浅议加强会计电算化系统下的内部控制

单位建立电算化会计信息系统后,对如何通过加强内部控制,保证财务数据及会计资料的安全性、保密性提出了更高的要求。要加强电算化系统的内部控制,提高会计核算水平和内部控制的安全性、有效性,必须从内部控制设计需考虑的问题及完善会计电算化系统应加强的措施两方面入手。     

马克思社会有机体理论的系统方法论与构建和谐社会之系统工程

马克思社会有机体理论的根本方法论是"新唯物主义"辩证法,但在层次方法论中,系统方法论表现得最为充分。构建和谐社会是一项复杂的系统工程,马克思社会有机体理论的系统方法论是指导和谐社会建设的基础方法。     

《环境保护法》修改中若干基本问题的定位

我国现行《环境保护法》已实施18年,其立法理念和价值取向已明显落后于当今生态建设和环境保护实践。在《环境保护法》修改过程中,应当对立法目的、立法模式、制度体系等基本问题重新进行定位,使修改后的《环境保护法》符合我国生态建设和环境保护的社会实际,顺应环境法发展的国际趋势。     

The New Asian Fusion

正China’s two silk roads help forge closer cooperation among CICA members By Li Xin It is now unquestionable that the Asia-Pacific region is becoming the global economic center of the 21st century,currently accounting for 57 percent of global GDP.However,severe security problems remain a challenge,resulting in the rise of geopolitical wrangling and distrust within the region.The Korean Peninsula     

China's CSR on the Global Market Fast Track——An Interview with Xu Zongxiang,vice president of China South Locomotive & Rolling Stock Corporation Limited(CSR)

正IN mid-December,the last round of procurements of tramcars and subway trains in China’s mainland for 2013 was completed alongside the release of the bid result for trains for the northern extension of Shanghai Metro’s Line 11.China South LocomotiveRolling Stock Corporation Limited(CSR),the larg-     

Private Business Boosts China＇s Economic Development

正SINCE the policy of reform and opening-up in 1978,China has traveled a course of high-speed development on its way to becoming the economic power it is today.In 2013,as the world’s second largest economy,China not only ranked second in receiving foreign     

Is China Losing its Appeal to Foreign Capital?

正CHINA,as an emerging economy,has experienced slowing economic growth since 2013.For the fi rst eight months of 2014,foreign direct investment(FDI)into non-financial sectors edged down 1.8percent from the same period in 2013.Certain domestic and overseas media have come to the conclusion that the frenzied infl ux of foreign capital into China is cooling down.But     

从国际视角看会计欺诈的成因和识别对策

随着世界经济的发展,会计欺诈已成为全球性问题。从国际视角出发,研究会计欺诈的成因和识别对策,对于保障投资者合法权益,维护市场的公平公正,提升社会公信力具有重要意义。     

An investigation on information management issues in Albanian public administration

Political changes in the early 1990s created an opportunity for the Albanians to increase communication with the rest of the world. For the first time Albanians were exposed to technology and tools that had been used so frequently in the neighbor countries decades in advance. Despite the great promise of technological advancement, public sector innovation has tended to be small-scale and gradual. Factors such as institutional arrangements, budget scarcity, group conflict, cultural norms and prevailing patterns of social and political behavior have restricted government actions. This study examines issues caused by a poor information management and looks for some ways to turn into an efficient information system in Albanian public administration. It uses primary data from sample surveys of public administration organizations in local and central level during these transitions.