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。     

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。     

Out-of-Home Care Programs in Argentina: Contradictions Between Effective Protection and Long-Term Permanency

According to UNICEF, in 2011 nearly 14,700 children lacking parental care were attended by public protection measures, such as out-of-home care devices. The aim of this work is to account for the operating conditions of such interventions in Buenos Aires province. Our approach agrees with methodological perspectives guiding current interventions aimed at childhood, which consider children as subject-bearing rights and request all social institutions watch their well-being. The analysis exploits documentary and primary sources of information based on interviews with actors involved in public special protection devices. Our focus is directed towards the analysis of suggested and effective conditions of permanence in special protective measures and, therefore, in exiting from such devices. One of the main conclusions is that bureaucratic requirements aimed to establish an explicit time horizon for public cash transfers face conflicts with more general guidelines that should guide interventions with childhood.     

《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。     

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     

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-     

案件诉讼中涉及所有者权益的鉴定

以司法会计鉴定为视角,通过对各种案件诉讼中涉及所有者权益问题的鉴定目的进行辨析,分别从涉及所有者权益构成的鉴定和总额的鉴定两方面来阐释,从而对其鉴定意见提出合理的表述。     

Shenzhen–Steadfast in Sustaining the Reform and Opening-up Policy

正VISITING Shenzhen affords an interesting return journey through the history of the reform and opening-up policy.Already 35 years have passed since December 1978 when the Third Plenary Session of the 11th Central Committee of the Communist Party of China decided to open up the country and reform its economy.When Shenzhen was established as a     

对派出所青年公安干警前端激励体系构建的思考

我国公安派出所是公安机关最基层的派出机构,在全面提高基层公安机关整体素质和战斗力的过程中,公安派出所发挥着极其重要的作用。目前,全国大部分地区逐渐地在派出所探索建立激励机制,有效地调动和提高了派出所干警的积极性、主动性和创造性,但是在实施的过程中也暴露出来了一些急需解决的问题。深入探讨构建公安派出所青年公安干警的激励体系建设,是无法回避又迫切需要解决的现实问题。