关于上海自贸区制度创新面临问题及对策研究

上海自贸区成立是我国开放进程中的一项重大举措,为上海的发展带来了十年红利。上海自贸区具有国际性及双边性,侧重于金融改革试点。改革以模式创新为出发点,着重于软实力的提升,具有重大影响力,同时也充满挑战性。在全球经贸发展趋势下,上海自贸区有助于实行更加积极主动的措施。本文基于上海自贸区制度创新发展现状,从分析上海自贸区的四大制度创新面临的问题入手,得出上海自贸区制度创新面临的困境入手,为上海自贸区制度创新及未来的发展提出相应的意见及建议。     

高校内部审计全覆盖实现路径思考

审计监督是党和国家监督体系的重要组成部分,高校内部审计全覆盖对于确保高校的稳定与发展,有效防范规避风险,促进高校治理体系与治理能力现代化具有重要意义。本文从内部审计全覆盖的理论依据及政策背景入手,着重论述高校实现内部审计全覆盖的要求,并从加强制度建设、扩大审计范围、创新审计技术、促进人才培养等方面提出实现路径,以期为促进高校内部审计全覆盖提供参考。     

新形势下提升学校治理的“五位一体”内部审计实施路径

面对新形势和新要求,本文从法治宣传、制度保障、重点领域监督、审计项目实施和审计成效落地五个方面,探讨研究在学校治理过程中,通过“五位一体”全过程全角度审计全覆盖,明确审计监督服务职责,落实审计监督成效,进一步发挥好内部审计在经济监督、服务管理和风险防范中的作用,从而为学校治理和长足发展提供有力支撑。     

启航新征程 保险助力上海自贸区临港新片区高质量发展

2023年是中国(上海)自由贸易试验区临港新片区成立四周年。根植于上海自贸区临港新片区这片土地,上海保险业始终秉持“一张蓝图绘到底”的信念,紧紧抓住以制度创新为核心,以上海自贸区为“试验田”,不断拓宽上海国际保险中心格局。8月30日,在国家金融监督管理总局上海监管局指导下,上海市保险同业公会、保险学会举办主题为“启航新征程保险助力上海自贸区临港新片区高质量发展”媒体调研活动,组织媒体走进临港生命科技园.     

国家经济安全审计实施路径研究

国家经济安全审计是指审计机关依赖有效的审计制度对被审单位财政、财务收支和经济活动的真实性、合法性和效益性进行审计的基础上,针对经济安全的关键领域,识别、评估、预警和报告危害经济安全的风险,确保财产权益安全完整的一种审计模式。该模式奠定了审计监督在国家经济安全体系中的基础性地位。创新审计模式及审计策略、变革国家审计体制、构建以审计监督为基础的新型国家经济安全体系是国家经济安全审计的三大实施路径。     

上海自贸区建立的制度创新及模式推广

建设中国(上海)自由贸易试验区是党中央在新形势下推进改革开放的重大举措,肩负着探索可推广、可复制的新型开放模式的先行使命。自贸区的建立,带来了一系列的制度创新,为中国经济的进一步发展注入了新活力。本文从投资、贸易及金融三个方面阐述了上海自贸区建立的制度创新及监管创新,并由此提出上海自贸区创新模式的推广路径,即从沿海辐射至内陆的"一带多"推广,以期实现上海自贸区模式在全国范围内的推行,推动中国经济转型升级。     

上海自贸区建立的制度创新及模式推广

建设中国（上海）自由贸易试验区是党中央在新形势下推进改革开放的重大举措,肩负着探索可推广、可复制的新型开放模式的先行使命。自贸区的建立,带来了一系列的制度创新,为中国经济的进一步发展注入了新活力。本文从投资、贸易及金融三个方面阐述了上海自贸区建立的制度创新及监管创新,并由此提出上海自贸区创新模式的推广路径,即从沿海辐射至内陆的“一带多”推广,以期实现上海自贸区模式在全国范围内的推行,推动中国经济转型升级。     

新时代公安审计服务警务治理现代化的三重逻辑及路径研究

公安审计作为公安机关经济决策科学化、内部管理规范化、风险防范常态化的一项重要制度设计，是公安机关的“免疫系统”，是服务国家治理体系和治理能力现代化的基础环节。新时代背景下，加强公安审计监督，对于强化经济运行制约，规范执法管理活动，促进清廉公安建设，实现有效警务治理，显得十分必要且迫切。本文结合浙江实际，从警务内部治理出发，围绕公安审计的历史逻辑、理论逻辑和实践逻辑等三重逻辑，分析公安审计服务警务治理现代化的构成要件和现实困境，探索以高质量的公安审计治理能力服务警务治理的主要功能及其路径，以期为公安审计“善治”促进警务“良治”提供理论依据和科学论证。     

上海自贸区税收政策：创新·探索

2013年8月22日,国务院正式批准成立上海自由贸易试验区（以下简称“自贸区”）,这一先行先试的重大创举将为我国全面深化改革和扩大开放探索新途径、积累新经验。而自贸区包括税收政策在内的各项制度创新。一直以来备受社会各界的关注。如何正确看待自贸区出台的税收政策甲未来自贸区税收政策如何在符合税制改革方向和国际惯例的前提下实现创新与突破？本刊特约财税专家、上海财经大学公共政策与治理研究院院长胡怡建教授深度解析。     

提高选人用人公信度审计有作为

近年来,河南省审计厅在省委、省政府和审计署的领导下,坚持以科学发展观为统领,以制度创新为核心,以加大审计监督力度为目的,坚持监督体现服务,制约体现促进的审计理念,积极探索经济责任审计工作的新思路和新方法,为党委组织部门把好选贤关发挥了重要作用,提高选人用人公信度。一、经济责任审计工作的探索创新     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.