试论会计信息披露问题

本文从七个方面分析损害会计信息披露质量、造成会计信息不对称的原因。上市公司内部是产生虚假信息的源头,是治理的重点。     

规范采购程序 创新采购模式 实现源头防腐

广西玉林制药有限责任公司根据《药品生产质量管理规范（GMP）》的要求,完善了一系列采购部门工作职责、物料采购规程等,进一步优化了采购管理流程,保证了采购的物料符合产品所需的质量标准,同时也降低了违纪概率,实现源头防腐。     

塔吊基础设计的计算方法

通过ANSYS三维分析和VB配筋程序得到每一荷载组合的两个方向最大配筋,做为正方形塔吊基础配筋,并用VB优化程序进行优化,使得塔吊基础设计满足各种荷载的一般组合下地基承载力、抗弯、抗倾覆、抗冲切等多项要求。     

连续型抽样方案在企业内部审计中的适用性

随着生产管理方式的不断发展,人们对质量的要求越来越高,审计抽样技术基本停留在标准型抽样阶段,且不能做到实时监控,导致许多企业管理上的漏洞不能及时发现,造成不同程度的损失。将连续型抽样方案的特点和实施的具体要求,与企业内部审计的特征、职能相对比,发现连续型抽样方案在企业内部审计中的应用是具备可行性的。结合审计案例,对其原有内部审计工作进行对比,发现运用连续型抽样,不仅可以对企业的运营实现实时监控,而且在一定程度上降低了企业工作人员犯错的几率。对企业内部审计抽样理论进行了大胆的创新,将连续型抽样引入企业内部审计,对扩大连续型抽样的应用范围,提高企业内部审计人员的工作效率都起到了积极的作用。     

The Impact of Settlement Procedures on Day-of-the-week Effects: Evidence from the Kuala Lumpur Stock Exchange

Using daily data from 1983 to 1993 for the Kuala Lumpur Stock Exchange Composite Index (KLSI) we examine the day-of-the-week effect. Our initial findings indicate that there is a marginally significant negative Monday effect (in keeping with US studies) and a significant positive Wednesday and Thursday effect for the whole period. We consider a number of possible explanations for these results including the impact of: closed market effects ; the time zone hypothesis ; market size and price ; the January Effect ; and the possibility of mismeasured risk . However, we believe that the most likely cause of the seasonal effects documented between 1983 and 1993, can be traced to the pre-1990 settlement procedures on the Kuala Lumpur Stock Exchange since we find that after this date nearly all of the seasonal variation in daily stock returns disappears. Thus we highlight in this paper the importance of considering the microstructure of financial markets in empirical tests of apparent market anomalies.     

国际贸易程序简化与标准化综述

文章根据作者长期从事国际贸易标准化研究的经验，系统介绍了什么是国际贸易程序简化与标准化，它们对于国际贸易的影响以及谁来推动该项工作等。最后，对现有的问题进行了总结，并就如何进行国际贸易程序简化与标准化培训提出了建议。     

风险基础审计运用的探讨

风险基础审计是审计模式发展的最新形式。在审计实践中运用风险基础审计 ,可以有效地规避审计风险 ,提高审计工作效率和质量。本文论述了风险基础审计的特点、意义 ,在借鉴国外比较成熟的风险基础审计运用经验的基础上 ,对我国风险基础审计运用的基本程序进行了探讨。     

The World Has Changed—Have Analytical Procedure Practices?

Analytical Procedures (APs) provide a means for auditors to evaluate the “reasonableness” of financial disclosures by comparing a client’s reported performance to expectations gained through knowledge of the client based on past experience and developments within the company and its industry. Thus, APs are fundamentally different than other audit tests in taking a broader perspective of an entity’s performance vis‐à‐vis its environment. As such, APs have been found to be a cost‐effective means to detect misstatements, and many have argued that a number of prior financial frauds would have been detected had auditors employed effective APs. With several dramatic and far‐reaching developments over the past decade, the current study examines whether and how APs have changed during this period. In particular, we focus on the impact of significant “enablers” and “drivers” of change such as technological advancements and the enactment of the Sarbanes‐Oxley Act. We also compare our findings to an influential study of the practices of APs by Hirst and Koonce (1996) that was conducted over 10 years ago. We interview 36 auditors (11 seniors, 13 managers, and 12 partners) from all of the Big 4 firms using a structured questionnaire. The data reveal some similarities in findings when compared to prior research (e.g., auditors continue to use fairly simple analytical procedures). However, there are a number of significant differences reflecting changes in AP practices. For instance, as a result of technology auditors now rely more extensively on industry and analyst data than previously. Further, auditors report that they develop more precise quantitative expectations and use more non‐financial information. They also appear to rely more on lower level audit staff to perform APs, conduct greater inquiry of non‐accounting personnel, and are willing to reduce substantive testing to a greater extent as a result of APs conducted in the planning phase. Finally, the Sarbanes‐Oxley Act has had an impact in greater consideration and knowledge of internal controls, which is seen as the most important factor driving the use and reliance on APs.     

浅谈道路勘测设计程序

道路勘测设计是根据设计任务书提出的公路路线,或按照城市规划所拟定的城市道路路线,进行查勘与测量,取得必要的勘测设计资料,以便按照规定编制设计文件。设计要体现国家有关的方针、政策,切合实际,技术先进,经济合理,安全、适用、美观并符合交通工程的要求。     

建筑施工项目成本控制——价值施工法

价值施工法是将技术与经济价值结合起来研究生产和管理问题的一种方法,其核心理念是以最低的成本来实现其必要功能并注重提高其功能的一项有组织的创造性活动。最终目的是提高产品的价值。