加强基层民生审计 确保经济发展成果共享

加强民生资金的审计监督,是十八大赋予审计机关的新使命,也是广大人民群众对审计机关的期盼。无论是全面建成小康社会、实现中华民族伟大复兴宏伟目标,还是经济、政治、文化、社会、生态“五位一体”总体布局,都贯穿着切实关注民生、重视民生、保障民生、改善民生这条主线。新形势下如何有效开展民生审计,切实维护广大人民的利益,确保经济发展成果群众共享。是基层审计机关亟待思考和探索的重大课题。     

浅析政府投资绩效审计

随着财政投资的不断加大,政府投资的绩效问题逐渐被各国所重视,政府投资绩效审计的重要性也随之日益凸显,能否不失时机地选择并实施政府绩效审计成为衡量一个国家政府审计是否具有活力的标志之一。我国的政府审计应顺应现代审计发展的目标,尽可能全面系统、优质高效组织开展效益审计,以充分发挥审计机关的监督规范作用,帮助改善政府投资管理,提高政府投资绩效。     

强化审计机关在财政风险管理中的作用

财政风险的管理并没有成熟的模式。我国目前的财政风险成因复杂，且没有统一管理财政风险的机构和相应制度。审计机关应充分利用审计工作的成果，促进政府降低财政风险。同时，审计机关把降低财政风险作为工作目标的一部分，也有利于改善其自身工作，实现对财政资金的高层次监督。     

关于加强民生审计的思考

在国民经济的发展中,加强民生审计,促进改善民生是落实科学发展观、促进社会和谐的重要环节。在新形势下,审计机关应如何进一步加强和改善民生审计呢？我们认为,应当在深刻认识加强民生审计的必要性和重要性的前提下．注重以下方面：     

学前教育专项资金审计的重点及方法

积极维护好人民群众的根本利益一直是审计工作的出发点和落脚点，如何通过审计确保民生保障、促进民生改善、推动民生发展，建设真正意义上的和谐社会，成为新时期审计机关需要重点研究和解决的课题。本文就学前教育专项资金的审计重点和方法作粗浅探讨。     

制订审计工作计划的八个基本原则

审计工作计划是审计工作的重要内容之一。制订审计工作计划，不仅有利于协调审计机关（或机构）内部（包括上、下级审计机关之间、审计机关内部各职能部门之间）、审计体系之间（政府审计、内部审计及社会审计）、审计机关与专业经济监督部门之间的关系，而且有利于综合平衡各层次、不同时间之间的任务的目标，充分调动各方面的积极性，提高审计工作效益。因此，如何建立审计工作计划机制，是当前乃至今后的一个重要课题。笔者认为，制订审计工作计划，大致应遵循以下八个基本原则：     

后续审计对围家审计的借鉴意义

后续审计是指内部审计机构为检查被审计单位对审计发现的问题所采取的纠正措施及其效果而实施的审计。近年来对审计机关查出问题的整改,已成为政府的一项职责,形成了固定的程序。而如何使审计查出的问题整改到位,国家审计始终没有彻底解决。后续审计作为内部审计的必须程序,～方面改进了组织的运作,帮助组织实现其目标,另一方面也充分利用了审计结果,发挥审计结果的最大效益,值得国家审计借鉴。     

浅谈深化审计质量控制的途径

审计质量控制是指审计机关和审计人员按照确定的审计目标,运用审计质量控制标准,对审计全过程的质量管理。审计目标是指审计工作力争实现的结果和成效;审计质量控制标准是指审计机关关于审计质量的总体要求和意愿;审计全过程质量管理是指围绕审计目标,用质量控制标准指导和控制审计每一个环节,确保审计质量。     

加强民生资金审计思考

一、深刻认识加强对民生资金审计意义 （一）搞好民生资金审计工作．是审计机关的重大政治责任。“关注民生、为民谋利”，涉及面和支持力度前所未有．既体现了我们党“一切为了最广大人民的根本利益”这一矢志不渝的追求．又体现了政府的民生情怀、深切关怀和厚重温暖。为此，加强民生资金审计．全力做好审计服务．保障资金安全运行．是“稳增长、调结构、保民生、抓发展”的具体体现．是审计机关义不容辞的政治责任，也是贯彻落实好党中央、国务院关于保障和改善民生的战略部署的坚强保障。     

民营企业内部审计机构的设置模式新探

民营企业内部审计是当前经济监督领域中公认的一个热点问题。业主制和合伙制民营企业内部审计机构的设置模式－内部审计外部化。公司制民营企业内部审计机构设置的理想模式－双重审计机构。     

Autonomous bureaucrats in independent bureaucracies? Loyalty perceptions within supreme audit institutions

The independence of Supreme Audit Institutions (SAIs) is essential to their effectiveness, yet the actual autonomy of SAIs auditors can be questioned. To whom do SAI officials owe their loyalty? To what extent are their loyalty perceptions reflected in their auditing reports? Our comparative study triangulates interviews, direct observations, and documents and, based on Q methodology, constructs four types of SAI officials who disavow traditional loyalties to political appointees or external stakeholders but abide to Constitutional and professional rules as well as to their respective audit institutions. Loyalty perceptions reflect SAIs’ associational contexts and are related to different work outcomes.     

利用审计成果,促进国家良治

2013年《北京宣言》和最高审计机关国际准则l2明确阐述了审计对于促进国家良治、改善民生所发挥的重要作用,对于各国最高审计机关均具有重要指导意义。匈牙利审计署在国内法律环境变化的背景下,积极落实上述两份文件中的主要精神,在审计实践领域进行了探索和创新,形成了匈牙利模式。为了促进国家良治,匈牙利审计署对公共资金使用的效率、效果和合规性进行审计,积极推进审计信息公开,采取多种措施确保审计成果得到有效利用。此外,匈牙利审计署在防治腐败中也发挥了重要作用,积极推进廉政建设,同时加强自身建设,发挥示范作用,为促进良治做出了积极贡献。     

公众对电子政务初始信任形成的影响因素研究

电子政务正逐渐为越来越多的公众所采纳。世界各国都开始重视电子政务的发展,政府大力推广电子政务最大的目标是更好的为公众服务,建设服务型政府。然而,公众很少使用电子政务。缺少信任被认为是造成使用率偏低的最重要的原因之一。本文在技术接受模型(TAM)和初始信任的理论基础之上,讨论了网络信任和政府信任这两大宏观因素对构建电子政务初始信任的作用原理。本文以政府门户网站为研究对象展开研究,希望能为政府推广电子政务提供决策参考。     

Institutional strategies for dealing with sexual harassment

Sexual harassment is being recognized as a pervasive and highly visible problem at an institutional level. As a consequence institutions are establishing policies and procedures to address this issue. In view of recent legal decisions, sexual harassment can have negative consequences for the institution as well as the harassee; thus, in some institutions, sexual harassment is viewed as a common problem shared by employers and employees. This article addresses institutional strategies that have proven effective in proactively dealing with sexual harassment in the workplace.     

A game theoretic analysis of interactions between law abiding citizens and criminals with respect to ownership of guns

In this paper, it is recognized that there are criminals and law abiding citizens in any society, and that their decisions to own guns are based on rather different, through interdependent, motives. These ideas are used as a conceptual basis for a game theoretic model which is used to analyze one isolated interaction and two forms of repeated interactions. The Nash equilibrium is the main results in the static form of the game. It is concluded from the analysis of the dynamic forms that this equilibrium in globally stable. The presentation proceeds to the study of possible consequences of direct and indirect policy interventions regulating the proportion of law abiding citizens and of criminals that own guns. The paper concludes with some observations on the model's limitations and some suggestions for its improvement.     

The competitiveness of nations and implications for human development

Human development should be the ultimate objective of human activity, its aim being healthier, longer, and fuller lives. Thus, if the competitiveness of a nation is properly managed, enhanced human welfare should be the key expected consequence. The research described here explores the relationship between the competitiveness of a nation and its implications for human development. For this purpose, 45 countries were evaluated initially using data envelopment analysis. In this stage, global competitiveness indicators were taken as input variables with human development index indicators as output variables. Subsequently, an artificial neural network analysis was conducted to identify those factors having the greatest impact on efficiency scores.     

An analytical approach to academic department location in a multi-campus university2

An educational institution faced with the operation of several campuses with which to accomplish its many functions also is typically faced with transportation, class scheduling and lost student time as problems directly related to the multi-campus operation. A model using an implicit enumeration approach with bounds on the objective function values is developed with the objective to determine the optimal allocation of indivisible academic departments to each of the several campuses. This allocation minimizes a constructed measure of operating costs while satisfying space availability constraints. Solutions for a three campus and fifty-seven department case are presented.     

Benchmarks and Citizen Judgments of Local Government Performance: Findings from a survey experiment

Government agencies can provide various benchmarks when reporting their performance to citizens, but not much is known about how citizens understand and respond to benchmarking information. Thus, this study aims to test what performance benchmarks appear most salient and persuasive to citizens. We conducted an online survey experiment in which n = 595 respondents were randomized to different benchmarking information concerning fourth-grade reading proficiency of an elementary school. Our findings suggest that better school performance relative to the overall state average influenced respondents’ ratings more than did performance relative to last year or similar schools. Improvement over last year, moreover, appears to be the least influential benchmark. The implication is that citizens find broad, comparative benchmarks to be the most persuasive and view reflexive benchmarks as less impressive, although confirmation of this conclusion is needed because of limitations in the design of the experiment.     

The Institution of Hukou‐based Social Exclusion: A Unique Institution Reshaping the Characteristics of Contemporary Urban China

This conceptual article contributes to institutional analysis and the neo‐institutional theory literature by identifying and analysing the linked rules, values, norms and patterned practices that surround and structure the way rural migrant workers are treated in urban areas of China in terms of Scott's integrated model of institutions. It argues that these hukou‐based rules, values, norms and patterned practices that discriminate against rural migrants can be considered to be a unique institution — the institution of hukou‐based social exclusion (IHSE). IHSE has dominated Chinese urban society for 3 decades and significantly shaped the lives of millions of rural migrant workers, the character of contemporary China and the nature of managerial practices among Chinese firms. This is the first article to examine the social exclusion of rural workers from the perspective of neo‐institutionalism, providing the first systematic analysis of the regulative, normative and cognitive dimensions that together socially exclude migrants in urban areas of China. It presents a holistic picture of the newly identified institution that offers new insights into China's urban society and management, and a new starting point for research.     

Preconditions for public sector e-infrastructure development

Interoperability in e-government has been recognized as a key factor in the quest of administrations at national, local and international level to achieve the provision of one-stop services to citizens and businesses. Interoperability in e-government should enable efficient information exchange between applications from different agencies with the help of IT-services. Interoperability in networked IT-service delivery is accomplished by e-infrastructures. However, knowledge of how to develop e-infrastructures in the public sector is still limited. In this paper we report a design science case study of the initial stage of the design of a public sector e-infrastructure in the social welfare sector, especially addressing the bootstrap problem, i.e. the initial problem of starting-up the development of an e-infrastructure. Six types of preconditions for the development of the e-infrastructure are examined and explained: legal, economical, organizational and the installed base of the as-is e-infrastructure consisting of technical, informational and contractual preconditions. From a design and action oriented perspective we claim that a basic understanding of the design context, within which the six types of preconditions have to be analyzed and understood, are essential for e-infrastructure development in an e-government context. The paper highlights the fundamental role of regulations as a precondition for the design, and the fundamental role of lawyers as designers of e-infrastructures in the public sector.