论内审价值实现途径

服务的内向性是内部审计的基本特点,建立新型审计管理体制,加强法制建设,提高法治水平及更新内部审计思维观念,处理好内审与外审的关系,监督与服务的关系,不断提高审计人员素质是实现内审价值的有效途径。     

现代公司治理结构下内部控制的建立与完善

本文论述了现代公司治理结构的完善和治理机制的顺畅在建立和完善企业内部控制中的重要作用,回顾和分析了内部控制的发展历史,论述了它在企业管理中的重要作用及其对公司治理的反作用,并对现代公司治理结构下内部控制与公司治理的协调做了一些有益探索。     

信息化环境下物资需求计划管理内部控制问题研究

完善和创新信息化环境下物资需求计划管理内部控制体系已成为企业成功的重要关键,具有现实的经济意义。     

推行精细化管理 提高内部审计效能

全面推行工程项目精细化管理,对于建筑施工企业的发展具有重大的意义,随着精细化管理逐步展开,对内部审计工作也提出了更为严格的要求。     

Intellectual capital reporting practices in an Islamic bank: A case study

Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia‐based knowledge and expertise. However, we know very little or nothing about how and why intellectual capital‐related information is provided in their corporate reports. We fill this gap in our existing knowledge of the field with a view to enhance relevant literature. As far as we know, this article is one of the earliest exploratory attempts to examine intellectual capital reporting practices of an Islamic bank. We have undertaken a longitudinal (2001–2015) case study related to the intellectual capital reporting practices of an Islamic bank. Key results include significant rise of intellectual capital reporting over time, dominance of internal capital‐related items in intellectual capital reporting profile and the dynamics of changes in intellectual capital reporting practices over time. Through an institutional theory lens, we explain that this is due to the changes in the external institutional environment and various intra‐organisational factors such as strong ethical culture, unique knowledge base (Sharia), and corporate governance regime.     

Capital controls and the location of industry

This paper studies capital controls on the outflow of capital in a two-region new economic geography model. Capital controls are set in a non-cooperative or cooperative manner by social planners. Capital controls are relatively higher in the North in the non-cooperative equilibrium. This leads to relatively more firms located in the region where more consumers reside under the non-cooperative equilibrium. The locational bias towards the North in the non-cooperative equilibrium becomes larger as trade barriers are reduced. That is, firms locate to the North at a relatively higher rate in the non-cooperative equilibrium as trade is liberalised. Contrary to previous findings, it follows that global welfare is relatively higher in the non-cooperative equilibrium, although the social planner sets capital controls by maximising joint regional welfare in the cooperative equilibrium.     

内外融资对企业不同阶段创新投资的异质性效应——基于中国制造业上市公司的数据

根据创新价值链理论，将企业创新活动分为研究阶段（R）与开发阶段（D），探究内外源融资方式对企业不同创新阶段投资的异质性效应，为企业选择创新活动的融资渠道和政府设计精准支持企业创新政策提供参考。基于中国制造业上市公司数据实证研究发现：内源融资对企业研究投资有显著促进效应，对开发投资未产生显著促进作用；债权融资对研究投资和开发投资的作用均不显著；股权融资对研究投资的影响不显著，但对开发投资具有显著影响。内源融资对债权融资与研究投资、债权融资与开发投资的关系不具有调节效应；内源融资对股权融资与研究投资关系具有正向显著调节效应，对股权融资与开发投资的关系具有正向调整作用但不显著。     

电改环境下油气管道企业用电成本管控研究

电力体制改革为油气管道企业用电成本管控提供了政策支持。在梳理电力改革政策的基础上,简要介绍了适用于油气管道企业的新电力政策,详细分析了我国油气管道企业存在的基本电费偏高、力调电费偏高、用电类型不合理、用电管理有待完善等用电现状及其根本原因。在上述分析的基础上,提出了选取合适的用电类别、选择合理的电费计费方式降低基本电费、提高功率因数降低力调电费、积极利用直购电政策、健全用电成本管控激励和考核机制等对策建议,以期为油气管道企业用电成本管控提供参考借鉴。     

Sustainability Northwest: An Integrative Case of a Not‐for‐Profit Organization

Sustainability Northwest (SNW) is a fictional not‐for‐profit organization (NPO) that seeks to develop thought leaders for a sustainable future. This instructional case allows professors to assign students with up to six different roles, including SNW's chair of the board, executive director, volunteer treasurer, and the external auditor. Unique learning objectives include (i) the application of the CPA Canada Handbook, Accounting—Part III to prepare an NPO's financial statements using fund accounting, (ii) the development of recommendations to improve an NPO's board of directors, (iii) the analysis of system flow documents to identify control weaknesses, and (iv) the preparation of an audit planning memo. Instructors can use this case in several milieus. First, professors can foster a student's ability to integrate technical knowledge by (i) assigning students all six roles in a capstone course to promote integration within an individual course or (ii) assigning multiple roles across multiple courses to promote integration across a program of studies. Second, instructors can focus on a particular technical skill by assigning specific roles. This case is ideal for senior‐level undergraduate students or graduate students.     

国家审计能促进国有企业全要素生产率增长吗?

如何促进国有企业治理改善，实现高质量发展，是当前国有企业审计亟须解决的问题。基于2010—2018年审计署公布的中央企业财务收支审计结果公告，采用双重差分模型实证检验国家审计对中央企业控股上市公司全要素生产率的影响及其作用机理。研究发现，国家审计能提高中央企业控股上市公司全要素生产率，主要体现在被审计当年及之后两年，通过扩大国家审计监督内容覆盖广度、拓展国家审计目标深度和加强国家审计权限行使力度实现。进一步发现，国家审计能通过促进中央企业控股上市公司增加研发投入、提高内部控制质量、抑制高管超额在职消费、缓解第一类代理问题等改善公司治理水平，提高全要素生产率。这对优化国有企业审计治理机制，提高全要素生产率，助推经济高质量发展具有启示意义。