试论当代中国行业社团转型的目标模式：社团社会化

文章从社会组织的一个细小分支--行业社团着手，探讨当代中国社团组织的转型发展。伴随中国经济体制改革，国家自上而下设立的行业社团带有明显的过渡性，需要遏制其进一步行政化的冲动，不断向市场化和社会化演进。文章通过对行业社团改革的逻辑起点、动力因素和转型困境的分析，指出当代中国行业社团社会化转型的目标模式和路径选择，提出促进经济社会协调发展的思路和对策。     

Characteristics of non-audit services and financial restatements in Malaysia

Various types of purchased non-audit services (NAS) and their recurring nature affect the likelihood of financial statement restatements in Malaysia. Based on 953 firm-year observations during the period 2007–2009, evidence of a negative relationship between non-audit fees and financial statement restatements is provided. The purchase of both tax-related and audit-related NAS decreases the likelihood of restatements. Recurring (as opposed to non-recurring) tax-related and audit-related NAS are negatively and significantly related to the likelihood of restatements. These findings support our hypothesis that both types of NAS and their recurrence provide knowledge spillover, which enhances audit and financial reporting quality. When considering institutional settings, we find that politically connected firms are more likely to require financial restatements than non-politically connected firms, while audit committee independence and the purchase of tax-related, recurring tax-related and other NAS decrease this likelihood. The purchase of audit-related and recurring audit-related NAS and non-recurring other NAS decreases the likelihood of restatements for non-politically connected firms.     

独立董事独立性、关联交易与公司价值——基于沪深两市上市公司的经验证据

要求独立董事对关联交易进行监管政策的出台,创造了基于关联交易研究独立董事监督职能的机会.基于此,在研究独立董事独立性对公司异常关联销售和公司价值的影响后发现,独立董事独立性的提高有助于抑制异常关联销售的发生.<关于在上市公司建立独立董事制度的指导意见>颁布以后,异常关联销售的比率降低,且更为"干净".独立董事独立性对异常关联销售的抑制不仅是政策作用的直接结果,而且确实有助于提高经济效益.     

Corporate Governance and returns on information technology investment: evidence from an emerging market

Prior studies have reported mixed findings on the impact of corporate information technology (IT) investment on firm performance. This study investigates the effect of corporate governance, an important management control mechanism, on the relation between IT investment and firm performance in the Taiwanese electronics industry. Specifically, we explore board independence and foreign ownership, which have increasingly become salient factors concerning corporate governance in emerging markets. We address their roles across firms of different sizes and in industries where degrees of competitiveness run a wide gamut. Our results show a positive moderating effect of board independence on the IT investment‐firm performance relation, especially when competition intensifies. Furthermore, we find that the greater the foreign ownership in small firms, the more positive the IT investment‐firm performance relation, suggesting that foreign investors may bring IT expertise to help small firms reap the benefits of using IT. Copyright © 2010 John Wiley & Sons, Ltd.     

提高审计独立性的新思路：财务报表保险制度

审计师的独立性受损是导政审计失败的一个重要根源。财务报表保险制度对消除审计人员和上市公司管理层的利益关联,恢复注册会计师真实的独立地位,遏制上市公司造假具有不可替代的作用。我国目前实施财务报表保险制度具有可行性。     

连锁董事、审计师选择与盈余管理

以沪深两市2003～2009年5 374家上市公司为样本,检验了连锁董事是否会通过对审计师的选择影响上市公司的盈余管理行为。以连锁董事的存在及其声誉度量连锁董事关系,并用可操控性应计利润的绝对值衡量盈余管理的程度后发现,有连锁董事的上市公司选择高质量审计师的概率更高,盈余操纵程度更低;连锁董事声誉越高,越会促使上市公司选择高质量的审计师,抑制盈余管理行为。这说明,连锁董事关系对于提高会计信息质量、保护中小投资者的利益有着积极的意义。     

HETEROGENEITY IN A CURRENCY UNION WITH SOCIAL MARKET OBJECTIVES

In this paper, we explore whether heterogeneity among union members could threaten the stability of the European Monetary Union. The types of heterogeneity we consider are (1) asymmetries in the transmission of monetary and fiscal policies, and (2) differences in national preferences for price stability, output growth, and income redistribution. Our results show that the costs of membership can be significant for countries whose transmissions, structure, or preferences deviate from those underlying the common monetary policy. In part, these costs arise because monetary policy imposed by an independent central bank automatically constrains the use of fiscal policy by national governments.     

会计师事务所业务范围与审计独立性

会计师事务所作为中介服务机构,能否在审计工作中保持独立性,不仅关系到注册会计师行业能否发展壮大,更关系到社会经济能否健康运行。影响注册会计师审计独立性的因素很多,本文从会计师事务所的业务范围角度考察,认为业务领域过于狭窄是造成目前我国会计师事务所难以保持审计独立性的重要原因。建议通过拓展事务所的业务范围来增强注册会计师的独立性,并对业务拓展中会出现的问题及相应的对策作了探讨。     

独立董事的独立性有待提高

文章从独立董事的产生机制、薪酬机制、职责履行机制、考核机制等方面作了全面的分析,探讨了在现有制度条件下,独立董事能否真正实现其独立性的问题。     

物权行为——舍我其谁

物权行为理论以其深邃的思想、严谨的逻辑和高超的法律技术,在理论上独树一帜;同时,在现实生活中,物权行为又客观地存在,并以其独特的功能对物权变动发挥着重要的调整作用.因此,在我国即将制定的物权法中不应舍弃这一不可多得的宝贵理论,以防贻误了确立物权行为制度这一千载难逢的良机.