会计师事务所从事基本建设工程预算、结算、决算审核暂行办法

第一章总则第一条为了进一步提高基本建设工程预算、结算、决算编报质量,规范会计师事务所从事基本建设工程预算、结算、决算编报审核业务,适应社会主义市场经济发展的需要,根据《中华人民共和国注册会计师法》及国家其他有关法律、法规的规定,制定本办法。第二条本办法所称基本建设工程预算、结算、决算审核,是指会计师事务所接受委托,对基本建设工程预算、结算、决算及其相关资料进行审查与复核,并发表审核意见。本办法所称被审核单位,是指对基本建设工程预算、结算、决算负责并接受审核的项目法人单位或其他单位。本办法所称审核…     

质量经理知识大纲系列讲座(13) 第14章 质量审核、认证和认可

质量经理知识大纲的第14章"质量审核、认证和认可"的知识点包括:对认证和认可的识记、对体系审核的应用以及对产品审核和过程审核的理解。一、认证和认可1.合格评定。国际标准化组织对"合格评定"的定义是:"直接或间接确定是否符合规定要求的任何活动。"合格评定主要包     

注册制改革下审核问询与信息披露——基于科创板的证据

审核问询机制是科创板注册制改革的关键,深入剖析审核问询对企业信息披露的影响及其经济后果,可为优化审核问询机制提供决策参考。基于信息质量视角,运用Python软件爬取科创板上市公司多轮审核问询回复函的文本信息和招股说明书的申报稿、注册稿,构建审核问询质量和信息披露质量,并以此为基础考察科创板上市公司的信息质量相关关系及其作用机制,验证审核问询机制在IPO发行中的重要性,是对审核问询相关文献的重要补充。研究结果表明：审核问询质量与信息披露质量成显著正相关关系。进一步分析发现,机构投资者、律所声誉、企业违规程度等不同外部治理情境下,审核问询质量对信息披露质量的影响存在显著差异,为进一步总结审核问询经验、优化审核问询机制提供决策参考。     

内部质量审核(GB/T 19001-ISO 9001.4.17)条文要点说明

条文要点说明１．质量审核是确定质量活动和有关结果是否符合计划的安排，以及这些安排是否有效地实施并能达到预定目标所作的系统的和独立的检查。质量审核包括以质量体系或其要素、过程、产品或服务的审核。供方是否实施产品或过程审核，可根据需要来确定，质量体系审核是为确定质量体系的符合性、有效性而必须进行的。内部质量审核是供方组织的自我审核，也称为第一方审核。第二方审核是指顾客对供方的审核。第三方审核是指具有第三方性质的认证机构对申请认证组织进行的审核。第二方、第三方审核也称为外部质量审核。内部质量体系审核与…     

实施专项审核是质量改进的重要途径

质量审核是为获得审核证据并对其进行客观评价，以确定满足审核准则的程度所进行的独立的并形成文件的过程。依据审核主体、审核对象和审核方式的不同，质量审核又可分为各种不同的类型。本文所讨论的专项审核是质量审核范畴内的一种形式．其实质就是针对已发生的、特定的产品超差、用户投诉、质量事故等各种非预期结果，寻找产生问题的内在原因并为质量改进提供依据的专题审核。     

探析提高质量管理体系内部审核有效性的方法

质量管理体系内部审核是评价质量管理体系符合性和有效性的一种重要手段,它能够识别管理体系的薄弱环节和潜在的改进机会,因此优化内部审核活动、提高内部审核的有效性对于组织保持、完善、改进管理体系至关重要。本文介绍了本所近几年内部审核从部门审核到部门和过程相结合审核,从按标准条款逐个审核到过程方法审核的历程和提高内审员审核能力的有效做法,并以"设计和开发过程"为例,介绍了过程方法的审核。通过近几年对审核路线和方法的改进,提高了内部审核的有效性,促进了质量管理体系运行的有效性、适宜性、充分性。     

谈工程结算审核过程中控制的重点

工程结算审核是工程造价控制的最后一关,工程造价审核质量的好坏是多种因素综合作用的结果,若不能严格把关,将会造成不可挽回的损失。工程结算审核程序过程中的质量控制是整个审核质量保证的核心,对审核过程的质量控制,对保证审核质量,降低审核风险起到关键性的作用。本人从审核质量控制方面,谈谈在工程结算审核过程中应控制的几个重点:     

浅谈如何提高工程结算审核质量

工程结算审核的主要目的是通过核实、对比、查证等手段发现送审工程结算中不符合施工合同以及违反有关政策文件、现行计价取费标准、工程量计算规则的误差、虚报夸大、高估冒算,并予以纠正,从而有效的控制工程造价,规范工程造价管理.而要达到以上目的,必须要提高工程结算审核质量.本文阐述了要提高工程结算审核质量应从审核程序各工作环节着手.从收集与工程结算相关的竣工资料,踏勘现场,全面掌握工程实际情况,到工程结算审核过程中的质量控制,最后到工程结算审核后的质量控制.在总体及各实施步骤中做好相关工作,方能保证工程结算审核的质量,达到有效地控制工程造价的目的.简单论述了工程结算审核前和审核后的质量控制,重点分析了工程结算审核过程中的质量控制.在探讨如何提高工程结算审核质量的基础上,结合自己工作经验和体会,从多个环节提出了提高工程结算审核质量的措施.     

开放教育ICDE质量评审的实践与认识

回顾上海电大ICDE（Internatbnal Counml for Openand Distance Education简称ICDE，国际开放与远程教育协会）质量评审的过程，介绍了ICDE质量评审的意义、实践和内容，阐述了ICDE质量评审7个方面的特点：ICDE质量评审是一次质量审核活动，是过程质量评审，是质量管理体系审核，是第三方审核，是对正规的被审核质量管理体系的审核，是一项抽样审核，评审具有独立性、客观性、系统性。     

气象观测质量管理体系审核问题的分类分级及实践研究

通过对质量管理体系审核发现的问题开展研究,可以识别质量管理体系持续改进的机会。在质量管理体系审核中发现的问题存在多样性,不同类型的问题其数量、原因、影响范围和危害程度都有很大差别,气象局应对问题的纠正措施和预防措施也有所不同。本文结合北京市气象局质量管理体系审核问题管理的实例,对气象观测质量管理体系中审核发现的问题进行分析与研究,根据原因不同将审核问题划分成管理问题和技术问题两类,并将管理问题和技术问题按照重要程度划分成红、橙、黄、蓝四级,提出审核问题的闭环处理方法,从而彻底解决审核问题和消除质量隐患,旨在进一步提高气象观测质量管理体系运行效益。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。