper attempts to highlight some of the difficulties that are theoretically raised by some audit activities and set out the legal framework within which they must operate. However, the key focus is on how ethical considerations might inform the public interest argument.     

浅析公务员职位轮换中存在的问题及对策

笔者认为,在我国地方现阶段实行公务员轮换的过程中,存在着诸如轮换周期不合理、随意轮换、离任审计不彻底、制度不健全等诸多问题,因而给政府工作带来一些负面效应。本文试图分析公务员职位轮换中存在的这些问题并寻求相应对策,以期达到实行公务员职位轮换应有的目的。     

Evaluating the Audit Explosion

This paper reviews the claim that there has been an audit explosion in recent years and seeks to refine the argument in terms of its institutional and behavioral effects and its underlying causes and consequences. A framework for greater comparative sensitivity is suggested, both in cross-national and cross-sectoral terms, which focuses on variation in the knowledge base, formal organization, and operational dimensions of auditing. Finally, a preliminary framework for evaluating the design of auditing practices is developed that could inform a post-Enron critical discussion of the problems and the potential for auditing in the future.     

Court outcomes for clients referred to a community mental health court liaison service

Court liaison and diversion services come in a variety of forms, but the similarities and differences between these services are not well characterized. Findings from a six-year audit of the Newcastle (Australia) Mental Health Court Liaison (MHCL) service are reported, including client characteristics, offence and service contact profiles, court outcomes, and interrelationships among these variables. During the audit period, there were 2383 service episodes by 1858 clients (1478 males, 380 females). Drug and alcohol disorders (40.9%) and psychotic disorders (17.0%) were the most prevalent mental health problems, while assault (23.1%), theft (23.1%), offences against justice procedures (15.4%), driving offences (13.4%) and malicious damage to property (8.3%) were the most frequently recorded charges. Among service episodes with a finalized court outcome, 70.0% involved a punishment (bond: 49.5%; jail term: 29.7%). Females were less likely to be punished, but more likely to have their case dismissed under sections of the relevant Act that required further assessment and monitoring. Being married, or having an adjustment or drug and alcohol disorder, were also associated with an increased likelihood of punishment, while clients with a psychotic or bipolar disorder were less likely to be punished. Among clients who were punished, those referred from inpatient mental health services were more likely to receive a non-jail punishment, while unemployed clients were more likely to be jailed. A substantial proportion of clients had court outcomes that required an ongoing involvement with local mental health services. By being part of community mental health services, our MHCL service is able to work efficiently and effectively with the criminal justice system, while facilitating ready access to existing mental health services and continuation of care.     

民营上市公司财务监督问题——兼评《上市公司治理准则》《证券法》的相关修订

在日本设置监查委员会等三类委员会的公司中,监查委员会和会计监查人为公司财务监督的最终把门人。日本立法者虽然给予了这两大监督机构一定的独立性,但是东芝公司财务造假事件的发生却反映出这两大机构背后的许多问题。我国《上市公司治理准则》和《证券法》对公司财务监督的有关修改难以解决民营上市企业的财务造假问题。在我国,作为民营上市公司内部财务监督把门人的审计委员会和日本的监查委员会一样,有着交叉任职和缺乏专业性的问题,这使得聘任财会专业的专职审计委员显得有所必要。同时,类似于日本的情形,独立性、会计师事务所的强制轮换制度缺失和时间压力是会计师事务所担任我国民营上市公司外部财务监督把门人时所面临的问题,对此可采取的改革措施有赋予审计委员会对会计事务所的选解任权和报酬决定权、限制每年年初前4个月签字会计师审计的公司数量等。     

Working from Inside and Outside Institutions: How Safety Audits Can Help Courts' Decision Making Around Domestic Violence and Child Maltreatment

As systems begin to work collaboratively to address the overlap of domestic violence and child maltreatment, systems‐analysis approaches are also being explored to test the effectiveness of collaborative interventions in meeting the needs of victims and their families. The institutional safety audit model is one such approach currently being explored in sites across the country. Under this model, case files of families receiving services are submitted to an analysis that compares the interventions received with the needs that were demonstrated. Though still in a formative stage, the institutional safety audit has the potential to be used by the courts as an innovative information‐gathering tool on the effectiveness of court‐ordered interventions. This article will provide a detailed overview of the safety audit model, describe how safety audits are currently being used in the field, and discuss how the courts can incorporate safety audit findings into decision‐making around domestic violence and child maltreatment.     

The Market for Financial Report Audits: Regulation of and Competition for Auditor Independence

The independence of auditors and the quality of financial report audits generally are rarely tested except in circumstances of corporate failure when alleged sub-optimality is present. Often auditors have good defences as to their expertise or competency, but rarely do they have equally convincing defences for the independence of their audit. A major issue for the regulation of auditor independence is that the threats to independence are often subtle and difficult to measure. This paper argues that firms undertaking financial report audits need to be transparent and competitive in respect of auditor independence. Two models that adopt this premise are proposed.     

The Professionalization of Public Accounting: A Social Dilemma Perspective

This study uses a social dilemma model of auditing and a model of cooperative regulatory enforcement to provide a framework within which the evolution of self-regulation in the U.S. accounting profession is studied. From a social dilemma perspective, individual public accounting firms are best off, in a single period sense, by providing a low quality audit product, which is defined in terms of the degree of auditor acquiescence to managers' accounting method discretion. However, firms' collective welfare is maximized by high quality auditing. The cooperative regulatory model employed is premised on the existence of a plausible government threat of punishments and invasive regulations, which motivates self-regulation in an industry. We argue that prior to enactment of the securities acts, public accounting firms faced a social dilemma in which there were limited incentives for high quality auditing either voluntarily or through the establishment of self-regulation. The securities acts provided a plausible threat to which the accounting industry responded by implementing self-regulation in order to avoid invasive and costly government regulation. After the emergence of the accounting profession, there occurred a long period of cooperative regulation with the SEC. Management discretion over accounting methods increased during this time period and audit quality correspondingly decreased, suggesting possible inefficient capture of the SEC. Evidence of an evolution towards a tripartite form of regulation appeared in the 1970s when the SEC and public accounting began to be critically reviewed by Congress. From this time to the present, new regulatory threats have motivated a series of self-regulatory responses by public accounting to improve audit quality.     

公共关系学视野下公安微博的开通与管理

公安微博经过四年多的发展已经渐趋成熟,在当前的警察公共关系构建中具有重要的作用和意义,但也存在一些问题。要进一步提高公安微博工作的水平,就须遵循公共关系学的基本规律,公安微博的开通者应当具备相应的公共关系能力,管理机构应当具备较高的组织管理能力。     

Criminogenic need and women offenders: A critique of the literature

Purpose . This paper considers the criminogenic needs of women offenders, raising the question of whether there may be women‐specific criminogenic needs. Arguments . The risk‐needs model of offending has become increasingly influential in both research and practice. Simply, the risk–needs model holds that some aspects of an individual's functioning are risk factors for offending. The distinction can be drawn between static and dynamic risk factors: the former are historical, the latter reflect current functioning and are amenable to change. These dynamic attributes linked to offending – such as financial status, emotional problems, and substance use – are referred to as criminogenic needs. Needs assessment instruments, such as the Level of Service Inventory‐Revised (LSI‐R; Andrews & Bonta, 1995 ) have been developed to assess criminogenic need and predict risk of offending. Much of the research informing the risk–needs model has been carried out with male offenders, leading to questions about the criminogenic needs of women offenders and whether there may be women‐specific criminogenic needs. Conclusion . An overview of typical criminogenic needs, as assessed by the LSI‐R, suggests that there are probably common needs for male and female offenders. A common need does not imply that aetiology or level of importance of that need is the same for men and women, while some events, such as physical and sexual abuse, are arguably criminogenic needs for women. The implications for practice and research of understanding more about women‐specific criminogenic needs are considered.     

两岸投资协议下争端解决的机构选择

自两岸签署《海峡两岸经济合作架构协议（ECFA）》之后,两岸投资保护协议成为一项重要议程。因此,如何选择投资争端解决的模式就显得至关重要：既要避开政治上的考虑,如选择ICSID解决争端,又要避开让人窘迫的WTO解决模式,还要避开有利益冲突的各种解决争端机构。本文围绕这个主题。提出一个比较新型和理想的模式,即选用第三地仲裁机构解决两岸的投资争端,而香港的仲裁机构应该是一个最佳选择。     

职务犯罪批捕权上提一级改革制度分析

上提一级改革所取得的成效值得肯定,但其制度本身及实践中存在的问题同样不容忽视,概括起来,主要在以下三个方面：下级人民检察院报批的运作方式、上级人民检察院的角色及审查方式以及改革以后犯罪嫌疑人权利救济状况。此外,改革之后,潜存于实践中的“潜规则”问题仍然无法消解。毫无疑问,这些问题的存在削弱甚至颠覆了改革的原初意旨,亟待从理论和制度上作出回应和解决。     

Does Ethical Theory Have a Future in Bioethics?

Although there has long been a successful and stable marriage between philosophical ethical theory and bioethics, the marriage has become shaky as bioethics has become a more interdisciplinary and practical field. A practical price is paid for theoretical generality in philosophy. It is often unclear whether and, if so, how theory is to be brought to bear on dilemmatic problems, public policy, moral controversies, and moral conflict. Three clearly philosophical problems are used to see how philosophers are doing in handling practical problems: Cultural Relativity, and Moral Universality, Moral Justification, and Conceptual Analysis. In each case it is argued that philosophers need to develop theories and methods more closely attuned to practice. The work of philosophers such as Ruth Macklin, Norman Daniels, and Gerald Dworkin is examined. In the writings of each there is major methological gap between philosophical theory (or method) and practical conclusions. The future of philosophical ethics in interdisciplinary bioethics may turn on whether such gaps can be closed. If not, bioethics may justifiably conclude that philosophy is of little value.     

我国“三公经费”审计问题研究

本文对现阶段我国“三公经费”使用中存在的主要问题进行了概括总结．分析了“三公经费”长期居高不下的原因，提出了加强“三公经费”审计监督管理的对策建议。     

中国国家审计体制改革模式的思考——以立法模式为基础的架构与完善

基于对国家审计权本质属性的片面性认识，中国在建构现代国家审计体制时选择了“行政模式”，这一模式下的国家审计更多具有政府内部审计的功能，在具体运行中存在独立性、权威性、效力性方面的不足。现代社会的演进，公众权利意识的增强，特别是防范公权力自主性意识的增强，中国国家审计无法全面承担对政府履行受托经济责任及效率监督职责的问题，开始引起广泛关注。世界各国行之有效而又各具特色的审计体制为中国的改革提供了可资借鉴的范式。中国国家审计体制的改革应在遵循审计权的独立性、效率性、权威性和协调性原则的基础上，以立法模式为基础，建构适合中国国情的国家审计体制。     

Regulating balance sheet audit: A game theoretical analysis

Summary  The decision situation implicit to balance sheet audit is modelled as a game theoretical model and examined for its behavioural implications. Possible types of decisions are identified as Nash equilibria. The basic game model is characterized by an equilibrium in mixed strategies. Its properties are discussed in detail with respect to alternative scenarios of statutory audit. The regulatory propositions of separation between audit and consulting, on the one hand, and the rotation of auditors, on the other, are analyzed in the context of the game. It turns out that these measures may have contradictory effects on the quality of the balance sheet audit and it depends on the specification of regulatory details and the reaction of the agents whether the one or the other effect dominates in the end. Another proposition to enhance the audit performance is the extension of the liability of statutory auditors. Prerequisites for the success of this measure are that either no professional liability insurance exists or that, if otherwise, deductibles are calculated as a fixed percentage of the loss. The examples refer to German legal rules, however, similar legal rules are valid for most of the developed market economies.     

Audit fee pricing and internationally-credible GAAP: a property rights analysis

This paper applies a property rights analysis to examine what optimal audit fee compensation schedule is required by foreign based firms in order to produce internationally-credible generally accepted accounting principles (GAAP) that are acceptable to the Securities and Exchange Commission (SEC). The SEC has property rights to take away from foreign firms their discretion over what form of internationally-credible GAAP they must comply with in order to enter US securities markets. This takings decision is costly for foreign firms because it requires them to incur higher marginal audit fees associated with complying with US GAAP and the Sarbanes–Oxley Act. Utilising an argument developed by the property rights literature, a model is presented which assumes four participants: (a) Congress; (b) the SEC; (c) foreign based firms; and (d) audit firms, who compete for political influence over the determination of internationally credible-GAAP. The optimal audit fee compensation schedule required to be incurred by foreign based firms in order to produce internationally-credible GAAP financial reports is found to depend upon with which of these interest groups the SEC’s preferences coincide. Evidence is provided which supports the proposition implied by the model that European firms overinvested in the audit expenditures required to comply with the US disclosure and legal requirements.     

Speaking Softly Without Big Sticks: Meta-Regulation and Public Sector Audit

Australian government has undergone an "audit explosion" in the last twenty years. This article observes, first, that the constitutional function of public sector audit institutions (AIs) gives them a strong cultural commitment to the assessment of the regularity and legality of public expenditure. New functions connected with performance audit and evaluation of nonfinancial performance indicators are liable to be interpreted through the lens of these more traditional concerns. The second observation is that, if we think in terms of "regimes" of financial control, we find that AIs form only part of the overall regulatory regime. This calls into question the coherence and potential for effectiveness of regimes of financial control. However, AIs could also be conceived as "meta-regulators" with the capacity to steer the self-regulatory capacities of public sector organizations in respect of financial controls. Auditors may be effective as meta-regulators through speaking softly, even though they demonstrably lack big sticks.