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。     

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。     

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。     

经济合同内审工作面临问题的探讨

在发展社会主义市场经济的条件下,对经济合同实施内部审计显得尤为重要。要解决经济合同内部审计工作中存在的问题,必须提高审计人员的自身素质。同时,还要进一步研究和解决对单位领导人监督的问题和内部审计体系与其他监督形式相互协作等深层次的问题。     

国有企业领导任期经济责任审计问题探讨

社会主义初级阶段，市场机制对企业经营者约束作用不明显，国有企业内部治理机制有待进一步完善。国有企业经营者任期经济责任审计就成为解决国有企业委托一代理关系中代理人问题的有力手段。