贯彻审计规范 做好立卷归档工作

贯彻审计规范做好立卷归档工作王翠平崔玉芹袁谏为贯彻审计规范，搞好审计文件材料的立卷归档工作，使审计档案能够系统、完整、真实地记载审计项目实施的执法过程，反映审计工作质量，现结合工作实际就审计档案立卷材料的有关问题略谈管见。一、被审计单位执行审计结论和...     

Reason and Solution for American Iron and Steel Industry Backwardness

By using the American iron and steel industry as an example, this paper tends to analyze the impropriety of traditional equipment renewing mode by the misuse of the concept of sunk-cost effect and the objective view of comparison, and then gives the economic analysis of the solution methods.     

The Choice and Mathematical Model of Leading Industries in Jiangsu Province

The author provides an analysis of the regional leading industries to establish an evaluating index system, which is based on interrelationship index among industries, index of income elasticity of demand, index of rate of increase and employment index of labor force. Also he develops an evaluating model of grey system theory cluster to do an empirical research of the choice of leading industries in Jiangsu province, and finds that the results obtained conform to the actual situation so relatively that can provide the policy decision basis for the government department.     

Theoretical Framework and Method of Detecting Accounting Fraud

Accounting fraud has never been rooted out, which brings a lot of trouble to our society. Only through strengthening user＇s ability to discern, decode and feedback the false information can we maximally understand the information behind. Therefore, devoting ourselves to setting up a framework of detecting the accounting fraud has become a feasible and efficient way to solve this problem. Based on the ＂Three Elements Theory＂, this paper demonstrates a new way to discern the fraud by researching its origins. The authors combine the theoretical model and the applied technology together to design a fraud recognization system.     

Gladiators in the Corporate Political Arena: Reforming A Top Management Team

This case describes the top management team’s transfer of power and change in the Wuhan Company of Zhong Yin Real Estate Group (ZY-REG). The company experienced acquisition of Haitian and ZY-REG, introduction of the Wanke management team, the general manager’s loss of control over the company, aggravating conflicts among executives, and abuse of power by a clique of managers. The new general manager Yang Ling took actions to reform and transferred power and responsibilities of each executive in the management team, withdrew power from his opponents, and standardized the decision-making process. The management team’s rebuilding was finally completed in June 2008, and the Wuhan Company was then back on track soon after.     

强化经审监督建立科学有效的审计程序

一、实施科学的审计方法和必要的审计程序１ 逐步建立被审计单位承诺制。为了科学严格界定会计责任和审计责任 ,应借鉴国家、社会审计的通用做法 ,不断探索、设计必要的承诺书。在审计某个单位之前 ,将审计承诺书提交被审计单位 ,要求被审计单位对其提供的财务会计帐簿、凭证、报表以及各种资料所反映的综合信息的真实性、完整性等内容进行承诺 ,明确被审计单位所承担的法律责任 ,增强被审计单位的责任感 ,降低审计风险性。２ 逐步试行对经审本级的内控制度测试。在被审计单位自我审计测评的基础上 ,选择关键点和薄弱环节进行重点测试 ,从中…     

Assessing Managerial Discretion across Different Industries in China

In this study, managerial discretion in 37 industries in China is measured and ranked into high, medium and low groups. The results are compared with findings from Hambrick and Abrhamson＇s （1995） study in the U.S. context, and changes are examined in two dimensions of managerial discretion from 2001 to 2009. This study contributes a reliable measure of managerial discretion for future organizational and strategic studies, which can help explain the differences in managerial phenomena across different industries in China＇s institutional environment.     

R&D spending,strategic position and firm performance

Based on R&D investment data from Chinese listed manufacturing firms, this paper examines the effect of R&D spending on firms’ future performance conditional on their strategic positions. We find that firms pursing a product differentiation strategy have more R&D spending than those with a cost leadership strategy. In addition, we document a positive effect of R&D spending on firms’ future performance if they adopt a product differentiation strategy. Meanwhile, for the firms that adopt a cost leadership strategy, the relationship between R&D spending and firm performance resembles an inversed U-shape. Furthermore, we find this inversed U-shape relationship only exists for non-state-owned firms. Overall, this paper provides guidance and useful suggestions on the efficient allocation of R&D resources for Chinese manufacturing firms.     

可见光CAP-OFDM传输方案

针对室内高速可见光链路设计,提出了一种频谱高效的基于无载波幅度相位调制（CAP）的可见光正交频分复用（OFDM）传输方案,即CAP-OFDM。该方案首先采用一对相互正交的滤波器产生基带实信号,再利用哈特莱（Hartley）变换将其加载到频域正交的载波上,并通过添加直流偏置的方式实现信号单极化。基于朗伯(Lambert)辐射模型,推导了CAP-OFDM以及已有文献提出的基于脉冲振幅调制（PAM）的可见光正交频分复用（PAM-OFDM）、基于正交振幅调制（QAM）的可见光正交频分复用（QAM-OFDM）调制方案的误符号率理论解析式、频带利用率,并通过仿真实验验证了理论推导的正确性。仿真结果表明,调制阶数相同时,CAP-OFDM、QAM-OFDM误码性能相同,且优于PAM-OFDM;频带利用率相同时,CAP-OFDM误码性能最优,而QAM-OFDM最差。