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41.
丁瑞玲 《中央财经大学学报》2001,(1):52-55
几年的审计实践表明,预算执行审计对维护国家财经法纪,强化预算管理起到了十分重要的作用,但也需要注意处理和解决一些问题,主要包括:应正确处理好预算执行审计与其他审计项目的关系,预算执行审计与财税工作的关系,预算执行审计与财政决算审计之间的关系,加强对重点单位和重点资金的管理,使用和效益等的审计。 相似文献
42.
介绍了石油静态计量基础知识,包括物理特性、大罐的标定、温度、液位、含水的测量方法,最后给出了标准计算顺序。 相似文献
43.
A major task that auditors undertake in formulating their audit opinion is to estimate the dollar error that might exist in accounts in light of their evaluation of internal control strengths and weaknesses. The research that has been undertaken to evaluate the quality of auditor performance on this task, however, has produced mixed results. The current study tries to overcome some theoretical limitations and measurement limitations that have undermined prior studies. Forty practising auditors rated their abilities on fourteen characteristics derived from a model of expertise. They then undertook an experiment where they judged the extent of dollar error that might exist in the inventories of a manufacturing company. They based their judgments on working papers provided to them that contained, among other information, an evaluation of the company's internal control system. An estimate of the 'true' dollar error in the inventories was calculated using a program that simulated the company's internal control and accounting system. This estimate was then used to calculate the accuracy of the auditors' judgments. Their ratings on the expertise characteristics were not related to their judgment accuracy. Their ratings were related, however, to their confidence in their judgment accuracy. Auditors who considered themselves more expert at the task were more confident in their judgment accuracy but they were, in fact, no more accurate than auditors who considered themselves to be less expert at the task. 相似文献
44.
This study examines the effect of different types of feedback on task learning and judgment accuracy across different levels of task predictability. The results of a laboratory study show that outcome feedback, alone, and in combination with task properties feedback, promotes judgment accuracy for both high and medium levels of task predictability. The beneficial impact of outcome feedback resulted from learning effects. Specifically , the outcome feedback improved judgment accuracy because of improved task knowledge and, in contrast to previous psychology research, it did not cause a deterioration in judgment consistency where task predictability was less than perfect. The results suggest that the negative effects of outcome feedback on judgment accuracy found in the psychology literature, where task predictability is less than perfect, may be limited in accounting settings where judges have experience with the task. 相似文献
45.
T. Zane Reeves 《Employee Responsibilities and Rights Journal》1989,2(3):163-171
This paper examines content and procedural due process requirements that must be met before an employee is disciplined by a public sector employer. The paper begins by analzying the circumstances and significance of the United States Supreme Court's historicLoudermill decision in 1985. Three key issues in predetermination hearing; are treated: (1) the procedural requirements to be met in a predetermination hearing; (2) the scope ofLoudermill; (3) the due process requirements of a predetermination hearing. 相似文献
46.
The continuing and deepening economic reforms in China have brought many changes both socially and economically to the society. The primary function of auditing in China has begun to shift away from the traditional tax compliance assessment towards the credibility lending to financial statements. The economic reforms and the development of the Accounting Standards for Business Enterprises have necessitated the parallel development of auditing standards in China. While some significant differences exist, the new Chinese auditing standards are, in a number of important aspects, similar to the professional standards promulgated by the International Federation of Accountants. The development of a comprehensive body of standards, auditor independence, the role of certain auditing techniques, and certified public accountant (CPA) population are the major areas that China needs to improve. Opening up the Chinese accounting industry will trigger significant advances in the implementation of Chinese standards and the development of the Chinese accounting profession. 相似文献
47.
If a decision maker whose behavior conforms to the max-min expected utility model is faced with a scoring rule for a subjective expected utility decision maker, she will always announce a probability belonging to her set of priors; moreover, for any prior in the set, there is a scoring rule inducing the agent to announce that prior. We also show that on the domain of Choquet expected utility preferences with risk neutral lottery evaluation and totally monotone capacities, proper scoring rules do not exist. This implies the non-existence of proper scoring rules for any larger class of preferences (CEU with convex capacities, multiple priors). 相似文献
48.
E. Gaffeo 《Quantitative Finance》2015,15(4):637-652
This paper develops a network model of a stylized banking system in which banks are connected to one another through interbank claims, which allows us to study the diffusion of default avalanches triggered by an exogenous shock under a number of different assumptions on the degree of interconnectedness, level of capitalization, liquidity buffers, the size of the interbank market and fire-sales. We expand upon the existing literature by comparing two alternative resolution mechanisms: (i) liquidations triggered by either illiquidity or insolvency-related distress implying asset sales and compensation of creditors; and (ii) a bail-in mechanism avoiding bank closure by forcing a recapitalization provided by bank creditors. Our model speaks to how contagion dynamics unravel via illiquidity-driven defaults in the first case and higher-order losses in the latter one. Within this framework, we show how the liquidity risk externality can be resolved, and we put forward a macro-criterion to assess the adequacy of the liquidity ratio introduced with Basel III. 相似文献
49.
Matthew C. Altman 《Journal of Business Ethics》2007,74(3):253-266
Kant is gaining popularity in business ethics because the categorical imperative rules out actions such as deceptive advertising
and exploitative working conditions, both of which treat people merely as means to an end. However, those who apply Kant in
this way often hold businesses themselves morally accountable, and this conception of collective responsibility contradicts
the kind of moral agency that underlies Kant’s ethics. A business has neither inclinations nor the capacity to reason, so
it lacks the conditions necessary for constraint by the moral law. Instead, corporate policies ought to be understood as analogous
to legal constraints. They may encourage or discourage certain actions, but they cannot determine a person’s maxim – which
for Kant is the focus of moral judgment. Because there is no collective intention apart from any intentions of the individual
agents who act as members of the corporation, an organization itself has no moral obligations. This poses a dilemma: either
apply the categorical imperative to the actions of particular businesspeople and surrender the notion of collective responsibility,
or apply a different moral theory to the actions of businesses themselves. Given the diffusion of responsibility in a bureaucracy,
the explanatory usefulness of collective responsibility may force business ethicists to abandon Kant’s moral philosophy. 相似文献
50.
This paper investigates how democracy influences corporate dividend policy. With a sample of 228,628 observations from 37 countries, we find that democracy is negatively associated with both the likelihood to pay dividends and the payout ratio. Moreover, we document that this effect is stronger when shareholders (creditors) are weakly (strongly) protected. These findings imply that the effect of democracy on corporate dividend policy is transmitted mainly through democratic procedures. Besides, we find that democracy also negatively affects dividend initiations. 相似文献