上市公司社会责任审计的理论建构与实践问题探索

随着上市公司履行社会责任情况的信息披露日益受到利益相关者的密切关注,作为履行第三方鉴证责任的上市公司社会责任审计也越来越受到理论界和实务界的重视,因此通过理论建构与实践操作两个层面对上市公司社会责任审计问题进行有关探索十分必要。上市公司社会责任审计的理论框架可以从审计依据、审计原则、审计主体、审计内容、审计目标五个方面来构建;上市公司社会责任审计的实践问题可以从强化上市公司社会责任审计信息披露的监管、构建上市公司社会责任审计的标准、巩固上市公司社会责任审计的依据、探索上市公司社会责任审计的辅助机制和培养上市公司社会责任审计人员几个方面来探索。     

谈实验室设备的计量管理

分析了实验室仪器设备计量管理的重要方式——检定和校准的异同,介绍了实验室认可准则对仪器设备校准的要求,认为校准已经逐渐在代替原来计量栓定的功能,实验室应将校准和计量检定结合起来。作为一个监视设备运行状况的重要手段,对仪器设备的期间核查作了简要叙述。     

Best-matching protocols for assembly in e-work networks

Assembly networks pose many challenges to the comprising businesses due to their ever-growing distributed nature. This article explores the benefits of incorporating best-matching protocols (BMP) into the principles of design for assembly (DFA) to make better use of already existing information on equipment, parts and suppliers. Best-matching protocols for cooperation requirement planning (BMP-CRP), for part matching (BMP-part) and supplier selection were developed. A case study for the matching of parts and suppliers is provided. The results of the case study corroborate the benefits in quality and costs that the best-matching protocols can yield for businesses in an assembly e-work network.     

基于新常态下功能需求的国家大学科技园评价指标体系

基于新常态下国家大学科技园的整合多方资源、辐射带动区域及高校等功能需求,利用扎根理论,结合政策解读和文献梳理,构建了包括支撑服务能力、核心功能绩效、创新绩效、资源整合能力和辐射带动能力5个维度的国家大学科技园评价指标体系,并将评价指标归类为基础指标、核心指标和特色指标,以体现评价体系的多层次和特色化。采用层次分析法和德尔菲法进行指标赋权,并进一步构建评价实施模型。对32家国家大学科技园进行评价,为主管部门评价国家大学科技园发展水平、指导园区建设、制定相关政策提供理论依据。     

高职教育改革背景下的教学质量保障体系建设

本文主要探讨了高职教育改革背景下的教学质量保障体系建设所面临的主要问题,分析了教学质量保障体系建设的要求,最后提出了一些对策和措施。     

The ‘Jim Factor’—My Experience as a First-Time Accounting Tutor

Sandy Burton was a seasoned academic who played a major role in shaping American accounting regulation in the latter part of the twentieth century. A vocal reformer, he became a vigorous SEC Chief Accountant and thereafter New York City Deputy Mayor. He was a critic of accounting practice as well as academe, preaching the gospel of reform in writings and speeches. Contending that accounting was too narrowly focused, he called upon the accounting community to reinvent itself. He was profoundly dissatisfied with the nature of academic accounting research because it had been irrelevant to practice. Burton earned considerable respect for attempting to bridge the gap between accounting practice and academe.     

价格鉴证风险及应对的初步分析

价格鉴证作为社会主义市场经济活动中的重要内容,对于保障社会经济的健康运行发挥着重要的作用。价格鉴证人员作为价格鉴证工作的主要承担者,为价格鉴证工作的发展做出了重大贡献,但也面临着一系列潜在的危险。从价格鉴证风险的产生与发展角度出发,对应对价格鉴证风险提供相应的政策建议。     

江苏省企业环境保护核查现状及对策

以近年来江苏省通过环保核查的拟上市及再融资的重污染企业为研究对象,分析目前环保核查中企业存在较为突出的环保问题.针对目前我国在上市公司环保核查方面存在的不足,提出进一步完善上市环保核杏建议及意见.     

The cyclicality of bank regulation in a general economic framework

This article utilizes a representative agent model to address how the regulation policies for banks should respond to the general economic condition. With the consideration of a self-fulfilling deposit insurance facility with sufficient bank reserve to meet the expected need of liquidity shock, our model suggests a counter-cyclical capital adequacy requirement in a competitive loan market. The exception might occur when the moral hazard problem becomes very unwieldy and the representative individual is rather risk averse. With regard to the closure policy, we find that it is closely related to the individual’s degree of risk aversion. A counter-cyclical closure policy is recommended when the individual is highly risk averse. Otherwise, a pro-cyclical closure policy is preferred.     

Bounding the benefits of stochastic auditing: The case of risk-neutral agents

Summary. In the context of a costly-state-verification model with a risk-neutral agent having limited liability, it has been postulated that allowing stochastic auditing reduces the asymmetric information problem to a trivial one: i.e., the first best can be approached arbitrarily closely with feasible contracts. This paper proves the postulate to be false: the surplus from feasible contracts is bounded strictly below the first-best surplus level. The bound is straightforward to compute in examples. The paper thus removes a justification for the restriction to deterministic auditing commonly made in the literature. Received: July 18, 1997; revised version: February 23, 1998