如何编写出实质性响应的投标文件

对招标文件要求作出完全的实质性响应,关系到每个参加投标的供应商能否中标（成交）,作为一般供应商来讲,要做好一个项目的政府采购投标文件,必须对参加每一个投标的政府采购项目作出仔细的推敲和科学的安排。为此,本文作者提出了分块法、询问法、查阅法、观摩法等变质性响应的有效方法。     

谈供应商在政府采购中的投标技巧

本文作者认为,各供应商应学习掌握一些投标技巧,如认真研读招标文件,熟悉采购需求和投标要求;精心制作投标文件,对招标文件必须作出实质性响应,报价合理;合理确定投标人员,技术、商务、谈判人员缺一不可;重视售后服务措施承诺,一诺千金,有诺必行;熟悉采购法规知识,切实维护自身的合法权益。这不仅是一个现代企业和市场营销人员必须具...     

询价采购岂能抓“阄”定标——一桩询价采购案引发的思考

通过某代理机构组织的一起房屋建筑工程询价采购案例,本文作者分析了以下几个问题:一是招标代理机构在询价采购文件中公开项目采购预算是否得当;二是招标代理机构在推荐评标方法过程中是否存在越权嫌疑;三是询价采购可否采取抓"阄"方式确定中标人;四是本案投标供应商是否存在围标、串标嫌疑。并提出自己的观点:询价采购文件公开项目采购预算合理不合法;招标代理机构越俎代庖干涉评委评标不可取;采取抓"阄"方式确定中标人于法不符等。     

规范采购文件编制 从源头提高采购质量

有人说:采购文件是采购活动的"宪法"。这种比喻未必恰当,但非常形象的描述出采购文件的重要性。采购文件看似简单,实际涉及面非常宽,要求编制人员非常熟悉相关的法律法规和政策,熟练掌握招标投标的知识和程序,具有一定的经济和技术     

投标书制作“四注意”

投标文件(本文简称投标书)是评标的主要依据，是事关投标者能否中标的关键要件。综合一些投标者在制作投标书方面的失败教训，投标者在制作投标书的过程中，必须对以下四个方面引起足够重视。     

供应商不足三家的原因及对策

《政府采购法》第三十六条规定：对招标文件作实质性响应的供应商不足三家的应予废标。庄政府采购实际工作中，供应商不足三家的情况发生在不同环节，且多种多样，政府采购监督管理部门、政府采购代理机构只要准确地把握这个问题，就可避免不必要的质疑和投诉的发生。     

如何诊治招标采购中的“疑似串标”

串通投标是难以彻除的暗流．客观上，由于串标手段极其隐蔽，加之调查取证困难．准确而及时地认定串标确实较难，但是只要仔细分析、处处留意，所谓“兔子的尾巴长不了”，总能发现一些破绽。从而为最终确认和处理串标行为赢得时间，把可能带来的损失封堵萌芽状态，把业已造成的损失和负面影响控制在最低限度。     

Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality

Materiality is an elusive, but fundamentally important concept in corporate reporting of all kinds—not only in traditional financial reporting, but in sustainability and integrated reporting as well. In the end, materiality is entity‐specific and based on judgment. Moreover, it is a judgment that should ultimately be made by a company's board of directors, which makes materiality as much a governance as a reporting issue. Whether a given ESG issue is material is in large part a function of the corporate stakeholders, or “audiences,” that the company's board of directors deems to be “significant”—that is, important to the company's ability to create value over the short, medium, and long term. The identification of such audiences—together with the time frames the board uses to evaluate the impact of the company's decisions on these audiences—provides the basis for determining the sustainability issues that corporate management must focus on for performance and reporting purposes. To help ensure that decisions about materiality receive the attention they deserve, the authors propose that corporate boards articulate their views in an annual “Statement of Significant Audiences and Materiality.” Contrary to the prevailing belief that the fiduciary duty of the board is to place shareholders’ interests first, nothing precludes corporate boards from issuing such a statement. Recent research, including the compilation of legal memos on fiduciary duty and nonfinancial reporting for all G20 countries, makes it clear that the board's fiduciary duty is to “the corporation itself.” In exercising this duty, directors have full discretion, under the business judgment rule and other authorities, to decide which audiences, along with the company's shareholders, should be deemed significant.     

重要性概念在审计中的运用

在有限的审计时间内，审计人员针对被审计单位繁多的财务信息资料，必须确定其审计重点。在确定审计重点时，应遵循重要性原则，以提高审计的质量和效率。     

略论会计、审计和法律中的重要性概念

会计上的重要性概念美国财务会计准则委员会(FASB)在第二号概念公告《会计信息的质量特征》中指出，“根据其周围所处的环境，财务报告中漏报或错报的项目，如果其大小到这样的程度，包含或者纠正该项目将很可能会改变或者影响一个依赖于该报告的有理性的人的判断，那么它就是重要的”(para.132)。加拿大特许会计师协会(CICA)则指出，“一个事项如因未公开，表述错误或遗漏，而有可能扭曲有关账目或者其他报表所提供的资料，则为重要的。”国际会计准则委员会(IASC)在《编制和呈报财务报表的框架》中对重要性的定义是：“如果信息的错…     

应当明确规定政府采购违法行为具体处理办法

《政府采购法》自2003年1月1日起施行。几年来，政府采购的范围、规模不断扩大，所发挥的作用、取得的效果越来越明显。但在政府采购目录内应当实行政府采购的项目而单位自行采购的情况却时有发生，对于这类问题没有确切的依据进行处理。《政府采购法》第七十四条规定“采购人对应当实行集中采购的政府采购项目，不委托集中采购机构实行集中采购的，由政府采购监督管理部门责令改正；     

The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions

Financial accounting standards increasingly require fair value measurements. I experimentally examine how uncertainty affects auditors’ adjustment decisions when evaluating fair values. I manipulate two types of uncertainty, input subjectivity and outcome imprecision, and one reporting choice, supplemental disclosure. I find that auditors are most likely to require adjustments when fair values contain both more input subjectivity and more outcome imprecision, but that this likelihood diminishes when clients supplement recognized fair values with additional disclosure. Thus, consistent with moral licensing, I find that auditors tolerate greater potential misstatement in the financial statements when clients provide disclosure, suggesting that the SEC's preference for supplemental disclosure may have the unintended consequence of affecting fair values recognized in the body of the financial statements. I also provide evidence that auditors determine adjustment size by comparing recorded fair value to the nearest bound, rather than the midpoint, of the auditors’ own range estimate, consistent with strict application of auditing standards.     

政府采购的成本与效益

政府采购作为政府的一项经济活动或者一种公共支出的方式，必然会在其活动过程中产生一系列成本效益。成本效益意识对政府采购从业人员而言至关重要。[编者按]     

政府采购预算应严格实行定额管理

现行大多数行政事业单位在编制政府采购预算时，往往只标明需采购物品的数量、品牌等相对模糊的定义，由此引起对预算数额的含糊不清或虚高过大的现象，这种政府采购预算中非定额管理的做法，已影响了政府采购预算的真实性，使政府采购计划难以实施，削弱了政府采购功效。     

The Impact of Open Data on Public Procurement

We examine how open procurement data affect the competitiveness of award procedures and the execution of government contracts. The European Union recently made its historical procurement notices available for bulk download in a cohesive and user-friendly database. Comparing government contracts above and below EU procurement size thresholds, we find that, after the open data initiative, procurement officials are more likely to award treated contracts through open bidding. In cross-sectional analyses, we document variation in the open bidding effect consistent with two underlying mechanisms: (1) increased scrutiny by NGOs and investigative journalists and (2) learning by national procurement regulators. However, treated contracts are also more likely to experience costly modifications because the shift to open bidding introduces rigidity that limits officials’ discretion in selecting suppliers based on private information. Overall, our evidence indicates that open procurement data promote competitive bidding but lead to contracts with weaker execution performance. These inferences also hold in an alternative open data setting.     

提高政府采购工作质量的策略

实施政府采购是为了使资源配置更优化，刺激国内商品质量的提高，降低国家机关、事业单位运行成本，从源头治理和防范腐败现象。为此，政府采购任重而道远。笔者认为，提高政府采购工作质量需从以下几个方面去拓展和努力。[编者按]     

保监会提出把修改《保险法》当作头等大事《保险法》要改了

环境已变 现行的<中华人民共和国保险法>虽然实施了不过短短6年多一点的时间,但随着保险行业、法律界和人民代表呼声的高涨,已到了非改不可的地步了.