审计艺术研究

审计艺术是指审计机关和审计人员为达到审计目的和效果,在审计工作中采用的富有创造性的方式方法,是审计机关和审计人员在长期的审计实践中摸索出来的,建立在一定的素养、才能、知识、经验基础上的审计技巧。审计艺术与审计科学、审计文化之间存在着不可分割的关系。审计科学是审计艺术的前提和基础,审计艺术是审计科学的补充与完善,审计科学与审计艺术是相互融合的;审计艺术反映审计文化,审计文化影响和制约着审计艺术的发展和运用,审计艺术的发展推动审计文化的变迁。本文对审计工作中审计人员说话、访谈、询问、审计交换意见、审计机关与其他职能部门沟通这六个关键艺术做了简要介绍。运用审计艺术要遵循审计规范和审计原则、符合审计文化的基本要求、审计人员具有符合要求的能力和素质这三个基本要求,并把加强审计艺术的理论研究、提高审计人员运用审计艺术的能力和素质以及总结提炼和宣传审计艺术经典案例三个方面作为提高审计艺术运用能力和水平的主要途径。     

普通高校大学生艺术团现状与建设

高校大学生艺术团在培养社会所需的、全面发展的高素质人才方面起到了相当重要的作用,学生在学习专业知识之余更要注重普及和提高艺术修养。但艺术团在发展中又面临着诸多问题和困难,本文旨在通过对内蒙古财经大学艺术团在校园文化建设中的发展现状、存在问题及未来建设三方面进行阐述,提出应提高认识,综合管理,组建一个机构健全、制度完善、排练演出运作规范的大学生艺术团,这对促进高校大学校园文化建设具有重要意义。     

新时期高校文科学报工作者的文化使命

在国家文化体制改革背景下,高校文科学报也将是改革建设的重点,学报编辑队伍的使命是继续坚持创造和发掘、记录和传播优秀的科学文化研究成果,将其转化并融入于科学文化传播的河流中,参与科学文化交流与创新。学报编辑人员承担着着文化科学研究与创新、学术与科研文化传播、为社会文化科学研究工作者服务的文化使命,提升自身的专业化和学术化水平,创办有价值的高校文科学报。     

A dynamic systems perspective on fine art and its market

This article focuses on dynamic systems theory applied to art systems, especially the social system of art. By this integrative approach, the field of art and culture can be linked to, as well as profit from, other fields where systems-theoretical approaches have been influential, such as sociology, psychology, communication theory and the natural sciences. We show that systems models help to describe and conceptualize essential phenomena characteristic of the fine arts, such as pattern formation, reduction of complexity, and self-reference. Pattern formation can be observed in emerging artistic styles, fashions and trends. The property of self-reference becomes tractable by using the concept of endosystems, i.e. systems that include participating observers and second circularity feedback. The consequences of such dynamics are uncertainty, destabilization, and diversification. Endosystemic modeling promises to capture core properties not only of contemporary art, laying an emphasis on novelty and self-reference. Endosystems are appropriate models of further social systems, especially markets systems, which pose problems for foresight. Within the horizon of foresight that is at all possible in endosystems, three futures scenarios are worked out for the art system.     

On the moving line and the future subjunctive of drawing in a post-Duchampian age

This article proceeds from the position of an in-depth analysis of present visual art practice, in so far as it reflects past histories and contains the germ of a not very enticing future. Beginning with the refusal of contemporary art to define its field (contrary to the evolving skill- and specialist-based practices of other art forms), it is argued that post-modern artists exploit the universalist doctrines of conceptual art to plunder other disciplines in a romantic, laisser-faire, if ironic manner. This colonisation is the result of post-modern theory and the influence of Duchamp and a consequence of the abandonment of drawing in its structural relation to art practice. In arguing for the importance of abstract and conceptual ways of exploring new ideas through drawing (as a complex and rhyzomic set of graphic connections, evolving in time) distinction is made between the rigidly systematic and the broadly systemic infrastructure of drawing in relation to creative acts. Following a notion borrowed from the short-lived Polish writer Bruno Schulz, that ‘time is too narrow for all events’, the second part of the article proposes an alternative post-Duchampian future dependent on the slogan ‘there cannot be a future for art without drawing, and drawing is the future of art’. Within this practice-based scenario, artists will also have to re-invent a culture of philosophical and moral responsibility for representation, specifically in relation to the field of animation, the meeting of drawing and high technology. This field cynically promotes brutality and pornography of all kinds, within negative graphic images of sexist and racist stereotypes, yet falls outside of artistic discourse. The recovery of drawing is linked to questions of artistic agency as well as notions of critique and probity.     

英汉委婉语的社会心理基础及其文化内涵对比分析

委婉语是现代社会中人们普遍使用的一种语言.它是交际的需要,更是一门艺术.英汉语言中委婉语的使用是共有的现象,有着共同的心理基础和相同的适用范围;同时也从不同角度反映出不同的文化内涵.     

The Museums' future

‘The Museums' Future’ argues that through the effects of the postmodernisation of museums, art has been ceded variously to culture, commerce, politics, values and to experience. In this scenario, political culture has surrendered to cultural politics.It asks whether a museum project of the future can be envisaged in which history and experience are not replaced entirely by spectacle, and memory is not banalized? Can the museum contribute to reconfigurations of the Subject and Other and to identity and difference without falling into the traps of a politics of identity? Can the museum find ways of reaffirming universal principles without running the risk of imposing a new order dominated by a single culture?     

Federal capital expenditures and budget deficits: Gross national product and labor implications

The issue of separating capital from operating expenditures has been largely ignored in discussions of the U.S. Federal Government's deficit. This paper attempts to overcome this void by conducting a simulation experiment designed to assess the macroeconomic consequences of separating capital from current expenditures under several alternative balanced budget rules and financing arrangements. The alternatives considered are directly related to management accounting issues and thus the purpose of this paper can be seen as compatible with the literature on the relationship between accounting techniques and economic analyses. The results of the study reaffirm the need for federal capital investment planning.     

浅析文化企业人力资源创新——基于美术文化企业人力资源管理现状分析

竞争日益激烈的文化市场竞争使越来越多的文化企业尤其是美术文化企业开始意识到仅仅重视文化本身和营销并不能使其保持优势,只有将人力资源与企业本身结合,才能衍生出企业独特的优势。本文试图通过美术文化企业人力资源管理的现状,探讨人力资源管理在企业中的作用,并探讨实现人力资源最优化的创新策略。     

HEADS I WIN,TAILS YOU LOSE: INSTITUTIONAL MONITORING OF EXECUTIVE PAY RIGIDITY

Agency theory argues that pay for performance alleviates the conflict of interest between managers and shareholders. Furthermore, the literature finds that institutional monitoring tends to promote the performance–pay linkage, thus aligning the two parties’ incentives. We find that executive compensation rigidity is negatively and significantly associated with firm value. Moreover, ownership by long‐term institutional investors reduces the pay rigidity of top managers in underperforming firms, thus decreasing the value‐destroying effect of the rigidity. Overall, these results reaffirm the role of institutional monitoring in mitigating managerial rent extraction.     

由武术课期中教学检查引发的思考

长期以来,我校武术课教学内容定格在初级拳、初级剑、二十四式太极拳三个内容上,2010年后增设太极功夫扇,2012年为了校运会表演试行棍术项目实验课。通过2010-2012年2次期中教学检查中我们发现,武术课堂教育中存在着诸多不利于课堂教学的因素,学生完成武术套路演练时,步型不准确、功架偏高、基本动作完成不足、动作的质量较低、左右转换方向混乱、套路的演练不熟练、没有手眼配合、学生对武术课不重视、认识武术的能力偏低等。这不仅影响了整套动作的完成,也导致了学生考试成绩和课堂教学的效果不理想。为此,应该加大对武术文化的宣传和理论课教育、注重利用多媒体教学的方式、根据地区文化优势引进名师讲学和表演、提高老师和学生的技术水平、提升课堂教学能力,同时在已有的教学大纲的基础上增加散打等实用内容的训练内容来丰富教学效果。     

A call on art investments

The art market has seen several booms and busts during the last 20 years and, despite its recent downturn, has received more attention from investors given the low interest environment following the financial crisis. However, participation has been reserved for a few investors and the hedging of exposures remains difficult. This paper proposes to overcome these problems by introducing a call option on an art index, derived from one of the most comprehensive data sets of art market transactions. The option allows investors to optimize their exposure to art. For pricing purposes, non-tradability of the art index is acknowledged and option prices are derived in an equilibrium setting as well as by replication arguments. In the former, option prices depend on the attractiveness of gaining exposure to a previously non-traded risk. This setting further overcomes the problem of art market exposures being difficult to hedge. Results in the replication case are primarily driven by the ability to reduce residual hedging risk. Even if this is not entirely possible, the replication approach serves as a pricing benchmark for investors who are significantly exposed to art and try to hedge their art exposure by selling a derivative.     

The art of risk management: the crucial role of the global art insurance industry in enabling risk and security

This article investigates the under-researched sphere of insurance. It uses empirical research data to focus on one case study, the London art world, to analyse how the global art insurance industry ‘does’ security and how it enables risk and security to be embraced. Examining how the industry plays a crucial role in the security of art and within the art world itself, the article argues that the global art insurance industry’s role is largely beneficial for the art world because by enabling risk to be embraced through insurance, its pre-crime and post-crime responses, and its influence ‘beyond’ insurance, it emboldens and fuels the dynamic, thriving global art world.     

中国艺术品投资收益:离岸与在岸市场的特征和互动

文物艺术品既是一个国家的历史印记和文化瑰宝,也是情感资产和动产。本文基于2000-2017年全球艺术品核心市场——北京、香港、纽约和伦敦核心拍卖行中国书画的微观数据,使用特征价格法构建全球中国艺术品市场价格指数,展示全球中国艺术品拍卖市场发展的全貌,同时创新性地使用重复交易数据探讨离岸和在岸中国艺术品市场投资特征和互动关系。研究表明:北京和香港市场作为中国艺术品最大的在岸和离岸拍卖市场价格相互联动,走势基本一致;艺术品财务收益和精神回报是艺术品投资收藏和消费的主要原因,不同市场间财务收益和风险分散的差异是艺术品市场资产配置和资金流动的动力;纽约和伦敦市场中国艺术品投资收益率低于北京和香港,香港是全球中国艺术品投资收益率最高的地区,重复交易中的北京-香港交易策略占优,离岸香港市场得天独厚的环境优势使香港中国艺术品市场未来发展前景可期。     

Left-tail momentum and tail properties of return distributions: A case of Korea

This study documents the importance of considering the cross-sectional differences in the tail properties of stocks' return distributions when analyzing the left-tail momentum (LTM) phenomenon. This phenomenon is verified in the Korean stock markets, which shows that stocks showing large losses in the past tend to continue to perform poorly in the future. However, when tail fatness (TF), measured using standardized return distributions, is considered, the LTM phenomenon is significant only in the low-TF stock group. This means that investors underestimate the persistence of left-tail risk only for stocks with a low frequency of large losses, and not for all stocks that show large losses. The results of the measurement of tail risk (TR) reaffirm the positive relationship with expected returns, which shows that the existence of LTM is verified only in the low-TR stock group, suggesting a need for caution in interpreting the LTM phenomenon with low TR as a market anomaly.     

艺术品权益份额市场的调研与思考

艺术品权益份额市场在2011年发展迅速。从市场制度设计看,形成了三种模式:以天津为代表的"艺术品股票"模式,以深圳为代表的"类证券"模式,以上海为代表的"类基金"模式。艺术品权益份额市场的迅猛发展对证券监管提出了巨大挑战:权益份额发行和交易不同程度地突破了证券公开发行的红线,其是否属《证券法》调整范围急待明确,以艺术品为投资标的的私募基金也存在监管空白。目前以国发【2011】38号文的形式进行的清理整顿,治标不治本。建议修改《证券法》,适时扩大证券法调整范围;艺术品权益份额市场定位为非公开市场,只面向合格投资者发行和交易。     

中国书画艺术品生产及其文化策略

中国书画市场是近一二十年发展起来、年轻的刚刚诞生的新鲜事物,其勃勃生机与不成熟和各种弊端同时俱来,已愈发成为国民关注的重点.由于书画作品是一种特殊的商品,进入市场交易,其价格的波动与走向,其生产的过程之特殊等等,使许多经济学家一时都还不能看透.正因为艺术生产的特殊性和神秘性,使艺术品的价格也成为艺术品市场的一大难题.由...     

What matters in audit pricing: industry specialization or overall market leadership?

Ferguson et al. (2003) report that audit industry fee premia primarily reside with joint national and city‐specific industry leadership as opposed to merely firm‐wide (national) industry expertise, suggesting auditor choice among the Big 5 is best conceptualized on joint industry specialization in city‐specific markets and nationally. The present study examines whether the prior results could be confounded by the presence of city‐specific overall market leadership effects. Our findings reaffirm that joint local and national auditor industry expertise is valued by audit clients. Furthermore, overall city‐specific leadership, by itself, also matters in fee determination and results in higher fees, although at a slightly weaker level of statistical significance.     

The impact of CRA agreements on community banks

We develop three empirical models to identify the impact of Community Reinvestment Act (CRA) agreements on the mortgage lending behavior of small banking institutions during the period 1990–1997. CRA agreements are pledges banking institutions make to extend levels of credit to targeted populations and are often used by institutions to reaffirm their commitment to the goals of the CRA. We hypothesize that CRA agreements increase the level of competition for mortgage loans in the targeted area, which in turn causes a reduction in the quantity of mortgage credit to be supplied by community banks. Consistent with the quantity hypothesis, the results show that CRA agreements are associated with less mortgage lending, including lending in lower-income communities (CRA lending) and in minority communities (minority lending), by small community lenders. Evidence does not support a second hypothesis – that community banks respond to the increased competition by providing credit to riskier individuals.