项目管理技术在国家审计项目管理中的应用

项目管理方法和应用工具的不断完善和创新,使得项目管理技术日臻成熟,并大大拓展了项目管理技术方法的应用领域。国家审计项目管理和现代项目管理在理论和实务两方面都具有高度的一致性,项目管理的绝大部分技术都能在国家审计项目管理中得到应用和推广,包括审计项目的计划管理、成本管理、进度管理、风险管理、后评估等多个方面。充分借鉴项目管理技术,可以有效解决我国国家审计项目管理中存在的缺乏审计项目管理标准、项目控制流于形式、审计质量控制流程薄弱、审计风险控制能力差、审计效率低下等突出问题,促进审计工作的科学化和规范化。     

国家审计如何更好地维护国家经济安全

维护国家经济安全是国家审计的现实目标。本文从国家经济安全的概念和体现形式入手,深入分析国家审计与国家经济安全的关系,以及维护国家经济安全的审计局限,提出在新的时代背景和历史条件下,应按照维护国家经济安全的目标要求重新定位审计工作的方向和着力点,即以落实权力主体经济责任为主攻方向,强化对公共资源整体性的监督,保障公共资源安全;强化对公共责任落实情况的监督,保障公共权力运行安全;强化对公共政策执行情况的监督,保障公共管理安全;强化对国际竞争引致公共风险的监督,保障宏观经济安全。     

THE SUBSTANCE OF ACCOUNTING FOR PUBLIC‐PRIVATE PARTNERSHIPS

This article evaluates Public‐Private Partnerships (PPP) accounting practice and the related financial accounting and reporting requirements. Governments across the world are seeking to access private finance to improve public infrastructure. Accounting for PPPs has encountered many difficulties, one of which is the practice by which PPPs are not accounted for as fixed assets on the balance sheet of either the public sector client or the private sector operator. Accounting for PPPs has grown in importance at a time of transition from national Generally Accepted Accounting Practice (GAAP) to International Financial Reporting Standards (IFRS). Under UK GAAP, both client and operator accounting adopt the reasoning – familiar from leasing standards – of the allocation of risks and rewards between the parties to determine the party which should recognize the fixed asset on its balance sheet. The gap in IFRS with regard to operator accounting has been filled by the interpretation IFRIC 12 on service concession agreements: this moves the reasoning from risks and rewards to control, familiar from consolidation standards. The UK Treasury and the International Public Sector Accounting Standards Board (IPSASB) have required/proposed the adoption of the mirror‐image treatment of IFRIC 12. In most, but not all, cases, control will be assessed to rest with the client, which will recognize property, plant and equipment, and not with the operator, which will recognize either a financial asset or an intangible asset on the basis of an assessment of which party bears the majority of risks and rewards. Under both UK GAAP and IFRS, accounting policy choices are strongly influenced by, for the client, governmental control frameworks, and for the operator, by the implications for the profile of distributable profits and for taxation. An important public policy issue is that the national accounts, which for European Union member states must comply with European System of Accounts 1995, will remain on a risks and rewards basis. It is these numbers that will be used in assessments of macro‐fiscal policy and fiscal risks, notwithstanding that the Eurostat version of risks and rewards is even more open to manipulation than were the national financial reporting standards.     

Organizational diversity programs across cultures: effects on absenteeism,turnover, performance and innovation

This study examined data from over 5000 organizations in 22 countries to address three complementary issues: (1) the influence of national culture on the adoption of diversity programs aimed at recruiting, training and promoting individuals from specific target groups; (2) the moderating effect of national cultural practices on the relationship between these diversity programs and the organizational outcomes of absenteeism and turnover; and (3) the mediating effect of absenteeism and turnover on the relationship between diversity programs and organizational performance and innovation. National cultural values and practices were taken from the GLOBE study and assigned respectively to the organizations in our sample. A multilevel path analysis supported the hypothesized effects of national cultural values on organizational diversity programs. Moreover, cultural practices were found to moderate the relationship between diversity programs and absenteeism and turnover. Our hypotheses on the role of absenteeism and turnover as mediators of the relationship between diversity programs and organizational performance and innovation were also supported. Our findings may help guide managers' decisions on the adoption of diversity programs in units operating in different national cultures. We discuss the implications of our findings for scholars and practitioners concerned with diversity management issues in a global context.     

国家创新系统中政府作用分析

新古典经济学认为,创新由市场需求推动,政府干预只起辅助作用。发达国家和发展中国家的经济发展实践表明,政府可以作为促进者、需求者在创新系统中发挥重要作用。本文梳理国家创新系统的研究脉络,分析政府在系统失灵中的作用机理,研究美国、日本、德国创新系统的框架和近期进展,发现科技完备的国家创新系统要求政府在创新战略构建、提高企业创新能力、构建产学研合作网络等方面发挥能动和主导作用。     

国家审计理论的几个基本问题研究——基于多学科的视角

国家审计是国家治理的基石与保障,国家审计体现了国家政治意志,国家政治、经济和文化的发展又调整着国家审计的功能和边界。基于多学科视角探讨国家治理与国家审计的协同关系,揭示国家审计的哲学本质与政治功能,理清国家审计的经济边界,分析国家审计的法治建设与文化建构等基本问题,构建国家审计基础理论的分析框架,认为国家审计可以通过提升组织的设计与管理、政治制度的设计、合法化的基础及文化与社会等要素来改进国家治理。     

国家公路运输枢纽经济属性及投融资模式探讨

对国家公路运输枢纽的经济属性进行正确的、全面的分析,结合公路运输的发展状况,选择合理的、有发展性的投融资模式。相对于不同地区的公路运输枢纽,都有截然不同的经济属性及投融资模式。     

西班牙国家科技研究与创新规划及其对中国的启示

我国已经进入到制定科技创新规划的新阶段。为更好地学习国外经验,选取制定过7次科技创新规划的西班牙为对象,在梳理其科技研究与创新规划的基本情况的基础上,对《西班牙国家科技研究与创新规划(2013-2016)》的制定过程和主要结构及内容进行了系统概括,继而分析了西班牙科技研究与创新规划的主要特征,最后提出其对中国制定科技创新规划的启示。     

美国部分国家实验室大型科研基础设施运行管理模式及启示

美国大型科研基础设施在运行管理模式上具有国家所有,依托大学和专业机构管理;针对不同设施、用户和项目分类管理;围绕设施共享深入开辰科研合作;通过国际合作凝聚全球顶尖人才、先进技术项目等特点。本文研究分析了美国具有代表性的部分国家实验室大型科研基础设施的运行管理模式及特点,并就我国国家实验室和大型科研基础设施的建设和管理提出建议。