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The objective of this study is to explore whether a relationship exists between public financial management (PFM) systems and expert perceptions of countries' governance in an international cross‐country study. We examine the extent to which variations in accounting, budgeting and auditing practices are associated with governance in a sample of 97 countries that represent different levels of development, analysing the differences between countries classified into factor, efficiency and innovation‐driven economies. Our concept of governance perception includes three dimensions: accountability, government effectiveness and corruption. We find that countries with a higher level of economic development show, on average, more sophisticated PFM systems characterized by the presentation of accrual‐based financial statements, the application of value for money audits and higher budget transparency. When analysing the sub‐samples of countries according to the level of economic development, we find that countries with similar governance perception scores show different patterns of PFM practices, suggesting that there is no one‐size‐fits‐all approach. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
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浅析司法会计的侦查与鉴定在诉讼活动中的作用 总被引:2,自引:0,他引:2
司法机关在经济案件侦查阶段,由于案件的需要对有些案件涉及财务凭证,会计资料的检查和鉴定时就必须要有专门知识的侦查人员或有专门资格的鉴定人员对案件的某些证据进行司法会计侦查和司法会计鉴定,这是案件诉讼过程中的部分程序,但是司法会计侦查及司法会计鉴定具有各自不同作用及其职能,在我们实践过程中往往要混淆其职能和作用,因此作者通过几年的工作经验在此阐述司法会计侦查及司法会计鉴定的作用。 相似文献
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孔永红 《安徽警官职业学院学报》2008,7(4):74-76
内部控制是实现监狱企业发展目标、规避风险、规范管理的重要手段。要建立健全监狱企业内部控制审计制度并使之有效和规范,内部审计必须对内部控制进行独立的评价,同时也须对监狱企业经济活动的真实性、正确性、有效性做出全面监督和客观评估。 相似文献
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钱元美 《安徽警官职业学院学报》2006,5(1):93-94
审计独立性是注册会计师职业道德准则中最基本的准则。在当今社会,审计独立性受到各方面因素的制约和干扰。本文就其影响审计独立性的因素进行探讨,并提出维护审计独立性应采取的对策。 相似文献
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构建政府审计结果公开制度的经济学分析 总被引:1,自引:0,他引:1
目前我国政府审计机关正在逐步探索向社会公众公开审计结果,本文尝试利用新制度经济学的制度变迁理论,对构建政府审计结果公开制度的收益和成本进行分析,以期为该制度的构建提供有益参考。 相似文献
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Ting Gong 《Australian Journal of Public Administration》2009,68(S1):S5-S16
This article argues against the conventional wisdom that accountability is the raison d'être of auditing activities. Audit, admittedly, is a part of the accountability architecture as it contributes to the financial health of a government and the effective management of public money. This does not mean, however, that audit necessarily generates accountability. China's experience with establishing a power audit regime shows that without enabling goals, impartial structural arrangements, and effective procedures, auditing for accountability only remains an incomplete mission. 相似文献
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Anton Gerunov 《国际公共行政管理杂志》2017,40(8):649-657
This paper provides an overview of Bulgaria’s policy on open data by using the framework of a novel Open Data stage model, showing that the country is still at the first stage of opening data. We also present a detailed overview of the data landscape of the public sector in the country and outline the first milestones and successes in its efforts to publish some of that data for reuse. A complete data audit reveals persistent technological and cultural barriers to publishing public sector information but also outlines the potential of doing so. The paper summarizes the limited knowledge about the actual benefits of open data and proposes moving beyond anecdotal evidence and usage metrics toward a more complete impact evaluation. 相似文献
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国家审计作为政府强化监督、提高国民经济效益的重要手段,其市场化进程对于国民经济影响巨大。信息不对称理论与三体定向博弈均衡理论是国家审计市场化改革的理论依据,国家审计的市场化改革已是势在必行。 相似文献
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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。 相似文献
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