基于企业自主创新的企业文化建设策略

基于企业自主创新的企业文化建设是企业自主创新的关键。企业经营管理者应通过培育企业主体创新意识的创新价值观、构建以创新绩效为导向的激励机制、畅通信息沟通渠道、鼓励员工进行参与和自主管理、以"合作伙伴关系"代替"单向控制型关系"、营造有利于自主创新的人文环境、构建学习型组织等措施来加强创新型企业文化建设。     

美国购油策略分析及对中国的启示

美国页岩油革命改变了美国原油贸易格局,使得美国进口原油品质趋于重质化,且地域来源趋于集中化。本文通过挖掘页岩油革命后美国原油进口策略转变的内在原因,提出美国国内页岩油需求与对加拿大原油进口之间存在互补效应,而与对欧佩克原油进口之间存在替代效应,并通过协整检验和格兰杰因果关系检验,分析了美国页岩油需求和对各国原油进口的互动关系。本文的研究结果对中国的页岩油战略和中美原油贸易关系均有重要的政策启示。     

预算软约束、企业财务风险与审计定价

本文具体考察在上市公司存在预算软约束的情况下,我国的会计师事务所在审计定价时如何考虑上市公司的财务风险.研究结果表明:①事务所的审计收费与上市公司的负债比率之间呈显著的正相关关系;②在国有上市公司中,预算软约束程度的增加降低了公司的财务风险,因此审计收费与公司负债比率之间的正相关关系有所减弱;③在金融发展水平比较高的地区,预算软约束程度的减轻提高了公司的财务风险,因此审计收费与公司负债比率之间的正相关关系有所增强.这一研究结果说明,我国的会计师事务所在审计定价时不仅考虑了上市公司的财务风险,而且还会根据公司的预算软约束程度对其财务风险进行相应的调整.     

基于风险控制的高校经济责任审计流程初探

高校经济责任审计随着高校规模的扩大和经济活动的频繁和复杂显得越来越重要。鉴于内部审计的特殊性，经济责任审计还存着着诸多问题，其中由于审计流程不规范引起的审计风险不容忽视。论文从规范高校领导干部经济责任审计流程入手，结合高校经济责任审计的现状和问题，分析审计各阶段的审计风险，提出完善审计流程的方案和防范审计风险的措施。     

宪政视野下的司法独立——基于中外宪法文本的比较研究

宪法是国家制度设计的蓝本,是宪政理念最直接的体现,是司法独立的一面镜子,更是实践司法独立思想的首要制度保障。司法独立思想来源于古希腊政治哲学家的宪政思想与分权制衡的理念,它具有三大特征：司法权独立,法院独立和法官独立。就司法权力的独立而言,主要西方国家有两大特征：一是设置了专门行使司法权力的机构;二是明确规定了司法权力的独立行使范围。1949年以前,我国宪法文本对于＂司法制度＂的设计与西方国家存在着很大的相似性,有几个宪法文本就是学习与借鉴英美国家来制定的。1949年建国以后,我国宪法文本中对于＂司法制度＂的设计也与之前的风格迥异。     

Firm characteristics and audit committees complying with ’best practice‘ membership guidelines

This study investigates demand and supply characteristics associated with firms that voluntarily established audit committees meeting ‘best practice’ membership guidelines. We focus on a set of best practice criteria rather than on the separate elements of the best practice criteria as in past studies. We conduct our tests using a sample of New Zealand listed companies that, relative to firms in other capital markets, are smaller and have more concentrated ownership. This setting differs from prior research because we expect the costs of voluntarily achieving best practice to be reasonably high. The results show that demand factors are not significantly related to the presence of an audit committee that conforms with best practice membership guidelines. However, supply factors (i.e. those firms with larger and more independent boards) are more likely to form audit committees that meet best practice. These results suggest that compliance costs will be greater for firms with smaller and less independent boards of directors if they are required to comply with best practice requirements.     

关于美国轮胎特保案的反思

美国金融危机蔓延导致全球经济出现衰退，贸易保护主义逐渐抬头。2009年9月发生的美国轮胎特保案就是典型的例子。中国企业应该加快推进产业结构升级和国内市场拓展，积极开展区域性贸易合作，实现出口多元化，积极发挥行业协会规范价格，以“特保案”为契机，通过增强国际竞争优势和挖掘国内市场潜力，实现对贸易保护主义的有效突围。     

深入学习实践科学发展观推动高职院校团学工作上水平

深入学习实践科学发展观，是解放思想、深化改革、解决新时期学院团学工作所面临问题的必然要求，是推动学院团学工作上水平的重大举措。文章就开展学习实践科学发展观活动的重大意义、现实紧迫性以及如何结合实际努力践行科学发展观进行探讨。     

Audit Market Response to PCAOB Censures of US Big 4 Firms

Abstract

Subsequent to the first-ever Public Company Accounting Oversight Board (PCAOB) censure of a US Big 4 firm (Deloitte) in December 2007, there were two other PCAOB US Big 4 firm censures as of 2016 year-end. We examine whether these two post-2007 PCAOB censures of US Big 4 firms conveyed new information to the audit market. For both censures, we find little or no evidence of any change in the factual audit quality of the censured firm over a three-year window surrounding the censure. Our findings suggest that the quality control deficiencies (identified during inspection of specific audit engagements) that triggered the PCAOB censure were isolated occurrences rather than systemic to the firm at large, i.e., the censures do not imply an impairment in the US Big 4 firm's overall factual audit quality. We also find that the negative response of investors and audit committees documented in prior research for the 2007 Deloitte censure disappeared for the later US Big 4 firm censures. Given that the PCAOB inspects (and can censure) non-US auditors who audit US-listed foreign companies, our findings are of potential interest to regulators, investors and audit committees outside the US.     

Another Graphical Proof of Arrow's Impossibility Theorem

Arrow's (1951) Impossibility Theorem is the idea that, given several well-known assumptions, the social orderings of particular alternatives that are meant to reflect individuals' preferences must match the preferences of an arbitrary individual (the dictator). A social-choice rule other than dictatorship is impossible. Following from Fountain (2000), the author presents another graphical proof of the theorem that is intended to be more accessible to students and teachers of economics. The principal strength of this approach is that the patterns of agreements and conflicts over all possible combinations of two individuals' rankings of alternatives are transparent; appreciating these patterns is the key to intuitively understanding Arrow's theorem. A self-test for readers (or a classroom exercise for students) is included.