加强和改进高校教代会提案工作研究

高校教代会代表提案是代表行使民主决策、民主管理和民主监督权利的重要渠道,是集思广益,建设高水平大学的重要途径。要增强代表的主人翁意识和调查研究意识,搭建网络管理平台,细化与规范工作流程,不断提高提案工作质量。     

On the demand for independent and active audit committees

We extend the literature on director independence and the role of the board by focusing on the importance of audit committees in the contracting process. We find that the demand for independent and active audit committees is positively related to the demand for accounting certification. In particular, we find that the likelihood of a firm having a completely independent and active audit committee is negatively related to firm growth opportunities and managerial ownership and positively related to firm size and leverage. Our results suggest that audit committees are an important organizational construct related to the demand for accounting certification.     

Audit committee quality indices,reporting quality and firm value

We investigate the relation between audit committee (AC) quality indices, financial reporting, internal control quality and firm value using a US dataset for the period 2002–12. The indices are developed by linking firm value with principal component analysis (PCA) factors based on a broad set of 82 AC variables, some of which influence the quality of the AC, but are not addressed in prior literature. Significant AC factors include ‘overlapping directors’, ‘busyness’ and ‘foreign director’, and we use these factors to develop ‘high’ and ‘low’ AC quality indices. We show that low AC quality firms are more likely to manage earnings, be external auditor dependent with respect to non‐audit tax services, and switch to a lower quality auditor. Low AC quality firms are also more likely to have internal control concerns disclosed by predecessor auditors, including accounting issues, financial restatements, audit opinion concerns and deficiencies that undermine internal control effectiveness. Further, they are more likely to receive an audit report containing additional explanatory notes. Conversely, high AC quality firms are significantly less likely to have these concerns. Our findings highlight the value of using AC quality indices in delivering greater oversight of the financial reporting process.     

改革创新企业党建工作 提高企业党委领导能力

党的十七届四中全会明确提出建设＂马克思主义学习型政党＂的战略任务,新使命、新任务对各级党委领导抓学习、强素质提出了新的与更高的要求。抓好企业发展的各项工作,党委班子的领导水平是关键,因此,各级党委必须着眼新使命、新任务要求,把建设学习型党委作为重大的政治任务和强基固本工程,凝神聚力,紧抓不放,努力提高党委班子领导企业科学发展的能力。     

论检察引导侦查取证机制的构建

作为法律监督机关,检察机关有权对侦查机关的侦查活动进行监督。当前实践中存在检察机关对侦查机关的法律监督缺失问题。因此,有必要就检察引导侦查进行系统的体系性构建,通过概念的辨析、理论基础论证、原则性规制以及案件范围的确定,建立完善的检察引导侦查取证机制。     

企业转型升级影响女职委工作的思考

目前,企业在转型升级过程中采取＂抢抓机遇开拓市场,优化结构加快转型,强化管理增创效益＂等一系列措施,造成不少女职工转岗、待岗、内退,从而引发家庭矛盾。文章从法律角度探究女职工待岗、内退引发家庭矛盾的问题,并提出相应对策,值得转型企业深入思考。     

我国上市公司审计委员会有效性研究——基于上市公司年报补丁的实证分析

当前,国内外监管政策日益重视审计委员会在保障财务报告质量中的作用。事实上,审计委员会是否已提高财务报告的质量,是一个实证检验的问题。本文的研究结果表明,设立审计委员会的上市公司发布年报补丁的概率比较低,与此同时,随着审计委员会独立性的增强、权威性的提高、主任委员独立性的增加,公司发布年报补丁的概率进一步降低。这些研究结果说明,当前我国上市公司已设立的审计委员会能有效地发挥提高财务报告质量的作用。     

新农村建设之“合村并居”改革刍议——基于浙江省“合村并居”改革试点的思考

"合村并居"是推进农村城镇化进程、加快社会主义新农村建设、整合开发与集约利用土地的一项重要举措,在一些经济发达地区已经进行试点。浙江省的"合村并居"试点工作启动于2003年杭州地区各县市部分乡镇及其他地区的个别乡镇。"合村并居"是否真正有益于新农村建设,关键在于"合村并居"后村级领导班子的构建。然而,"合村并居"后村级领导班子构建的不尽理想及由此带来的在村级民主管理、村民民主参与等的不足也是显而易见的,从"合村并居"之于中国农村实际、村民民主意识、村干部素质、村级管理重点等角度剖析个中原因,据此提出相应的完善"合村并居"有效治理模式的对策思考。     

Audit Committees,Boards, and the Quality of Reported Earnings*

I use data on 252 U.S. firms between 1994 and 2000 to study the relationship between audit committees and boards of directors with financial reporting quality. I initially document several changes in committee and board profile during the sample period. Results from logistic regressions suggest that measures of audit committee and board structure are related to earnings quality in a manner that is generally consistent with the predictions of agency theory. This study contributes to extant knowledge by employing different earnings quality measures from prior studies, and by expanding the range of audit committee attributes deemed important in determining audit committee performance.