社会主义市场经济环境与社会审计

随着我国社会主义市场经济体系的逐步完善，社会审计的作用越来越重要。本文在回顾我国社会审计发展历史的基础上，阐述了社会主义市场经济与社会审计之间的关系，并从转变观念认识、健全现代企业制度、强化审计法规建设、建立注册会计师职业道德考核机制等方面对确立社会审计的主体地位，实现社会审计的持续发展提出了建议。     

A Code of Ethics for CorporateCode of Ethics

Are corporate codes of ethics necessarily ethical? To challenge this notion, an initial set of universal moral standards is proposed by which all corporate codes of ethics can be ethically evaluated. The set of universal moral standards includes: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. By applying the six moral standards to four different stages of code development (i.e., content, creation, implementation, administration), a code of ethics for corporate codes of ethics is constructed by which companies can be ethically audited for compliance. The newly proposed code of ethics for corporate codes of ethics was then applied to four large Canadian companies representing a variety of industries: telecommunications; banking, manufacturing, and high technology. The ethical audit of the four companies' ethics programs based on the proposed code indicates that all four companies have room to improve the ethical nature of their codes of ethics (i.e., content, creation, implementation, administration).     

关于深化经济责任审计工作的思考

近年来，随着经济责任审计法规的颁布执行，经济责任审计得到迅速的发展，取得较显著的成效，并且受到各有关部门和全社会的高度重视。但是，如何提高审计质量，进一步深化经济责任的审计工作，更好地发挥审计在鉴定和评价领导人员的经济责任，促进和加强领导干部廉洁自律的积极作用，本人从做好“三个结合”、围绕“三个重点”、运用“四个原则”、划清“三个界线”、处理“三个关系”、抓好“五项措施”、倡导审计人员“四有”等方面谈谈如何深化和发展经济责任审计工作。     

The Best Value Agenda for Auditing

The developments in the public sector auditing can be seen against a backcloth of adverse publicity for private sector audits. This focus on the private sector has meant public sector developments have gone largely unnoticed. The advocacy of Best Value is a logical and useful development in addressing the needs of the citizen with an active interest in the public sector.     

关于审计寻租治理的思考

文章深入剖析了审计寻租产生的原因,针对性地提出了审计寻租的防治措施：实行公务员分类管理、职务职级双轨道制度;即实行审计风险保证金制度;法律、法规刚性化、细化;加强权力制约,实行审计公开,建立审计复查制度,设立独立的复查机构,建立有奖检举制度;加强审计机关的内部监管,建立、健全审计组内部、审计处室内部的相互监督、制约制度、轮换制度、审计过错责任追究制度.     

现场审计数据交换安全的研究与实现

本文介绍现场审计数据交换的安全需求，阐述防火墙和虚拟专用网技术，提出一个基于硬件架构的防火墙VPN安全实现方案，并对此方案的特点进行总结。     

试析创新集团企业相对独立、垂直的内部审计管理体制

本文认为，集团企业相对独立、垂直的内部审计管理体制反映了现代企业制度建设过程中内部审计管理体制和干部制度两个方面内容的创新，其最显着的特点就在于强化了内部审计的独立性，造对于正确处理企业利益相关关系，防范上市风险，保障股份制改造顺利进行中及维护广大股东利益。均有着十分重要的影响。要实现相对独立、垂直的内部审计管理体制的功效，内部审计只有与外部审计相结合，才能从完整意义上完成对公司有效监督的任务。     

围绕公共财政改革探索财政审计新思路

财政审计工作要按照公共财政的要求。适时调整审计重点，以体现时代性、把握规律性、富于创造性。     

基于规模经济和代理成本的“审计盈亏平衡点”探讨

会计师事务所审计质量与规模正相关这个观点在国外理论和实证领域已得到了广泛支持，在我国却并非如此。本文在分析规模经济和代理成本封会计师事务所审计质量影响的基础上，建立了关于事务所规模和审计质量控制完善程度的审计质量函数，通过分析推导得出在我国目前审计市场中存在“审计盈亏平衡点”，在该平衡点处审计质量最高。本文认为在我国目前审计质量控制不完善的审计市场申，中等规模的会计师事务所理论上拥有最高的审计质量。     

Legal Liabilities, Audit Accuracy and the Market for Audit Services

In quality-differentiated audit markets with client-firms of unknown types, insider-managers of client firms strategically select auditors who respond to legal liabilities to decide their care level. In this signaling game, uninformed-investors use the audit report and the auditors' identity for firm valuation. The analysis shows that increased legal liability increases the auditor's effort and audit accuracy but reduces the demand for high quality auditing because, apart from the increased audit costs, the adverse selection benefit of the worse type reduces with increased accuracy. Furthermore, alternative legal regimes and damage allocation rules alter informational efficiency of the financial market.