特殊婴儿食品标准:护航宝宝健康成长

今年年初,卫生部发布了关于《特殊医学用途婴儿配方食品通则》(GB25596-2010)(以下简称《通则》)的问题和解答,对自2012年1月1日起实施的该《通则》进行了详细的解读。据了解,该《通则》不仅突出了特殊医学状况婴儿健康的安全性要求,同时兼顾了这一特殊群体的营养需求。业内人士表示,随着该标准的实施,将对进一     

为了宝宝的健康——谈婴儿配方食品中的阪崎肠杆菌

婴幼儿食品一直以来都为大众所关注,2011年4月1日起实施的《食品安全国家标准婴儿配方食品》（GB10765-2010）更是引起了很多家长的注意。据悉,该标准代替GB10765-1997《婴儿配方乳粉Ⅰ》、10766-1997《婴儿配方乳粉Ⅱ、Ⅲ》、GB10767-1997《婴幼儿配方粉及婴幼儿补充谷粉通用技术条件》     

我国专项资金效益审计的思路

专项资金经济性、效率性和效果性的审计内容应由资金的使用审计前移到立项前的项目论证，延伸至项目完成后的经济效益、社会效益、环境效益评价。目前实现我国专项资金效益审计的途径主要包括：尽快建立和完善与效益审计相关的规范，正确选择效益审计的主题，构筑政府审计、社会审计、内部审计与专项资金及项目的管理部门相互协调的监督评价机制，最终使我国的效益审计步入正常轨道。     

浅谈财政专项资金效益审计的重点及方法

本文从财政专项资金项目的申报立项、资金流向、管理活动、制度运作、资金使用、效益产出等方面的审计探讨了财政专项资金效益审计的重点内容与方法，提出了开展财政专项资金效益审计的一些新思路。     

专项档案验收管理流程效率提升研究

科研工作的完成不单单是技术成果实现预期,文档工作也同等重要,在验收工作中,档案验收更是具有一票否决权.文章通过对某科研专项首批档案验收的分析,重点研究提升和改善专项验收工作流程的方式和方法.基于研究总结,文章得到了专项课题文件档案验收工作流程,并将该验收流程指导运用实践当中,通过实践验证新验收流程的高效性与实用性.     

论我国房地产计税价格评估争议处理机制建设

我国各地已陆续开展存量房交易的计税价格评估工作,制定了相应的计税价格评估争议处理办法。介绍国际估税官协会在《计税价格评估争议处理准则》中的争议处理规定,梳理总结国内各地已试行的争议处理办法,对存量房交易评估争议和存量房评估争议进行区分,在评估争议处理原则、争议费用承担等方面提出建议。     

食品链全过程认证制度与食品安全管理

食品链是指从初级生产直至消费的各环节和操作的过程，涉及食品及其辅料的生产、加工、分销、贮存和处理。食品链中的组织包括：初级食品生产者、食品生产制造者、运输和仓储经营者、零售商、餐饮服务（甚至包括与其密切相关的其他组织，如设备、包装材料、清洁剂、添加剂和辅料的生产者）。     

基于患者满意度感知的基层医疗服务质量评价研究

医疗服务质量是医疗服务机构生存和发展的必要条件。如何有效的评价与提升医疗服务质量,尤其是基层医疗服务机构的服务质量,是一个重要的有理论价值和实际意义的研究课题。针对考虑患者满意度感知的医疗服务质量评价问题,首先,对医疗服务的质量问题进行了描述,并构建了基于SERVQUAL的医疗服务质量评价的指标体系;其次,提出了一种基于服务质量差距模型的服务质量测评方法,通过患者的服务期望与服务感知的差值来确定患者满意度;最后,通过在NX省某医院实际调查的结果,说明了提出方法的可行性。     

基于流程管理的特种工艺生产厂质量预控模式

本文选取典型热表处理特种工艺生产厂为研究对象,以电镀工艺为切入点,运用流程管理理论和技术,探索出适合西飞公司现状与未来发展的、基于流程管理的特种工艺质量预控模式,保证了零件实物质量,加快生产流程运行效率,满足了飞机研制生产需求,全方位地增强特种工艺生产厂的竞争力,促进公司年度经营目标的实现。     

Special Issue on Tax Research

Abstract

This paper is motivated by the links that continue to be forged between security pricing and accounting, building on recent findings that firms tend to be asymmetrically conservative in the timeliness of earnings recognition. The evidence is that firms in the European Union tend to recognise unrealised losses more quickly in their earnings than unrealised gains (Giner and Rees, 2001 Giner, B. and Rees, W. 2001. On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom. Journal of Business Finance and Accounting, 28(9/10): 1285–1331.  [Google Scholar]; Raonic et al., forthcoming), and there is evidence of even greater accounting conservatism in the USA (Basu, 1997 Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24: 3–37. [Crossref], [Web of Science ®] , [Google Scholar]; Ball et al., 2000 Ball, R., Kothari, S. P. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1–51. [Crossref], [Web of Science ®] , [Google Scholar]; Givoly and Hayn, 2000 Givoly, D. and Hayn, C. 2000. The changing time-series properties of earnings, cash flows and accruals: has financial reporting become more conservative?. Journal of Accounting and Economics, 29: 287–320. [Crossref], [Web of Science ®] , [Google Scholar]). This paper investigates whether the Czech market exhibits conformity with the behaviour that has been documented elsewhere by examining the earnings/returns relationship, focusing to begin with on the impact of losses on earnings response coefficients and then considering the asymmetric timeliness of income recognition in the Czech market. The findings indicate that the Czech market is similar to more developed markets, at least in one respect: there is statistically significant evidence of different market effects of profits and losses, in that profits are more persistent than losses. However, contrary to the findings in more developed markets, there is no statistically significant evidence of earnings conservatism in the Czech market. These results are most probably due to the continuing influence of restrictive tax regulations that mitigate any tendency towards conservatism, as well as the transitional nature of the economy. A further reason is likely to be that the regulatory environment in the Czech Republic is close to the kind of stakeholder corporatism that is described by Ball et al. (2000) Ball, R., Kothari, S. P. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1–51. [Crossref], [Web of Science ®] , [Google Scholar], who show that conservatism tends to be less pronounced in such regimes where there are fewer managerial incentives to bias current earnings. In conclusion, if changes in market prices signal good news and bad news about future risky outcomes, there is no evidence of asymmetry in the Czech market in accounting for such risks.     

养老服务专项资金绩效审计研究

为积极应对人口老龄化问题,党中央、国务院不断加大养老服务类专项资金投入力度,持续完善养老服务体系建设,而养老服务专项资金绩效的好坏与各个地区的养老服务体系建设的成效与质量息息相关.因此,对养老服务专项资金实施科学的绩效审计,能够使国家和社会更加深入地了解养老服务资金的使用情况和养老服务体系的建设情况.基于此,文章在界定养老服务专项资金绩效审计内涵的基础上,就其存在的问题以及解决问题的具体措施进行了理论探讨,旨在改进和完善养老服务专项资金绩效审计工作,提高专项资金绩效审计质量.