Seven Principles of Public Life: time to rethink

This article considers the possibilities for widespread use of municipal bonds to finance public sector infrastructure, with particular reference to Scotland. Provided the various control measures recommended in this article are in place, there can be few objections either in principle or practice and they would be a highly desirable secure form of debt, so helping ease the current credit crunch.     

浅析克里斯托弗·诺兰的影像世界

在创作高度类型化、商业化的好莱坞电影导演中,克里斯托弗·诺兰独树一帜,他的电影以叙事手法独特、结构多维精妙、画面简单流畅著称。这位好莱坞导演界的奇才,在商业与艺术之间找到完美平衡,不仅赢得高额的票房,而且促使观众不断地去回想剧情、感悟角色、理解故事。     

税务信息化发展的问题及对策探讨——基于“诺兰”阶段模型的分析

信息化是推动社会经济发展的重要力量,也是历史发展的一种必然趋势。税务信息化是税务部门顺应信息化时代的要求,主动迎接信息时代挑战而采取的积极措施。文章以”诺兰”阶段模型理论为基础,将我国税务信息化的发展历程分为起步、初步应用、快速发展和数据集中四个阶段。在此基础上,着重从思想意识、规划部署、征管改革和设备功能发挥四个方面分析了我国税务信息化建设中存在的诸多问题,并提出了推动和规范我国税务信息化建设的对策措施。     

Public Audit: A Comment and a Clarification of CIPFA's Views

This article aims to clarify CIPFA's views on the arrangements for 'public audit', as reflected in its submissions to the Nolan Committee and the subsequent Cabinet Office/Treasury Review of external audit in the public services. In particular, it attempts to correct perceived misapprehensions about CIPFA's attitude to the role of the private audit firms in public sector audit.