关于“标准科学”的再思考

标准化是一门学科还是科学的讨论,始于上世纪七十年代初期。由于至今尚无公论,于是跨世纪的讨论仍在持续。文章从中国科技史人手对标准化的发展历程进行追溯,并重新提出对标准科学研究的思考。以期通过对标准科学研究问题的重新提出,摆脱曾经因名称而困扰我们研究的误区,即“持方枘而内圆凿,其能人乎？”同时,在新的更高起点上,去寻找新的立足点。     

法律和标准实施监督检查的比较分析和研究——法律与标准生命周期过程比较分析研究之三

法律和标准都有其生命周期,文章就法律与标准的生命周期的第三阶段,即法律和标准实施监督检查的方式、内容和特点进行比较分析和研究。同时阐述了技术法规是法律与标准实施监督检查实现联结协调的一个重要环节,最后提出应该进一步加强我国标准实施监督检查制度,并充分发挥技术法规对标准实施的促进作用。     

构建我国内部审计质量体系的几点思考

国内的一些重大集体舞弊案引发了众多学者对我国内部审计质量的关注。本文从分析我国内部审计质量的现状入手,试图寻找相应的对策,构建我国内部审计质量体系,以提高我国内部审计质量。     

内部审计定位及内部控制之研究

内部审计是单位内部的一种独立客观的监督和评价活动,是我国社会主义审计监督体系的重要组成部分。但是,在实际工作中,对内部审计的定位和内容有着不同的理解。本文针对内部审计如何定位,内部审计包括的内容提出一些看法,并结合会计电算化制度下的内部审计控制提出若干建议。     

基于企业改制问题的内部审计研究

我国企业改制过程中暴露出的问题引起了各方的关注,人们在把规范企业改制的目光投向外部监督的同时,更要从改制企业的内部找原因而内部审计作为现代企业内部控制的重要组成部分,显得尤为重要。随着越来越多的规范内部审计的法规的颁布,企业内部治理环境的改善,内部审计的地位及其重要性也得到了提升,内部审计应据此发挥其职能作用,维护企业改制的公允性。     

审计准则国际化的经济学分析

审计准则是一种制度，审计准则国际化是制度变迁的过程。本文试采用经济学中的制度变迁理论来分析审计准则国际化，具体涉及变迁主体、外部利润的来源、变迁发生的前提条件、变迁的类型。最后结合我国情况提出我们应该积极应对审计准则国际化。     

标准加入法测定酱腌菜中铅的探讨

采用标准加入法消除酱腌菜中食盐的干扰,建立标准加入法测定酱腌菜中痕量铅的方法,该方法2、4μg/ml添加水平回收率为96.5%～99.0%,方法简单,准确度、精密度高,快速方便,符合标准分析要求。     

最佳秩序——标准化有效性的唯一准绳

标准化属基础工作,水平提升缓慢。能力和需求间的差距会导致‘将研制标准混同标准文本撰写”等错误理念,弱化了其对经济社会的支撑作用：为此,有必要重新研读标准化,结合具体案例剖析常见认识误区,以促进标准化上作健康有序发展。     

The Relationship Among Ethical Climate,Job Satisfaction,Organizational Commitment,and External Auditor＇s Turnover Intention

This study attempts to examine the relationship among ethical climate, job satisfaction, organizational commitment, and turnover intention in the context of the Malaysian external auditor＇s work environment. The questionnaire is sent to a sample of external auditors from Malaysian Big Four （Klynveld Peat Marwick Goerdeler （KPMG）, Ernst and Young, Deloitte KassimChan, and PricewaterhouseCoopers （PwC）） main offices. There are 167 useable responses. The regression results have provided evidence that ethical climate is directly, significantly, and positively associated with job satisfaction. In contrast, ethical climate appeared not to be directly related with external auditor＇s turnover intention. Both job satisfaction and organizational commitment were identified as significant predictors in explaining turnover intention, since they had a significant and negative effect on external auditor＇s turnover intention. This study also implied that job satisfaction had a significant effect on organizational commitment. Furthermore, the findings revealed that organizational commitment partially mediated the relationship between job satisfaction and turnover intention. The results extend the literature on external auditor＇s turnover intention and provide insights for human resource management in accurately assessing employee＇s turnover intention in order to improve retention and reduce actual turnover particularly in audit firms.     

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.