会计资料的或然性及其排除探析——兼谈法务会计与审计、司法会计鉴定之比较的一个拐点

会计资料具有自证性和客观性等长处,也有或然性的短处。排除这一或然性,司法会计鉴定和审计各自的方法不同。这一方法也是法务会计、审计、司法会计鉴定三者比较的一个拐点。     

国家治理视域下国有企业审计工作的转型

作为国家审计重要组成部分的国有企业审计,不仅关系着国有资产的安全和保值增值,而且关系到国民经济的健康、稳定和有序发展。基于国家治理的视角,对转型经济中国有企业审计的准确定位、把握方向、科学实施等实际问题与发展困境进行了深入思考。在现有国有企业审计工作实践的基础上,通过树立"审计是国家治理的工具"新理念、转变固有企业审计思维方式、优化企业审计人员专业和知识结构等,从理论和实践路径等多重视角对基层审计机关进行国有企业审计进行了探讨,以期更好地服务于国家治理的需要。     

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。     

浅谈企业环境保护伦理

企业与环境相互依存、共存共生。环境问题一度成为西方发达国家工业发展和经济发展中的棘手问题。中国在经历了20年的改革开放,经济获得突飞猛进发展之后,环境问题也日渐凸显。企业在履行环境责任中应当遵循不伤害、整体、系统和公正四个伦理准则。     

Public sector audit and influence the investment institutional background during a pandemic

The study purpose was to assess the impact of public sector audit on investment climate formation under the COVID-19 pandemic and to develop recommendations to improve its effectiveness. For this purpose, a multistage research project was developed with the participation of auditors from Russia, Kazakhstan, and Ukraine. The project was based on the primary information obtained in the course of expert interviews. Testing the methodological approach with experts from these countries allowed proving the main study hypotheses, according to which the public sector audit has an indirect positive impact on investment climate formation. Such an audit influences the main impact factors through improving public administration efficiency, the fight against corruption, and the provision of the regulatory framework. During the testing, the main directions for improving public audit for a more favorable investment climate were formulated. The developed methodological approach makes it possible to obtain an expert assessment of the impact of the public audit on investment climate formation. At the same time, partial use of statistical methods makes it possible to replicate the study in the form of an expert interview, which increases its attractiveness for researchers in conditions of shortage of qualified interviewers.     

Preparations for the European Football Championship 2000

The Minister of the Interior and Kingdom Relations commissioned the Crisis Research Center (COT)/University of Leiden to provide a profile of the current status of the organisation of Euro 2000 by compiling two audits. The first audit took place in February 2000. The authors report in this article on the results of this audit. It comprises of a content audit (enforcement; arrests and prosecution supervision, transportation and stay; hospitality) and a process audit (preparation, organisation, information, media and communication, after-phase). The audit framework offers both the researchers and the organisations involved a workable checklist for analysing and implementing the preparations for Euro 2000. In practice, it gives the researchers and the officials the idea that they have considered all the conceivable aspects of organising large-scale events.     

上市公司法人治理的会计监督和审计问题

由股东会、董事会和经理人员组成的治理结构,具有一定的制衡关系。会计是公司法人治理的核心问题。要通过会计监督和审计净化市场,维护上市公司的利益并对股东负责。     

胜利油田风险导向内部审计开展的难点及对策

目前，企业运用现代风险基础审计还存在着风险评估不全面和滞后、缺乏被审计单位和部门相应的信息库、内部审计人员的综合素质与风险导向审计的要求存在较大差距等问题。解决这一问题，需要转变观念，提高全员风险意识；具体实施项目中要实行以风险导向为重点；加强风险导向审计的网络化信息系统建设；不断提高内审人员的综合素质等。     

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。     

审计独立性缺失的原因及其预防措施分析

审计独立性一直是人们重点关注的问题,尤其是近年来各种审计失败与审计舞弊案件的爆发,使得独立性问题更加突出。我国审计独立性缺失可从关系、社会、文化等三个层面予以审视,从内外两个方面,通过制度建设、意识建设来加强审计独立性。