内部控制对定向增发企业业绩波动的影响

本文利用理论层面的分析,讨论了盈余管理给不同类型定向增发企业带来的影响,以及不同内部控制质量,给实施盈余管理的定向增发企业业绩波动带来的影响.发现,无论定向增发企业采取何种盈余管理方式,高质量的内部控制都能有效改善企业业绩水平以及市场反应.进一步验证了高质量内部控制对上市公司以及各方投资者的重要性.     

内部审计在内部控制制度中的作用

内部审计既是内部控制的不可或缺的重要组成部分,又是内部控制的一种特殊形式。内审制度的完善是健全内部控制制度的重要内容,同时,内部审计还能为改进内部控制提供建设性的意见。建立健全内部控制制度,强化内部审计应是不可或缺的组成部分,其地位和作用正显得越来越重要。     

内部审计在内部控制中的作用

一、内部审计和内部控制的关系及其对内部控制的影响 中国内部审计协会发布的《内部审计具体准则第五号——内部控制审计》对内部控制的描述是：“内部控制是指组织内部为实现经营目标,保证资产完整,保证对国家法律、法规的遵循,提高组织运营的效率和效果,而采取的各种政策和程序。”美国反欺骗财务报告委员会（COSO）也对内部控制做了如下定义：内部控制是一个要靠组织的董事会成员管理层和其他成员去实现的过程,实现这一过程是为了隔离地保证经营的效果性和效率性、财务报告的可信性及对有关法律和规章制度的遵循性。该报告认为内部控制框架由控制环境、风险评估、控制活动、信息和沟通、监督五个要素构成,这五个要素之间相互制约、相辅相承,在这个过程中监督是保证,起了关键的作用,而这个监督要素中就包含着内部审计。     

浅谈内部审计在煤炭企业内部控制中的作用

煤炭企业内部控制制度触及到企业经营的方方面面,使得煤炭企业更加积极主动地探求降低物耗、减少风险、提高质量、优化管理的有效途径,并将更多精力投注在内控制度建设和管理方面。内部控制体系的有效性、合规性、实用性都需要内部审计来加以评价,内部控制也是内部审计的基础。内部审计对煤炭企业管理起制约、防护、促进、建设性和参谋作用。     

论内部控制在医药行业中的运用

内部控制已经成为现代企业管理的重要手段,对制药企业也是如此,高效的内部控制有助于提高其经营管理水平,控制成本支出和研发与经营风险,实现经济效益的最大化。本文首先总结了制药企业内部控制的关键点,在此基础上分析目前我国医药行业特别是制药企业内部控制存在的不足之处,然后提出医药行业设计和有效实施内部控制的主要途径,以期能给医...     

内部审计在集团内部控制中的作用

集团的内部审计机构是公司监督机制和内部组织结构的重要组成部分。我剧的集团公司，大多数是在国有企业或集体企业的基础上改造而来的。因此我国的集团公司内部审计不同于西方国家的集团公司内部审计。我们必须在借鉴国外经验的基础上，立足中国的具体国情，创立具有自己特色的集团公司内部审计模式。为此本文从内部审计机构的定位、原则人手，对我国集团公司内部审计机构的模式作以下探讨。     

发挥内部控制在财务管理中的作用

内部控制指企业为了保证业务活动的有效进行,保护资产的安全完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序。健全的内部控制制度能有效地解决会计秩序混乱、会计信息失真问题,对企业发展起着至关重要的作用。广义地讲,一个企业的内部控制是指企业的内部管理控制系统,包括为保证企业正常经营所采取的一系列必要的管理措施。内部控制职能不仅包括企业最高管理当局用来授权与指挥进行购货、销售、生产等经营活动的各种方式、方法,也包括核算、审核、分析各种资料及报告的程序与步骤,还包括为对企业…     

新医改下医院内部审计在内部控制中的作用

为了全面提升医疗机构财务、会计管理和监督水平,2011年财政部和卫生部修订医院财务、会计制度,中国注册会计师协会制定印发《医院财务报表审计指引》。强化内部控制和外部监督,满足各方面管理监督要求是本次制度修订的重点。正确发挥内部审计在单位内部控制制度建设中的作用,对当前适应医改、加强管理及提高经济效益,具有特别重要的意义。     

浅谈内部审计在加强商业银行内部控制中的作用

新巴塞尔资本协议、企业内部控制基本规范等对企业内部控制和内部审计提出了新的要求,面临着国际化、信息化、复杂化的市场环境,内部审计在加强商业银行内部控制中的作用越来越突出,同时也存在着诸多需要完善的方面。     

会计控制在事业单位内部控制建设中的作用

到2012年我国的事业单位改革已经迈入了第20个年头,随着一系列改革措施的出台,事业单位体制正朝着更加完善和合理的方向发展着的同时,也对事业单位的内部控制建设提出了更高的要求,其中会计控制在事业单位内部控制建设中起着更加重要的作用.本文首先列举事业单位建设中存在的问题,然后明确会计控制在事业单位内部控制的作用,最后对文章进行总结.     

中国经济内外不平衡问题分析

当前我国经济的内部不平衡主要体现在储蓄和投资的失衡以及投资和消费关系的不协调上。贸易顺差持续扩大是中国经济内外不平衡的突出特征。引起我国经济内外不平衡的原因是多方面的,通过宏观政策调整,可以将内外不平衡控制在一定的限度内,但短期内很难从根本上解决问题,内外不平衡将在一定时期内存在。因此,我们必须多管齐下,努力缓解我国经济内外不平衡问题。     

ECONOMIC TRANSITION AND THE GENDER EARNINGS GAP IN CHINESE INDUSTRY: THE ROLE OF FIRM CHARACTERISTICS

This paper analyzes the gender wage gap in the post‐reform Chinese industry using a unique employer‐employee matched dataset. The analysis shows that the sex‐related wage premiums at the firm level account for almost all the portion of the gender wage gap that is not explained by observed personal characteristics. It is found that firms which have a larger pay gap between men and women are more likely to operate in the market with fierce competition, subject to a hard budget constraint, adopt piece rates, and have a lower degree of employees' influence. (JEL I30, J16, J21, J64, J71, O10, R20)     

TESTING THE THEORY OF MULTITASKING: EVIDENCE FROM A NATURAL FIELD EXPERIMENT IN CHINESE FACTORIES

Using a natural field experiment, we quantify the impact of one‐dimensional performance‐based incentives on incentivized (quantity) and nonincentivized (quality) dimensions of output for factory workers with a flat‐rate or a piece‐rate base salary. In particular, we observe output quality by hiring quality inspectors unbeknownst to the workers. We find that workers trade off quality for quantity, but the effect is statistically significant only for workers under a flat‐rate base salary. This variation in treatment effects is consistent with a simple theoretical model that predicts that when agents are already incented at the margin, the quantity–quality trade‐off resulting from performance pay is less prominent.     

THE ROLE OF THE STATE AS GUARANTOR OF PUBLIC SERVICES: TRANSACTION COST ISSUES AND EMPIRICAL EVIDENCE

ABSTRACT ** :  The aim of the paper is to take a closer look from a transaction cost perspective at empirical findings on the changing role of the State as a guarantor of public services. In recent years, a number of economic and legal research efforts have been devoted to analyse under which conditions and for which public services specific organizational forms and institutional arrangements would be adequate. The empirical evidence referred to for the public services supports in principle central statements and hypotheses of transaction cost theory and leads to some important conclusions for empirical research and for policy recommendations.     

论房地产市场宏观调控的“财政拐点”

房地产市场是我国当前国民经济发展最为纠结的一个领域,公众、企业和政府三者之间长期未能找到一个合理的均衡点,由此导致整个运行机制的混乱无序。本文认为,这其中既有政府职能错位的原因,更有政府对低收入群体住房保障职能的"财政拐点"尚未到来的客观局限。因此,我国政府要真正履行对低收入群体的住房保障职能,首先要通过国民经济的进一步发展积聚更加强大的物质基础,从而争取这个财政拐点的早日到来。其次在目前的历史阶段上科学认识政府的住房保障职能,从而区分房地产市场的两种属性,进而建构房地产行业两种体系之间的良性互动关系,是政府完善住房保障职能和房地产行业可持续发展的关键举措。     

THE ROLE OF FINANCIAL CAPITAL IN PRODUCTION

It is increasingly acknowledged that the financial structure of a firm is an important determinant of its production costs. This paper argues that the use of a firm's liabilities should be seen as a separate input in the production process. At the same time, the input of non-financial assets is limited to the value that is used up during the reference period. The paper elaborates on these ideas and shows their use in empirical work. It is concluded that the approach set out in this paper establishes a much closer relationship of general economic accounting and analysis to business economics.     

THE ROLE OF TRANSACTIONS IN KIND IN DEVELOPING ECONOMIES

The paper is concerned with non-monetized transactions which are dimensionally important in developing countries. The notion of degree of monetization attaches to all real flows. It is necessary to analyze non-monetized transactions in order to a have a better understanding of the producing and consuming activities of households which contribute a large part of national product in less developed countries. Among different non-monetized flows, particular attention is paid to the use of the output of own production for different purposes. A survey of Indian information on the degree of non-monetization shows that it is different for different flows: highest for consumption, intermediate for current inputs and lowest for investments. Cross section Indian data indicate that the degree of non-monetization is expected to fall with the improvement in the average household expenditure and urbanisation but it may rise if development occurs largely through agricultural improvement. Some of the Indian findings may apply to other developing countries as well. Normally, estimates of expenditure elasticities based on cross section data are obtained from consumption expenditure on a particular item (e) and the aggregate consumption expenditure (E) without going into the question of the degree of non-monetization of either element. Since traditional models of consumer behaviour apply only to the relation between money expenditure on a particular item (e_m) and the aggregate money expenditure (E_m), it is suggested that the relation between e and E should be broken down into relations between (i) e_m and E_m, (ii) e_k and E_k where these are the corresponding kind elements and (iii)among E, E_m and E_k. Some estimates of elasticity based on this scheme are presented indicating that the procedure is reasonable and suggesting that this type of analysis would probably furnish a suitable framework for answering relevant questions in the field.