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在审计监督体系中 ,国家审计、内部审计和民间审计三方 ,既相互联系 ,又各自独立、各司其职 ,泾渭分明地在不同的领域实施审计。而独立性是这三类审计都必须具备的基本特征。离开了独立性 ,审计将失去意义。本文仅试从民间审计的角度探讨独立性问题 ,因为民间审计无论在实质上还是形式上都具有最高的独立性。一、独立性的含义我国 1 996年 1月 1日颁布实施的《独立审计基本准则》第六条中 ,把独立性作为一般准则作了规定 :“注册会计师应当遵守职业道德规范 ,恪守独立、客观、公正的原则 ,并以应有的职业谨慎态度执行审计业务 ,发表审计意见… 相似文献
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企业适度负债经营的抉择 总被引:2,自引:0,他引:2
在市场经济条件下,负债经营是现代企业筹资所采取的重要方式和手段,也是现代企业的普遍现象。尤其对初创企业(公司),负债经营能使其尽快占领市场,获取超额利润,也就是使企业获得财务杠杆利益。然而,在现实资本市场中,企业决策者往往被负债带来的一定程度的超额利润所蒙蔽,而忽视了因负债而潜伏的财务风险,出现财务杠杆负效应。即在其他条件不变时,运用财务杠杆(负债经营)的企业的每股净收益低于未运用财务杠杆的企业,负债比例愈大,财务杠杆负效应愈明显,致使企业资不抵债,濒临倒闭破产而不能自拔。企业可以通过合理安排资… 相似文献
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Jiehong Zhou Shaosheng Jin 《美中经济评论(英文版)》2004,3(2):25-31
From the perspective of the entire vegetables supply chain, i.e. "from field to table", this paper systematically analyzes the main causes to affect vegetable safety of China. The gap between Chinese vegetable safety administration and that of developed countries is then described. Based on the experiences of vegetable safety administration the developed countries, countermeasures are forwarded to facilitate Chinese vegetable safety administration. 相似文献
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On the morning ofMarch th Chairman Wan Jifei Vicechairman Wang Jin zhen met with Governor Zhou Qiang vice governor Gan Lin of Hunan province the delegation who are attending NPC CPPCC sessions in Beijing.…… 《中国对外贸易(英文版)》2008,(6):58-59
On the morning of March 4th, Chairman Wan Jifei,Vicechairman Wang Jin zhen met with Governor Zhou Qiang, vice governor Gan Lin of Hunan province and the delegation,who are attending NPC and CPPCC sessions in Beijing. 相似文献
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温天Jin 《中国审计信息与方法》2001,(11):26-28
银广夏造假事件的暴露给我国注册会计师行业的发展带来“阴影”,使得原本就比较脆弱的证券市场对注册会计师的信任关系变得更加脆弱,使得证券市场对注册会计师行业的普遍质疑得到进一步的证实。如果我们排除注册会计师在这一事件中与银广夏协同欺诈的话,那么我们最起码可以说其负有重大过失责任,即注册会计师根本不具备专业胜任能力,缺乏最起码的职业谨慎,连最基本的专业准则也没有能够遵守。 相似文献
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Jin Wang Jiansheng Tang Chundong Zheng 《中国经济评论(英文版)》2006,5(5):35-39,54
Despite of the fact that knowledge sharing has become the focus of current literature and management practice, the core process of knowledge sharing has not been identified. What are the main barriers and incentives for people to share their knowledge, what is the internal mechanism of knowledge sharing, and how people evaluate the benefit coming from knowledge sharing are the core areas in knowledge management. In this paper, we reexamine the knowledge sharing based on knowledge convening and fermenting model. After comparing the process of knowledge movement with that of biotic fermenting, several important attributes that knowledge owns are discovered, they are existence of origination, inheritance and variation, the need of assembly for knowledge evolution and medium for knowledge assemblage. Furthermore, the authors put forward a new model--knowledge convening and fermenting model and in this way consider knowledge sharing as a process of knowledge fermenting. The authors thoroughly analyze the biotic attributes of knowledge, the elements of knowledge share fermenting model, and typical knowledge share fermenting. 相似文献
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浅析外商直接投资的“成长压制效应”及对策 总被引:1,自引:0,他引:1
<正> 我国改革开放以来,外商在华直接投资连年增长,以实际利用外资为例,1992年达110.07亿美元,1993年达275.15亿美元,1994年达338亿美元,1995年达380.82亿美元,1996年竟达442亿美元,在全球对外直接投资总流量中,我国吸引外资数从1993年到1996年连续四年居世界第二位。不容置疑,我国在利用外商直接投资方面取得了令 相似文献
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中国农户收入水平、结构及其影响因素 总被引:3,自引:0,他引:3
本文采用2003~2010年全国农村固定观察点微观住户调查数据,应用统计性描述和计量分析方法,研究了我国农户收入水平、结构及其影响因素。研究发现:农户收入水平及增速均滞后于城镇居民,其主要收入来源是劳动性收入,资产性收入的比例较低。农户收入水平的影响因素是多元和复杂的,既有产业差异、区域分割、制度与政策等宏观因素,也有农户人力资本积累、物质资本投入、金融资产与社会资本拥有、农户家庭特征等微观因素。金融资产和区域经济发展水平等因素对农户收入的影响是全面性的,人力资本、物质资本、金融资产、社会资本及制度与政策等因素对农户收入的影响是结构性的。 相似文献
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This paper examines parental reputation formation in intra-familial interactions. In a repeated two-stage game, children decide whether to drop out of high school or daughters decide whether to have births as teens and parents then decide whether to provide support to their children beyond age 18. Drawing on Milgrom and Roberts (1982) and Kreps and Wilson (1982), we show that, under certain conditions, parents have the incentive to penalize older children for their adolescent risk-taking behaviours in order to dissuade their younger children from such behaviours when reaching adolescence. We find evidence in favour of this parental reputation model. 相似文献