绩效审计在油田企业的应用

有效开展绩效审计是加强内部控制监督的一个重要手段,应将被审计对象的财务活动和整体活动有机整合,全方位、全过程地把握活动的绩效。具体措施如下:提高绩效管理意识,营造绩效审计良好氛围;完善绩效组织架构,提升绩效审计战略高度;运用绩效审计方法,保证绩效审计效率质量;建立绩效沟通机制,体现绩效审计价值成果;提升绩效人员素质,推动绩效审计不断发展。     

明清州县监狱的督查制度

明清州县监狱有多种形式,依其设立是否有典章制度为依据,可粗略划分为正规监狱和非正规监狱两大类。前者由于有章可循、有典可据,所以在设置、设施、管理等方面都比较规范。后者则没有明确的法律依据,是因为某些特殊需要或缘由而设,多是本做它用的场所、设施用于监禁,具有临时性。这些临时性的监狱处于法律和监管的盲区,无论在设立、废止、运行、管理、条件上都有较大的随意性、不确定性。虽然在监管上,无论是正规,还是非正规的监狱都纳入正规管理的范畴,在加强考核、监督的前提下,重视对监狱官吏责任的追究和处罚,但是制度的局限性和弊端也是明显的,不但狱囚生存状况恶化,而且狱政的腐败犹如挥之不去的恶魔,缠绕在州县监狱内外。     

论审判的神秘化倾向

审判公开是我国司法审判的一项基本原则。但是,在审判实践中,这一原则并没有得到严格的贯彻落实。我国目前的审判活动带有明显的神秘化倾向。其具体表现是：自由旁听制度面临困境,公民和新闻媒体的自由旁听权利受到多重限制;认证过程具有一定的隐蔽性,法官的心证不够公开;判决理由普遍缺失,判决在实质上依然是不公开的;审判行政化现象相当严重。     

Government Internal Audits: The Determinants of Quality Supervisory Review of Audit Documentation

This study investigates the factors that impact the quality of government internal audit workpaper review. Numerous concerns have been expressed about the quality of government audits in recent years. The audit workpaper review helps to ensure public officials rely on accurate audit reports and recommendations. A survey was sent to local government chief auditors in the United States to learn about their audit and audit review processes. Survey analysis reveals the quality of audit workpaper review is a function of auditor training, audit client cooperation, audit departments’ budget size, auditor consulting engagements with the clients, etc.     

Activist knowledges in queer politics1

Abstract

This paper examines the politics of knowledge production in the field of lesbian, gay, bisexual and transgender (LGBT) activism. It situates the development of LGBT activist research capacity within a broader shift towards evidence-based policy-making. The paper presents case studies of LGBT organizing from the US and Canada to demonstrate how LGBT activists utilize established social science methodologies such as statistics to claim legitimacy and render queer worlds visible in the policy process. The paper argues that this development in LGBT advocacy is marked by struggles over the kinds of queer realities that may be enacted through social scientific inquiry. The paper also explores the deployment of auditing and benchmarking in LGBT activist knowledge production. It demonstrates the way in which LGBT activists are using these privileged modes of knowledge production to produce truths regarding the nature, extent and effect of homophobia and heterosexism. The relationship between such calculative technologies and the emergence of LGBT active citizenship practices is considered. The paper concludes by emphasizing the decidedly mixed political implications of the increasing reliance on social science and calculative practices in queer activism.     

浅析新形势下外资审计的作用

利用外国政府、国际金融组织等贷款,对于推动我国经济的快速发展发挥了巨大的作用.但我省在外资利用和外资审计中仍存在一些问题.解决这些问题需要审计机构和人员转变思想观念、明确审计目标、积极探索外资审计的有效方法,并进一步发挥新形势下外资审计的监督作用.     

对审计复核若干问题的探讨

审计复核工作中有如下问题值得认真研究和深入探讨 :关于审计复核切入点 ;关于复核范围 ;关于审计程序的复核 ;关于审计证据的复核 ;关于法定权限的复核 ;关于审计不作为的复核 ;关于审计评价的复核 ;关于审计结论的复核     

我国环境审计初探

环境审计工作的开展是促进环境保护 ,实现可持续发展的重要手段之一。我国环境审计工作内容广泛 ,但在开展环境审计工作中还存在一些问题 ,必须采取措施 ,为其提供坚实的思想基础并创造良好的社会外部环境。     

试论台湾地区审计法的内容与特征——兼与大陆审计法相比较

台湾地区审计法制定于1938年,具有法典形式平行化、审计模式监察化、审计业务专一化、审计对象广泛化、审计时段全程化、法律内容详细化等7个主要特征。与我国大陆审计法相比较,该法至少能在审计主体、审计职责、审计权限、审计程序、法律责任等方面给我们以8点启示。     

An assessment of the usefulness of routine histological examination in hanging deaths

A retrospective study was carried out on 100 randomly selected medico-legal autopsies of victims who had committed suicide by hanging. All cases had undergone full police and coronial investigation. Complete external and internal examinations had been carried out including routine histological examination of organs. The age range of victims was 15-94 years (average, 41.7 years) with a male-to-female ratio of 7:1. External and internal injuries were consistent with the reported events. Diagnoses based purely on histology included hepatic steatosis (n = 16), asthma (n = 3), lymphocytic thyroiditis (n = 2), and pulmonary and cardiac sarcoidosis (n = 1). A large cell carcinoma of the lung and a rectal adenocarcinoma were confirmed. Histological evaluation was, however, of limited usefulness in contributing to the medico-legal evaluation of cases, with careful scene, external and internal examinations providing the most relevant information. The results of histological examination of tissues were all incidental to the cause, mechanism, and manner of death.