企业内部会计控制发展探析

会计信息的经济后果使得其真实性至关重要,而保证真实性的基本措施之一就是加强内部会计控制。文章对内部会计控制的发展进行了探析,以促进我国内部会计控制的建立和健全。     

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

气候智慧型农业在我国的实践探索

[目的]掌握气候智慧型主要粮食作物项目在我国开展情况,系统梳理其作为气候智慧型农业试点在实施中存在的问题,充分借鉴国际经验提出促进气候智慧型农业在我国发展的政策建议。[方法]文章通过对安徽、河南两个项目区实地调研,与各级项目办、团队专家、农业企业及参与农户等进行深度访谈和会议研讨,获得了气候智慧型农业试点详细材料,在此基础上系统定性阐释其发展概况、存在问题,归纳意见建议。[结果]气候智慧型农业试点在两个项目区进行务实探索,取得了减排固碳、节水灌溉、新理念新技术推广、种植模式创新等方面的丰富成果,也存在操作难度大,组织协调难,农民参与积极性弱等问题。[结论]气候智慧型农业试点取得较好成绩的同时,也面临着项目管理等方面的诸多压力,需要加大乡村振兴战略下的农业合作,突出农民主体地位和完善合作机制等方面继续努力,以更好促进气候智慧型农业在我国示范推广。     

基于CSA的商业银行操作风险控制价值模型

操作风险成为商业银行风险管理的重要内容之一，新巴塞尔协议已将操作风险纳入全面风险管理体系。控制自我评估法（Control Seif Assessment,CSA）是一种非常有用的操作风险管理工具．但由于操作风险的多样性，导致某些操作风险的内控效果非常有限，不加区分地进行控制必然会降低CSA方法的有效性。论文通过引入控制价值的概念，建立控制价值的评估体系，然后根据控制价值的大小选择对操作风险进行内部控制治理或者建立资本金、外包、保险等风险补偿机制。最后应用一个实例来说明控制价值模型能使内控对操作风险管理的支撑更有针对性、更有效率。     

内部控制自我评估之浅探

内部控制自我评估（CSA）是新兴的审计技术和方法,在西方发达国家公司内部控制管理领域广泛运用。在介绍内部控制自我评估（CSA）的含义与意义的基础上,探讨了其方法,并结合企业的实际情况指出了实施内部控制自我评估（CSA）的要点以及应注意的问题,以使企业更好地实施内部控制。     

论CSA在内部控制三维立体框架评估中的作用

内部控制有效性的评审是考察内部控制设计合理性、执行有效性、提高控制效率效果的重要工作。三维立体框架控制的有效性的评估可以借鉴美国财务报告内部控制评价的最新进展,同时加强内部审计与内部控制自我评估两项职能的作用,其中控制自我评估是适应扩大内控概念下的一种评价方法。     

川西林盘CSA社区发展探索

川西林盘作为川西平原特有的复合型农村聚落形态,在城市化和农业产业化快速发展的背景下正逐步走向衰落,本文引入CSA模式,带动林盘本土经济发展,促进三效的统一发展,探求林盘保护和可持续发展自我繁衍的道路,为成都周边川西林盘的保护和发展提供借鉴思路。     

Putting the culture back into agriculture: civic engagement,community and the celebration of local food

This paper reports on the case study of a community-supported agriculture (CSA) farm in south-western Ontario, Canada. As an exemplar of urban agriculture, Fourfold Farm CSA operates from an alternative agriculture paradigm and is built upon the socio-ecological practices of civic engagement, community and the celebration of local food. Analysis of in-depth, key informant interviews with members of the CSA as well as the co-founders reveals the extent to which the farm is much more than a source of healthy, organic food. The paper outlines the ways the CSA operators and their members articulate a deeper endeavour to link urban food consumers with food producers through cultural activities. The discussion concludes with a call for more social research in agriculture as well as a broader effort to articulate the ways urban agriculture can contribute to putting the culture back into agriculture and creating sustainable systems of farming.