基于公司治理的内部审计问题研究

内部审计不仅是公司治理结构的重要组成部分,也是完善公司治理的有效途径之一,内部审计在公司治理中具有非常重要的作用,但是在我国尚未受到足够的重视.本文基于公司治理的内部审计的最新发展,探讨内部审计在改善公司治理中的作用,详细分析制约内部审计在公司治理中发挥作用的因素,进而提出基于公司治理的完善内部审计的对策.     

国有公司治理结构存在的问题及其法律风险防范

一、公司治理结构概述公司治理结构.在我国是一个比较新鲜的概念。而截至目前为止,世界各国也没有一个公认的公司治理结构的定义,国内有法人治理结构,公司治理结构和公司治理机制等译法。虽译法多样,但人们对公司治理机制产生的背景原因、公司治理结构要实现的     

商业银行公司治理评价体系研究

对商业银行公司治理进行评价,有利于商业银行评估与有效防范风险。公司治理质量的高低是商业银行改制的关键,构建商业银行公司治理评价体系具有重要的现实意义。本文在分析商业银行公司治理的特殊性和商业银行公司治理存在问题的基础上,试图构建我国商业银行公司治理评价体系,以完善我国商业银行的公司治理。     

利益相关者公司治理的相关问题研究

公司治理结构是一系列制度安排,传统的公司治理目标大多是遵循股东至上的逻辑。而在现代经济条件下,股东至上公司治理的弊端随着现代公司社会性的逐步增强而日渐显现出来。利益相关者公司治理是以利益相关者的利益最大化为公司治理的目标．以利益相关者理论为基础,倡导利益相关共同治理。本文将从分析股东至上公司治理结构的缺陷人手,引出利益相关者公司治理的必然性．进而讨论利益相关者的公司治理模式和利益相关者公司治理在我国的应用情况．并对此提出建议。     

谈公司治理与会计监督

一、公司治理与会计监督关系 (一)公司治理的含义及功能 1.公司治理的含义 公司治理是一个多角度,多层次的概念,这一概念来源于西方,在国内一般称之为公司治理结构.     

淡马锡公司的董事会治理

目前,随着我国国企改革的不断深化,人们对公司治理的注意力逐渐从控制权市场转移到了公司的内部治理结构上,而处于核心地位的董事会,更是受到专家学者和政府官员的高度重视,董事会治理已经成为公司治理的核心。在公司治理中,董事会既是股东会的代理人,又是经理层的委托人,在公司治理中处于"承上启下"的核心地位。董事会的治理效率,是决定整个公司治理水平的决定性     

公司治理下的财务治理问题初探

一、财务治理与公司治理(一)财务治理与公司治理的联系(1)公司治理与财务治理都根源于财务所有权与经营管理权的分离。没有财产终极所有权与法人财产所有权的分离、法人所有权与经营管理权的分离,就不可能产生公司治理与财务治理问题。(2)公司治理是财务治理的基础。财务治理作为一种管理体制,在很多方面要根据公司治理的规律和制度来制定财务制度。根据公司治理的责权划分决定财权划     

我国上市公司治理评价体系研究——基于CCGINK视角的实证检验

公司治理评价是改进公司治理的内在动力.南开公司治理指数充分考虑了我国公司治理的特征,备受国内外瞩目.基于南开公司治理体系,实证性地检验揭示了我国企业公司治理的微观运营机制,从而为我国企业公司治理的持续性改进提供了现实性的指导.本研究与<中国上市公司治理评价报告>在结论上存在差异,需引起实践界的慎重性思考.     

国有控股与机构投资者对公司盈余管理的影响

提供公司会计信息质量一直是公司治理的重要目标。本文从公司治理效应的角度来分析在国有与非国有这两种不同的公司治理结构下,机构投资者持股比例对公司治理的影响。本文分析认为,国有控股企业的治理效应和机构投资者的持股比例无显著关系,而非国有公司的治理效果与机构投资者的持股比例呈现倒"U"型关系。因此本文认为,机构投资者在非国有公司中的治理效应随着机构投资者的持股比例而发生变化,但机构投资者的治理作用在国有控股公司中受到限制。     

受托责任视角的公司治理和内部审计互动

公司治理和内部审计都以受托责任理论为基础,本文从受托责任视角分析了公司治理与内部审计的互动关系,促使公司治理和内部审计开展良性互动,更好地发挥内部审计在公司治理中的重要作用,改变公司治理机制的缺陷,从而完善公司治理。     

编组站调度信息对阶段计划的影响及计划调整研究

考虑编组站列车到达时间的不确定性，研究阶段计划解体方案的鲁棒调整方法，以提高阶段计划的鲁棒性。在研究编组站列车到达规律及其对阶段计划编制和执行的影响的基础上，分析通过调整解体方案提高阶段计划鲁棒性的必要性和可行性；由列车解体最早开始时刻、解体最晚开始时刻以及待解时间之问的关系，推导出相邻列车解体顺序调整的判定条件；定义了列车待解时间调整量的概念，给出不同情形下列车待解时间的最大调整量的计算方法；基于解体方案鲁棒调整的概念，提出基于随机模拟和经验公式两种解体方案鲁棒调整评价方法；最后给出解体方案鲁棒调整算法。     

The clash of managerial and professional logics in public procurement: Implications for innovation in the health-care sector

This article addresses the enactment of public procurement and its influence on adoption and diffusion of innovation, using a case study of public procurement of a low-tech medical device innovation in Swedish healthcare. Based on interviews and documentation, the article illustrates the various perspectives of the different professions involved in the complex task of setting the requirement specification for the tender. The technology identities of the medical device (innovation) are constructed and negotiated by the actors: procurement administrators, health-care professionals and suppliers within the adoption space. Examining the enactment of the procurement process as part of the adoption space is a way to deepen our understanding of the social component within public procurement.     

The bones of the body politic: thoughts on the Savorgnan de Brazza Mausoleum

This essay examines three examples of political treatment of the dead (specifically their bones) in the Republic of the Congo: the return of the remains of its capital's founder, Savorgnan de Brazza; the disappearance of the body of André Matswa, hailed by the people as their messianic ‘saviour’ guardian; and finally, the treatment of unidentified victims of the various armed conflicts that occurred during the years 1990–2002. These events can be analysed through the prism of two different historical perspectives: in terms of the moyenne durée, the treatment of Matswa's bones paved the way for the subsequent occurrences by creating a precedent; in the context of the ‘present of history’, the construction of a Brazza mausoleum is contemporaneous with official denial of the presence of human remains scattered across the capital city of Brazzaville as a result of armed conflicts. The comparative analysis of these historical configurations posits a set of circumstances whereby the bones become a symbolic buttress of the capital. The historical puzzle here is to understand how that which came together in claiming Matswa's bones becomes, in the context of democratization of the regime, an aesthetic sense of the ‘beauty of death’ as expressed by people when they see the shrine as their country's finest architectural accomplishment. Through the splendour of the monument, this aesthetic sense articulates the denial of the presence of the nameless dead.     

钻孔桩基础施工质量控制

文章介绍了巨龙大道跨线桥使用冲击钻机进行桩基础施工的全过程和保证灌注桩质量的控制技术:必须抓好围堰筑岛和桩位控制、护筒埋设,选择合适的钻机和泥浆比重、流量,抓好清孔和灌注水下混凝土质量,对成桩质量进行了检测。对钻孔桩的清孔标准、地质情况的判断、泥浆的净化等问题提出了见解。     

基于熵技术的农村公路施工质量综合评价

鉴于农村公路施工质量评价所存在的模糊性和随机性的特点,在建立涵盖整个施工质量影响因素为一级指标的施工质量综合评价指标体系的基础上,运用模糊数学理论,建立了二级模糊综合评价模型,借用熵的概念计算客观权重的方法,提出了施工质量模糊综合评价的方法。应用该方法对某农村公路项目质量进行评价,得出其评价结果为"良好"。最后,对该方法进行了定量解算,从而提高了施工质量评价的客观性和科学性,通过对结果的深入分析,可找出施工过程中存在的不足之处,从而为目标明确、有的放矢的改进施工质量提供理论依据,具有一定的实用价值。     

Swedish tribalism and Tanzanian entrepreneurship: preconditions for trust formation

The aim of this paper is to explore the relationship between entrepreneurship and the structure of the periphery. The objective is to reach an understanding of the entrepreneurial process within the context of the periphery, which is traditionally seen as a poor environment. The paper considers the concept of peripherality and identifies a process of gravitation that drains higher order services towards the core. However, this deterministic model does not correspond with the realities of the Scottish Highlands. The paradox is that new businesses are being created that appear to use old redundant peripheral values such as tradition. It is argued that it is the social construction of the periphery that produces this post-modern change. The qualitative methodology indicates the emergence of a new spatial paradigm of aesthetic consumption. Two indicative case studies are presented which show that entrepreneurship is the creation and extraction of value from the environment. Their businesses are the commodification of non-material and aesthetic values. Further analysis of these data demonstrates that entrepreneurs interpret their own version of the environment, rather than merely reacting to it. In turn, they enact this interpretation which forms the basis of their businesses.     

公民意识的法理解读——基于法治发展的主体要素考量

文章用人文主义的文化分析方法,指出了公民意识是特定法实践结构基础上产生的法律意识及其对法治发展的能动关系,并在与法律意识、法律权威、法律信仰、道德等相关概念的辨析中明确了其作为国家观念、法律传统、文化的不同层次属性。由此,从发展的角度看,法治系统又是一个包括制度要素和主体要素的运动系统。     

中世纪的骑士精神及其衰落

在学习西欧中世纪骑士制度过程中,了解到了骑士制度在中世纪历史上所占据的历史地位。骑士制度被誉为"封建制度之花",是社会中坚力量,骑士精神对国王到最低等贵族的统治阶级产生了巨大影响。庄园经济的衰落使骑士制度逐步瓦解;战争的平民化和雇佣军的盛行使骑士队伍萎缩;基督教的腐朽弱化了"骑士精神";不适应军事和战争变革的需要,几个方面解释在政治和社会上拥有如此高地位的骑士阶层从繁荣到衰落的原因。     

国内门户网站品牌塑造及模型构建——基于国内外门户网站的比较研究

互联网是全球化的虚拟化,虚拟体验直接影响顾客的认知与行为,从而影响网站的品牌。基于受众体验的国内门户网站品牌塑造模型的构建,是国内门户网站在参考国外先进的网站建设的成功经验的基础上,塑造适合国内门户网站的品牌策略和一项重要的竞争策略。     

Urban Informality and the State: Geographical Translations and Conceptual Alliances

Understandings of informality commonly derive from research undertaken in states perceived as lacking the capacity to regulate the practices of their populations. This Interventions forum aims to expand the geographical parameters of empirical research on urban informality. A more global approach, we argue, also necessitates questioning assumptions that undergird this concept—in particular the underlying conception of the state. In this vein, this collection of papers aims to rethink theories of the state through the lens of informality, and vice versa, to inform and refine the concept of informality through a more thorough understanding of states. In so doing, the contributions engage with concepts that have been central both to theories of the state and to the study of informality, namely governance, agency, legitimacy, sovereignty and legality. Following this introduction setting out our theoretical approach, the Interventions forum unites five empirical studies that discuss the nexus of informality and states in contexts that have been researched less extensively from this perspective, each tackling one of the above‐mentioned concepts. Based on these different entry points, the papers provide novel angles on a state‐theoretical understanding of informality. A concluding essay brings these approaches together, reflecting on the possibilities of translating concepts to different sites.