国家审计在建立良好的经济秩序中的重要作用

经济秩序是一个国家或地区、行业经济运行中应有的规范行为。良好的经济秩序是国家经济和社会发展的重要保证和前提。由于经济秩序涉及各行业、领域和部门,涵盖经济决策、运行的各个环节,又受到政治体制、国内外经济形势变化的影响和约束,因此经济秩序的好与坏体现了一个国家经济运行总体协调能力与管理水平。近年来我国在某些地区和行业还存在经济秩序混乱现象,如:一是宏观管理和决策不够科学,一些有形和无形市场缺乏规范有效地运行机制,造成大量投资浪费和国有资产流失;二是政策法规执行不严肃,有的不明确或无法操作,管理有明显漏洞;三是…     

浅谈“小金库”的成因、危害及对策

“小金库”的问题由来已久。党中央国务院三令五申不得私设“小金库”，有关部门也多次对“小金库”进行专项检查，但仍屡禁不止。它不仅造成国家和单位收入的流失，扰乱了正常的经济秩序，而且还诱发和滋生各种腐败现象，败坏了党风和社会风气，应当坚决取缔。     

会计信息失真的原因及对策

会计信息失真就是会计账薄和报表披露的信息与真实情况不符。这种不符产生的根源既有会计人员自身素质等客观原因,也有相关人员的主观原因,前一种原因造成失真称为不实,后一种原因造成失真称为造假。会计信息失真造成了虚假数字泛滥,导致了经济秩序混乱,不仅削弱了会计工作为经济管理服务的职能,而且严重干扰了社会经济秩序,助长了浮夸风和腐败现象的蔓延,危害了国家经济的健康发展。一、会计信息不实的原因及对策(一)会计信息不实的原因1.会计准则、制度不够完善。我国的准则、制度的制定缺乏广泛的代表性,政府可以说是唯一的主体,这样的准…     

辽宁省各级审计部门开展反腐败斗争成效显著

辽宁省各级审计部门开展反腐败斗争成效显著林俊家，张宝光根据党的十四大和中纪委二次会议精神，辽宁省各级审计部门把开展反腐败斗争当做一件大事来抓。在搞好自身廉政建设的同时，把查处各种违法违纪行为，惩治消极腐败现象作为审计工作重点。一九九三年全省审计机关共...     

论会计舞弊和审计对策

随着社会经济的发展，现代企业的扩展，各种经济实体都有了充分发展的机会，宽松的经济环境带来了经济活力，同时也产生了会计舞弊等一些腐败现象。会计舞弊问题助长了社会的不正之风，破坏了经济秩序，影响了经济发展，应引起审计部门的重视。     

浅谈会计信息质量的治理

2000年10月29日极少题词的朱总理在上海国家会计学院题写校训“不做假账”,同时指出:现在经济生活中的一个突出问题,就是不少会计人员和会计师事务所造假账,出具虚假财务报告。许多贪污受贿、偷税漏税、挪用公款等经济违法犯罪活动,以及大量腐败现象,几乎都与财会人员做假账分不开。这已经成为严重危害经济秩序的一个毒瘤……真实、可靠的会计信息是企业科学管理和政府宏观经济决策的依据。虚假的会计信息必然造成决策失误,经济秩序的混乱……但遗憾的是假帐仍未能遏止,20叭年以银广厦为代表的会计作假到了登峰造极、极其疯狂的地步,使会计、审计行业受到了前所未有的冲击。 2002年初,美国以安然、安达信、世界通讯等为代表的一系列会计丑闻使会计     

只当“裁判员”不当“运动员”

国务院领导同志在召开的全国整顿和规范市场经济秩序领导小组第二次全会上强调 ,要切实转变政府职能 ,真正实现政企分开 ,做到只当“裁判员” ,不当“运动员” ,完善有关法律法规和执法机制 ,逐步规范市场行为 ,建立良好的市场经济秩序。经济秩序混乱 ,深层次的原因是改革不到位。行政管理人员缺乏市场经济的管理理念和管理本领。在一些领域 ,管理部门既是“裁判员” ,又是“运动员” ,甚至一件事情几个“大盖帽”管。这种权力与利益挂钩的行为 ,从根本上削弱了对市场的监管 ,成为市场秩序混乱的一个重要原因 ,势必出现扰乱经济秩序的情况。…     

高薪养廉与反腐倡廉

随着党内消极腐败现象的不断滋生蔓延,反对和防止腐败已成为各级党委、政府及人民群众关注的焦点和热点问题.     

坚定不移地推进政府采购制度创新

财政部张通部长助理在全国政府采购执行情况专项检查中央重点检查汇报会上介绍说：中央重点检查反映了改革的成效，同时也发现了不少问题。比如，法律法规体系不够健全，相关法律之间缺乏衔接，部门职责难以协调，管理体制混乱，相关部门对法律掌握不够全面，一些单位存在一些抵制或者腐败现象，等等。     

浅议预算单位账户审计的难点及对策

加强对预算单位银行账户的审计,是今后审计工作中的重点和难点。预算单位的银行账户,是国家财政性资金的汇集和出入口,全面反映单位各项资金的收支状况。审计部门加强对预算单位银行账户的审计监督,是配合治理经济环境,整顿经济秩序,严肃财经纪律以及同各种腐败现象作斗争的重要举措,也是监督预算单位运用国家财政资金是否取得经济效益和社会效益的举措。     

Corruption, Growth, and Income Distribution: Are there Regional Differences?

This paper uses panel data from 61 countries at different stages of economic development over a 20-year period to investigate regional differences in the effect of corruption on economic growth and income distribution. Using two measures of corruption, we find that there are statistically significant regional differences in the growth and distributional impacts of corruption. The largest growth impact of corruption is found in African countries while OECD and Asian countries have the lowest growth impact. On the other hand, the largest distributional impact of corruption in found in Latin America. A 10% decrease in corruption increases the growth rate of income by about 1.7% in OECD and Asian countries, 2.6% in Latin American countries, and by 2.8% in African countries. A one standard deviation decrease in corruption decreases the gini coefficient of income distribution (0–1 scale) by 0.05 points, 0.14 points, 0.25 points, and 0.33 points in OECD, Asian, African, and Latin American countries, respectively. The results are robust to various specifications, measurement of corruption, measures of investment, as well as the conditioning variables. The results have interesting policy implications for economic growth, especially in low income countries with high rates of corruption.     

社保基金监管存在的问题

在我国努力创建建设社会主义和谐社会的大背景之下,社保基金问题不仅影响到社会保障制度自身的健康发展,也直接影响经济的发展和社会的稳定。然而在我国许多地方却发生社保基金被违规挪用、侵占甚至贪污的现象,这不得不让人开始正视社保基金的监管问题。     

Exports and cross-national corruption: A disaggregated examination

This paper empirically examines the relation between categories of exports and corruption across countries. Aggregate exports and agricultural exports tend to decrease corruption, while fuel exports increase corruption. The influence of agricultural exports in more pronounced in more corrupt nations, while fuel exports contribute to corruption in least corrupt nations. Manufacturing and ore exports, on the other hand, generally fail to show significant impacts on corruption. Our findings demonstrate that the resource curse is sensitive to prevailing corruption levels, and this finding is novel in the literature. Consistent with the extant literature, corruption decreases with income, and (at some corruption levels) as political freedom increases, and with larger government size. The findings are fairly robust to an alternate corruption measure.     

Design versus utility innovation: Is corruption sanding or greasing the wheels of innovation?

This paper studies whether corruption has a greasing or a sanding effect on the production of innovation. The main novelty lies in comparing the relative impacts on design versus utility innovation. On the one hand, corruption can undermine (sand) the expected returns from patents, whereas on the other hand, patent holders might be able to increase (grease) the scope and applicability of their patents. Using U.S. state-level data and controlling for bidirectional causality, results show the sanding effect of corruption with regard to utility patents, with the negative effect on design patents occurring only with a time lag.     

Measures of corruption and determinants of US corruption

This paper contributes to the literature by examining whether conclusions from empirical models of corruption determinants are robust with respect to three alternative measures of corrupt activity for the US states. Are the determinants of US corruption sensitive to the choice of the measure of corruption? Overall, the answer to this question is that the choice of the measure of corruption matters in explaining corruption. However, some findings are robust across measures. For instance, greater educational attainment lowers corruption, while greater judicial employment adds to corruption. Southern states were found to be more corrupt, ceteris paribus. We also provide evidence that it is important to control for enforcement efforts in empirical modeling using convictions as a measure of corruption. Significant differences, however, across corruption measures occur in a number of other instances. Specifically, the effects of urbanization, economic prosperity, population size, media, government spending, and enforcement are sensitive to the measure of corruption. Further, the influences of the nation’s foreign neighbors and of the location of the state relative to the nation’s capital remain unclear.     

Growth and welfare effects of corruption penalties

This paper analyses the steady-state effect of business corruption penalties on economic growth, corruption and welfare. To that end, the baseline horizontal R&D growth model is extended to include corruption, which is generated in intermediate goods production. Taxation on corruption depresses profits in production but also wages, leading to labor being reallocated from production to R&D, and, therefore, to a higher economic growth rate. Moreover, it also reduces corruption and increases welfare if preferences towards a corruption-free environment are strong enough. The results are in line with the data observed for 15 EU countries.     

Is corruption bad for economic growth? Evidence from Asia-Pacific countries

This study utilizes the bootstrap panel Granger causality approach, which incorporates both cross-sectional dependence and heterogeneity across countries, to investigate whether corruption negatively impacts economic growth in thirteen Asia-Pacific countries over the 1997–2013 period. The empirical results show that there is a significantly positive causality running from corruption to economic growth in South Korea, a significantly positive causality running from economic growth to corruption in China and no significant causality between corruption and economic growth for the remaining countries. According to the empirical results, we do not support the common perception that corruption is bad for economic growth for all thirteen Asia-Pacific. On the contrary, results of this study suggest that the “grease the wheels” hypothesis is supported for South Korea. Additionally, results of this study indicate that for most Asia-Pacific countries, policy makers’ use of anti-corruption policies to promote a country's economic development may not be effective. Finally, results of this study also suggest that for China, increase in economic growth leads to an increase in corruption.     

Corruption in transition economies: Effects of government size, country size and economic reforms

This paper uses annual pooled data over 1998–2002 for transition countries to examine whether government size or country size matters more in its impact on corruption; and whether piecemeal reforms or comprehensive transition reforms are desirable for corruption reduction. Our results show that greater economic prosperity leads to lower corruption, and contrary to findings for other nations, a bigger government size seems toreduce corruption in transition nations. The geographic size of a country is positive and significant, suggesting that more spread out countries would have a harder time controlling corruption. Comprehensive transition reforms might work best at corruption reduction. A version of this paper was presented at the Sixth Mediterranean Social and Political Research Meeting of the Mediterranean Programme of the Robert Schuman Centre for Advanced Studies at the European University Institute, Montecatini Terme, March 2005. Comments of participants at the Mediterranean meetings, especially Utku Teksoz, and two anonymous referees are appreciated. Insightful comments by Prof. Vojmir Franicevic on an earlier version and research assistance of Richard Connelly are also appreciated. Remaining errors are our own.     

防止利益冲突：治理房地产腐败的有效途径

当前,中国正处在发展的“黄金期”、“关键期”和“敏感期”,经济发展的“高速”、腐败现象的“高频”,以及由此引发的各类矛盾“高显”是其突出表征。我国房地产业在迅猛发展、对国计民生影响愈来愈深远、并成为国民经济发展支柱产业的同时,却也因房地产领域腐败案件频发给其发展带来极大困扰。应当充分认识利益冲突是房地产领域腐败的第一诱因和根源;多管齐下,建立健全防止利益冲突机制是从源头上治理房地产腐败的必然选择。     

政治制度和市场广度对经济绩效影响的理论和实证分析

本文运用计量经济学理论中的最小二乘方法,建立了政治制度、市场广度和经济绩效三者之间的线性关系模型。通过分析35个国家的跨国数据样本,得到以下结论:政治制度和市场广度决定了一国的经济绩效。若其他条件相同,一国的腐败程度和二元经济程度越高,其经济绩效越差;另一方面,一国的国内市场与世界市场的融合程度越高,其经济绩效越好。最后,本文针对我国经济的发展提出若干政策建议。