加强领导干部任期经济责任审计的思考

领导干部任期经济责任审计对于抑制腐败行为、加强对领导干部的监督管理、正确评价和使用领导干部、保护国家财产的安全完整、促进国有资产的保值增值等具有重要意义     

现代企业制度下内部审计的作用

内部审计是强化企业内部财务控制、堵塞财务管理漏洞的一种企业内部约束机制,内部审计可提高企业管理水平和企业经济效益,内部审计可保护公共财产,实现国有资产的保值、增值,配合外部审计,完善我国审计监督体系。     

校办企业转制过程中的审计监督与服务

高等学校内部审计要适应现代企业制度要求,必须实现三个转变,即高等学校校办企业审计应从查错防弊向为参与企业内部管理和服务方面转变;应以强化企业财务收支审计为基础,以提高经济效益为目标,实现向经济效益审计转变;应以促进并帮助企业健全和完善内部控制制度,实现向制度基础审计转变。     

Banking supervision and the politics of verification: the 2014 stress test in the European Banking Union

The statistical methodology known in financial terminology as ‘stress testing’ was used by the European Central Bank in 2014 in order to assess the solidity of the banks in the eurozone. This audit process is analysed here as a problem of truth production or ‘veridiction’ in the sense developed by Michel Foucault in his 1978–1979 lectures at the Collège de France. In order to prove effective, the stress test had to deliver knowledge on banks, objectified and actionable at once, but also controlled by the idea of avoiding ‘market panic’. This epistemological dilemma is at the core of the politics of verification, which consists in the distribution of restraint and responsibility between non-risky and risky banks. This qualitative investigation is focused on France and is based on interviews with relevant policy actors and documentary analysis.     

科学审计的实务探索

科学审计要体现出科学发展的先进性,就必须随着传统审计项目向管理、风险类审计项目的转变而发生变化。具体体现在:一是以"科学立项"为方针,实现科学审计与企业环境的契合;二是以"科学调研"为目的,实现科学审计与审前准备的契合;三是以"科学编制"为需求,实现科学审计与方案运行的契合;四是以"科学布局"为策略,实现科学审计与实施过程的契合。     

家庭工人体面劳动公约对中国立法的影响

本文评介了《2011年家庭工人公约》的基本精神和立法协商机制,对中国相关法律进行了性别审计。借鉴国际经验,提出并论证了一些立法建议,包括遵循人权普遍性和非歧视原则,打破劳动法不调整私人雇佣的思维定势,通过三方协商机制和社会对话确立家政工劳动保障标准。     

探索提升基层外汇局内审价值的新途径

随着外部环境的变化,现代内部审计已从传统的监督、评价功能向价值增值功能拓展。因此,探索提升外汇局内部审计价值增值功能的有效途径,有着极其重要的现实意义和理论意义。     

Eyes wide shut? Reforming and defusing checks and balances in Argentina

How effective are autonomous audit agencies (AAAs) in curbing corruption and improving fiscal governance in emerging economies? AAAs are autonomous oversight agencies tasked with scrutinising government finances. However, they are not as effective as they could or should be, partly because of the political constraints they face and the political economy context in which they are embedded. This article assesses the performance and trajectory of the Argentine AAA. It suggests that AAAs can have only a limited impact when formal fiscal institutions are undermined by informal practices and undercut by adverse political incentives. It further highlights the limits of radical reform strategies based on the import of exogenous institutional models. This research has important research and policy implications for the reform and strengthening of AAAs in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.     

股东查账权若干法律问题研究

股东查账权与公司经营权之间存在冲突，协调两者的关系至关重要。判断股东查账行为目的正当性为重要的法律规制手段。股东可以委托他人协助查账，前股东在特定情况下也可行使查账权。立法应赋予股份公司股东查账权，应把查账范围扩大到原始凭证，应允许股东复制会计账簿和原始凭证，股东应免费查阅、自费复制。     

监察与审计合一体制的国际比较

世界上,将国家(地区)或政府监察、审计整合为合一体制并不多见,自有独到之处.合一体制的形成与发展,同国家命运息息相关,并且仍处于属极分化和功能融合之中,在提升政府效能方面扮演着重要角色.合一体制的成功范例为国际社会提供了深刻地启示和借鉴.