论内部会计控制

随着经济规模的扩大和经营业务的多元化,外部审计机构对企业经济活动的独立审计越来越困难。尤其是抽样审计面对庞大而又繁杂的业务量,问题越来越多。为了最大限度地确保企业会计信息的真实,借助企业本身的力量延伸审计职能,不失为一条有效的途径。强化内部会计控制,并随经济环境的变化不断发展其内涵与外延,无论从数量、还是质量来说,是审计等外部监管部门确保会计信息真实、有效,加强基础力量的坚实基础。     

商业贿赂犯罪长效控制机制思考

商业贿赂是中国社会转型时期经济腐败现象最为重要的形式之一。我国为治理商业贿赂而全面启动的专项斗争产生了积极的效果。然而，构建于传统的、以“二元论”企业角色观为基础。以作为受贿主体的国家工作人员为规制重点的商业贿赂犯罪控制模式。并未切中商业贿赂犯罪“上游犯罪”之根本。具有一定的局限性。以“一元论”企业角色观为基础，以企业社会责任为视角，以作为行贿主体的企业及其工作人员为规制重点，提出商业贿赂治理新思路，并以此构建中国反商业贿赂长效机制，可以弥补传统治理商业贿赂思路的局限性。     

论城市社会面的治安防控

城市社会面与市民的关系极为密切，其治安状况直接影响到市民的安全感。当前，影响社会面治安的主要因素是某些多发性犯罪，而要从根本上消除犯罪困难很大。公安机关应当转变思路，通过消除犯罪所需的时空条件和被害人条件来减少犯罪实施的可能性，进而减少和消除犯罪，实现社会面治安的迅速好转。     

再论法治的价值

主流观点认为,法治的核心价值是人的尊严与自由。这是一个可以质疑的观点。在百年中国的历史上,法治的价值主要被理解为救亡与治乱;对于不同的主体而言,法治的价值与意义也是不一样的。要全面地理解法治的价值,有必要把法治的价值分为两个层面：直接价值与间接价值。     

充分发挥房地产业在经济发展中的支柱作用

房地产业是启动国民经济的支柱产业 ,它已成为我国国民经济新的增长点和城镇居民新的消费热点。但是 ,房地产管理体制还存在一些主客观方面的问题。要促进整个房地产市场快速发展 ,还需解放思想 ,理顺体制     

MENTORS AND CRIMINAL ACHIEVEMENT*

Much of the research focusing on conventional occupations concludes that mentored individuals are more successful in their careers than those who are not mentored. Early research in criminology made a similar claim. Yet contemporary criminology has all but ignored mentors. We investigate this oversight, drawing on Sutherland's insights on tutelage and criminal maturation and incorporating ideas on human and social capital. We argue that mentors play a key role in their protégés' criminal achievements and examine this hypothesis with data from a recent survey of incarcerated adult male offenders in the Canadian province of Quebec. In this sample, a substantial proportion of respondents reported the presence of an influential individual in their lives who introduced them to a criminal milieu and whom they explicitly regarded as a mentor. After studying the attributes of offenders and their mentors, we develop a causal framework that positions criminal mentor presence within a pathway that leads to greater benefits and lower costs from crime.     

Toward a control theory of white-collar offending

In this study, Hirschi's control theory was conceptually developed and empirically tested as a rationale for white-collar offending. The data were gathered from a sample of 435 executives who were employees of a multinational automobile manufacturer. Results suggest that factors within the corporation such as managerial attachments, work commitment and involvement, and belief in corporate rules significantly affect individual rates of executive self-reported offending. In particular, those executives who possessed the strongest bond to their manager, their co-workers, and the corporation itself were least likely to report having engaged in a white-collar crime. Theoretical implications of these findings and how they relate to extant theories of white-collar criminality are discussed.Portions of this paper were presented at the 39th Annual Meeting of the American Society of Criminology, Montreal, November 16, 1987.     

Focus of attention and locus of control as moderators of fraternal justice effects

The influence of a colleague's performance outcomes on individual's own subsequent performance was investigated. Internal and external locus of control subjects were given information about another person's outcome which indicated two things about organizational standards: how easy or difficult they were to meet and how stringently they were applied. An attentional focus manipulation was employed to influence how subjects used this information. Half of the subjects received a group-focus manipulation and the other half a self-focus one. We proposed that perceived difficulty of standards and stringency of application would interact with attentional focus and subject locus of control to alter subject's own subsequent performances. This expectation was supported by the data. Theoretical and applied implications of this result are discussed.     

行政权力的政治监督——以美国行政法为视角

探讨美国联邦政府不同部门对行政权力的政治制衡,主要包括议会、行政首长以及行政部门的自我监督。美国经验表明,政治监督是防止行政滥用权力的重要保障。事实上,有效的政治监督是行政法治的必要条件。     

THE DEVELOPMENT OF SELF‐CONTROL: EXAMINING SELF‐CONTROL THEORY'S STABILITY THESIS*

Research on self‐control theory consistently supports its central prediction that low self‐control significantly affects crime. The theory includes other predictions, however, that have received far less scrutiny. Among these is the argument that self‐control is developed early in childhood and that individual differences emerging then persist over time. The purpose of this study is to provide a rigorous test of the stability thesis. First, we examine the extent of stability and change in self‐control for a national sample of U.S. children age 7 to age 15. Second, we consider whether parenting continues to affect self‐control during adolescence—a period after the point at which self‐control differences should be fixed. The analysis revealed strong absolute and relative stability of self‐control for more than 80 percent of the sample, and this stability emerged in large part as early as age 7. Contradicting the theory was a smaller portion of respondents (roughly 16 percent) who experienced substantial absolute and relative changes in self‐control even after the age of 10. Moreover, parental socialization continued to affect self‐control during adolescence, even after accounting for both prior self‐control and exposure to parental socialization.