内部审计独立性国际比较研究

独立性是审计的灵魂和本质,是保证内部审计人员客观公正地从事审计活动的先决条件。但由于各国政治、经济、法律、文化等方面的差异,其对内部审计独立性的理解和要求不尽相同。本文结合中外内部审计准则中的有关规定,对内部审计独立性进行了比较分析。     

Book Reviews

The evaluative function of local public actors has been exacerbated in recent years with the individualisation of social policies. One of their tasks is to select the appropriate informational basis in order to assess welfare claimants. Amartya Sen's capability approach offers a theoretical and normative framework to analyse this evaluative function. In particular, it insists on the importance of “objectivating” people's preferences with reference to their capabilities. The weight that is to be attached to individual preferences in the course of public action can be a matter of controversy. Claimants “capability for voice”, we argue, should be developed. This capability refers to their effective possibility to express their concerns with regard to the choice of the informational basis. It is argued that local institutions prohibiting capability for voice will produce adaptive preferences, whereas procedural institutions promoting reflexive public evaluation and capability for voice will result in a fairer wording of individual preferences. At a situated level, the way to connect subjective and objective information when assessing people very much depends on the position of the evaluator. Several illustrations show that the fairness of evaluation, and its impact on the people's capability set, depend on this positional perspective.     

关于证据属性的若干思考——以证据的关联性为中心

关于证据的基本属性。我国理论界和实务界颇有争议。有观点认为．证据的基本属性有三。即客观性，合法性和关联性；有观点认为，证据的基本属性有二．即客观性和关联性。证据的客观性体现了证据的哲学存在性。为人们认识和把握证据的关联性提供了认识论；证据的合法性为人们收集、固定和保全证据提出了程序上的要求。在特殊情形下，某些不具备合法性或不具备客观性的材料仍可作为证据使用。证据的关联性才是证据的唯一基本属性。     

试论《儒林外史》的讽刺艺术

《儒林外史》是我国古代讽刺小说的奇文,其深刻的思想内容和高超的艺术技巧,为我国讽刺文学树立了典范.它的高超的讽刺艺术主要表现在以下几个特点:题材的真实性,描写的客观性;合理夸张性.同时采用了白描手法,给读者以想像和发挥的空间.     

基于OPS的循环经济拓展模型及其应用——以上海为例

发展循环经济已经上升为国家发展战略,要求我们对循环经济的理论和实践进行深化研究。本文章分析了循环经济基础模型及其在实践中存在的问题,从对象一过程一主体（简写为OPS）三维的整合思考,提出了基于OPS的循环经济拓展模型,并以上海为例阐述了该模型的应用思路。     

Can feminist thought make economics more objective?

Feminist research is often perceived to be less objective than conventional research on the grounds that the latter is value-neutral and the former is not. This essay shows that a major problem with the familiar standards for maximizing objectivity that permit such a conclusion is that they are too weak. They have no resources for detecting widespread cultural assumptions, values and interests, such as the androcentric ones to which feminist work draws attention. Good method works by identifying cultural values that differ between researchers or research communities. However, since androcentric values are often culture-wide, something more rigorous than only conventional good methods evidently are needed for researchers to be able to identify them.Thus feminist research does not introduce political assumptions, values and interests into research fields that are otherwise value-neutral; it identifies the ones that are already there. Rejecting the debilitating relativist stance usually seen as the only alternative to conventional standards for maximizing objectivity, feminist thought increases the objectivity of research. This essay reviews recent arguments in both conventional and feminist philosophy and history that support this analysis, and shows how it leads to the construction of stronger standards of objectivity than the conventional only “weak objectivity” that is dependent upon the neutrality ideal. Paradoxical though it may appear, “strong objectivity” requires the kind of conscientious socially situated production of knowledge characteristic of feminist work in economics.     

A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines

This study examines empirically whether financial analysts (users), as well as managers (preparers) and external auditors ascribe different interpretations to the SFAS 5 disclosure criteria. We find: (1) financial analysts are, on average, more conservative than managers and auditors in their numerical interpretations of both the 'remote' and 'probable' verbal phrases; (2) managers and auditors share very similar numerical interpretations of these verbal phrases; (3) audit partners' numerical interpretations of the 'remote' region are between those of managers and users, whereas audit managers align their numerical interpretations with those of managers. One danger is that preparers of financial statements may omit loss contingency information that users consider valuable.     

社会审计在会计报表审计方面的独立性分析

审计独立性是有别于其它经济监督的最本质特征。审计要保持其独立性既要有相应的法律制度安排,改善审计环境,又要有加强相关人员的思想道德培训,以此形成全社会讲诚信、讲道德的法律环境,从而使审计人员以社会公众利益为己任,真正做到客观公正,保持审计的独立性,履行好签证的职责。     

How and why auditors’ social exchange relationships influence their attitudes and behaviors: Implications for audit quality

External auditors regularly interact with various parties at work, such as their accounting firms, engagement team members, and clients. These interactions can help shape the nature of auditors’ social exchange relationships with these entities, which in turn may influence their behavior toward these targets. This installment of Accounting Matters draws from recently published research by Herda and colleagues to (1) explain how constructive auditor-target connections can develop and lead to beneficial outcomes like reduced auditor burnout and turnover intentions, as well as more citizenship behavior, and (2) discuss how these upshots might ultimately affect audit quality. This topic is important because audit quality translates into improved financial reporting, which helps stakeholders who rely on audited financial statements to make informed business decisions. Specifically, we underscore the key role auditors’ perceptions of fair treatment from a relationship partner play in fostering a strong psychological bond with the target via perceived support. We further consider how auditors’ consequent commitment to the target can result in favorable organizational outcomes, including enhanced audit and financial reporting quality. We also discuss practical implications for accounting firms.     

劳动过程理论视角下的劳资关系研究述评

劳动过程理论视角下的劳资关系研究是当代劳资关系研究的三大流派之一,从马克思《资本论》第1卷问世以来,劳动过程理论及其内嵌的劳资关系研究已有众多学者的作品问世,它们从不同层面丰富和发展了劳动过程理论,而嵌入其中的劳资关系研究也随之呈现出多样化和多元化景观。理论的演进伴随实践的发展,其解释力也逐渐增强,劳动过程理论视角下的劳资关系研究为解释当代的弹性劳资关系网络的形成奠定了基础。