秩序愿景——美国战略中的日本与中国

对于秩序的追求一直是对外交家与政治家的挑战。经历了一个世纪的冲突、革命与战争向世界大国之问基于共同利益的合作模式的演化，才有了今天自由主义的国际经济与政治秩序。但是，国际体系并不是一个自我约束的机制，秩序一旦建立，它的维系需要富有重大责任的主要大国积极而充分地参与到这一体系的有效合作中来。     

The Implications of GASB Statement No. 34 for Public Budgeting

This paper discusses a variety of audit issues related to the implementation of GASB Statement No. 34. Ten specific audit issues are addressed. Each issue is defined and discussed, and the relevant professional literature is reviewed. The results of interviews of four experienced auditors of governments are presented with respect to these issues. These auditors identified several additional issues related to the implementation of Statement No. 34. The focus is on gaining insight from the concerns of auditor professionals to assist academics by identifying topics that warrant future research.