浅论财务监督在国家财产安全中的地位与作用

在地勘单位企业化进程中,财务部门对单位经济活动、资金运行具有极其重要的监督职能,把好财务这道闸门,对于防止国有资产流失具有举足轻重的作用。目前地勘单位财务部门财务监督尚存在对预算编制不够重视,费用支出管理制度不够健全,会计信息模糊,财务人员索质不高等问题。应从依法理财,健全内部控制制度,完善内部监督,加强社会监督,加大违法违规的处罚力度,提高会计人员素质等方面入手加强财务监督。     

Auditors' Responsibilities for Events Arising After Balance Date

This paper critically evaluates relevant Australian and international professional documents applicable to the auditor's duties to audit and report on listed companies'annual accounts in the open-ended period subsequent to balance date. This examination suggests certain defects within these documents of potentially serious legal consequence. Particular attention is focused on matters relating to the tenure of the statutory audit appointment, the derivative contractual arrangement and the notion of auditor reliance upon management. The extent to which compliance with professional documents, adopted throughout the profession, is a necessary and sufficient defence in lawsuits grounded in negligence claims is analysed. This analysis is sustained in terms of the legal standard of care that may be judicially applied in the determination of auditor liability in the open-ended post balance date period.     

施工管理总承包模式的探讨

通过对施工管理承包模式的总结,结合中国的国情系统阐述了施工管理总承包模式的基本概念、合同结构和组织结构,总结了施工管理总承包模式的优势,并提出推行项目责任管理模式。     

A stakeholder perspective of employee responsibilities and rights

This article offers a perspective that serves as an alternative to dealing with workplace issues within the framework of managerial capitalism. In accomplishing this, the article questions managerial capitalism by drawing from some of the same arguments used to justify it—such as those based on corporate morality, the law, notions of bureaucracy, and social construction of reality. Introducing and applying a strategy of inquiry known as deconstruction helps fulfill the underlying analysis. The result is an articulation of a stakeholder perspective of employee responsibilities and rights. This is an extended version of an Invited/Guest Paper presented to the Study Group on Employee Rights and Industrial Justice of the International Industrial Relations Research Association, at the 43rd IRRA Annual Meeting, Washington, D.C., December 27, 1990.     

Privacy and Personnel Selection: Reciprocal Rights and Responsibilities

Previous models of invasion of privacy in selection have stressed applicant rights to the exclusion of applicant responsibilities, and have slighted organizational incumbents' needs to acquire accurate knowledge about prospective co-workers. To correct this imbalance, a reciprocal model, enumerating and justifying possible rights and responsibilities of applicants, organizational management, and organizational incumbents, is postulated. This normative model is contrasted with the current mistrust that characterizes many selection interactions. Propositions suggesting ways of gaining the information that organizations require, while still respecting the privacy needs of applicants, are advanced. Tentative suggestions for how human resource professionals could initiate these positive changes are suggested as well.     

建立促进公益广告持续发展的长效机制

我国公益广告的健康发展有赖于促进公益广告持续发展的长效机制的建立。该机制的核心内容是进一步明确公益广告的本质属性,将公益广告从政治和道德说教的束缚中解放出来。在此基础上明确公益广告的四大责任主体,并努力实现公益广告的叙述性表达和栏目化发布。     

论企业预算管理的作用及其强化

预算管理是企业内部控制的手段之一，是经营者履行受托责任的保证，也是建立企业内部激励机制的前提。由于我国预算管理起步较晚，在企业实际应用中还存在着许多问题，为了更好地发挥预算管理的作用，企业应树立以人为本、系统管理等全新的预算管理理念，根据组织结构的不同，合理划分责任中心，建立科学的预算控制体系和完善的预算管理评价体系。     

基于社会责任视角的我国非营利组织网站测评研究

在互联网环境下,非营利组织纷纷建设门户网站加强与社会大众以及各利益相关方的沟通联系。随着非营利组织社会责任考量的日益重要,但目前对非营利组织通过网站履行社会责任的可行性评估一直处于空白状态,基于该视角,对中国17家最具有代表性的中国非营利组织进行了为期24天的网站检测,通过层次分析法对网站数据计算分析并进行网站排名。测评结果显示,目前中国优秀非营利组织在职能责任方面,依然存在网站更新频率低,活动相关性不足等问题,网站建设和运营方面仍有很大完善空间。     

中国企业社会责任博弈分析

本文通过企业、政府、社会利益博弈分析指出,如果没有中央政府的监管,企业与地方政府必然从自身利益最大化出发,做出有损于社会的行为.如果中央政府对企业社会责任治理策略进行选择,其最佳策略是加大对地方政府,而不是对企业的监管.     

论全面深化财税体制改革背景下事权和支出责任分离

原有分税制改革受各种因素制约,制度框架继承了各级政府间原有的支出事项,与事权的关联考虑不多,缺乏明晰的事权和支出责任规范划分的政治机制,同时政府间财政收入的分配格局并未伴随财政职能的下放而发生根本性变革,产生了政府间事权、支出责任、财权、财力不相适应的矛盾,引致事权重叠交叉、事权与支出责任分离、事权与财权不匹配、事权与财力不确定等问题,带来制度激励偏离公共性和治理失效的风险,亟待全面深化财税体制改革,建立事权和支出责任相适应的制度,以更好发挥中央和地方两个积极性,促进政府治理整体效能最大化。