我国独立审计收费现状的博弈思考

审计收费在独立审计中占有重要地位,它是联系审计服务供求双方的桥梁。首先全面介绍了我国独立审计收费普遍较低的现状;然后深入分析了会计师事务所之间、事务所与被审计单位之间在审计收费方面的博弈行为;并在此基础上提出了相应的解决办法,以期规范我国的独立审计收费,促进注册会计师行业的健康快速发展。     

建立我国商业银行外部审计制度的构想

商业银行外部审计因受托责任的发生、发展而产生和发展。实践证明，商业银行外部审计，可以从根本上改善商业银行内部管理和控制的有效性，提高金融监管当局的监管效率。加入WTO后，我国商业银行在面对强大的外部竞争者的同时，风险管理及监管水平低的问题也日趋凸显。因此，我们认为在提高商业银行自身经营管理水平、风险控制能力以及中央银行监管效率的同时，应从制度安排入手建立中国的商业银行外部审计制度。     

论制度变迁的成本约束

制度变迁的关键是成本约束，这是制度本身产生的根本性要求。制度变迁是成本和收益相权衡和比较的产物，制度设计和安排必须充分考虑到制度变迁的成本和收益，减少制度变迁的阻力，提高制度运行的效率。     

浅论我国国家审计体制的改革

随着我国民主政治制度的发展,人民对于政府权力的制约与监督,特别是对预算的监督与控制越来越关注。而现有的国家审计体制只是将国家的审计机构作为政府的内部审计机构,其独立性受到了一定程度的制约。文中就国家审计体制改革进行了探究,提出了双重审计体制。     

Technological change in energy systems: Learning curves, logistic curves and input-output coefficients

Learning curves have recently been widely adopted in climate-economy models to incorporate endogenous change of energy technologies, replacing the conventional assumption of an autonomous energy efficiency improvement. However, there has been little consideration of the credibility of the learning curve. The current trend that many important energy and climate change policy analyses rely on the learning curve means that it is of great importance to critically examine the basis for learning curves. Here, we analyse the use of learning curves in energy technology, usually implemented as a simple power function. We find that the learning curve cannot separate the effects of price and technological change, cannot reflect continuous and qualitative change of both conventional and emerging energy technologies, cannot help to determine the time paths of technological investment, and misses the central role of R&D activity in driving technological change. We argue that a logistic curve of improving performance modified to include R&D activity as a driving variable can better describe the cost reductions in energy technologies. Furthermore, we demonstrate that the top-down Leontief technology can incorporate the bottom-up technologies that improve along either the learning curve or the logistic curve, through changing input-output coefficients. An application to UK wind power illustrates that the logistic curve fits the observed data better and implies greater potential for cost reduction than the learning curve does.     

我国民间审计发展的制约因素刍议

建立和维护社会经济秩序是民间审计的基本职能,我国的民间审计自20世纪80年代恢复以来,经过20年的发展已经初具规模.但与发达国家相比,仍处于初始阶段.为推动民间审计事业的快速健康发展,从我国民间审计的发展现状出发,分析我国民间审计发展的制约因素.     

基于生命周期的虚拟企业知识活动分析及其伙伴选择过程研究

随着新经济的到来,知识越来越成为企业快速响应市场机遇和获取竞争优势的最短缺资源.而企业自身知识资源的有限性使企业越来越多地采用虚拟企业的高级形态--知识联盟型虚拟企业来弥补企业知识资源的不足以快速响应变化的市场需求.本文首先对知识联盟型虚拟企业的知识缺口类型进行研究和划分,然后分析并描述虚拟企业生命周期各阶段的知识活动;在此基础之上,探讨虚拟企业组建阶段考虑知识要素的伙伴选择过程;最后,针对不同的知识缺口,提出伙伴选择过程的评价指标体系设计中应考虑的知识性因素.     

Implementation of land and ecosystem accounts at the European Environment Agency

The European Environment Agency has started the implementation of a programme of land use and ecosystem accounts, following the System of Environmental and Economic Accounts (SEEA) guidelines of the United Nations. The purpose is to integrate information across the various ecosystem components and to support further assessments and modelling of these components and their interactions with economic and social developments. This programme reflects the increasing demand for environmental policy integration in Europe, both vertically through thematic policies as well as horizontally across policies in those sectors that contribute most to environmental impacts. The construction of land and ecosystem accounts is now feasible due to continuous improvements in monitoring, collecting and processing data and progress with the development of statistical methods that facilitate data assimilation and integration. The accounts are based on explicit spatial patterns provided by comprehensive land cover accounts that can be scaled up and down using a 1 km² grid to any type of administrative region or ecosystem zone (e.g., river basin catchments, coastal zones or bio-geographic areas). Land cover accounts have been produced for 24 countries in Europe and first results published in the European Environment State and Outlook2005 report of the EEA.¹     

国有企业审计监督体系构建研究

在我国现行国有资产管理体制下,国有企业不仅要接受国有资产监管体系内部多种形式的监督,而且还要同时接受政府审计、社会审计和内部审计的监督。由于各种审计主体职责重复、各自为政,在导致审计资源严重浪费的同时,还造成许多国有企业长期缺乏有效的审计监督。本文从我国国有资产监管体系的现行架构出发,对政府审计、社会审计、内部审计及其他多种审计主体的分工与配合问题进行了研究,为国有企业建立合理有效的审计监督体系提供参考。     

并行审计技术在企业中的应用探讨

文章通过分析企业计算机信息系统的发展对企业内部审计工作的影响,认为目前企业审计工作存在的主要问题是现有审计技术不能实现适时取证。在此基础上,文中阐述了并行审计的具体方法及在审计取证的不同情况下的应用。