转移支付优化审计策略研究——以事权和支出责任相适应改革为背景

中央与地方财权与事权的不对称使转移支付制度成为实现地方政府财力与事权匹配的基本手段,以弥补政府间纵向财政失衡和横向财政失衡。但目前我国财政转移支付因体制的诱致性变迁、设计理念缺陷、事权与支出责任分离等原因,存在效能不彰、运行效率漏损、结构不合理、规范性水平低、程序规制失范等问题。在全面深化财税体制改革下,国家审计机关可以发挥＆quot;免疫系统＆quot;功能和国家治理作用,对转移支付从审计内容、审计导向、资金流向等方面提升审计层次,把问效、问绩、问责贯穿转移支付审计过程始终,关注转移支付资金的安全性、效率性、经济性,实现政府支出责任随事权转移、各级政府财力与事权相匹配,优化转移支付,完善政府治理。     

我国省直管县财政改革的体制性障碍及破解

我国正在进行的省直管县财政改革,未实质触及政府间税权尤其是事权和支出责任划分这一政府间财政关系的核心问题,存在行政和财政体制改革不同步的体制性障碍。推进我国省直管县财政改革,应审视、锚定省直管县财政改革的目标取向,通过政府间关系制度重构和创新,破解我国省直管县财政改革的体制性障碍,建立政府间财力与事权匹配体制。     

上市公司社会责任财务绩效评价体系构建

目前我国理论界对上市公司社会责任评价体系的研究尚处于起步阶段,评价体系方面还没有达成共识。本文基于财务角度构建了上市公司社会责任评价指标体系,以求更好地引导和规范上市公司社会责任的履行,推进我国企业社会责任评价指标体系的完善进程。     

党刊如何"三贴近"

“三贴近”是新时期党刊作为改进和加强自身工作的一条重要原则。是党刊自身发展的需要，更是党的事业的需要。党刊的政治性和“三贴近”是统一的。编辑记者高度的责任心是党刊“三贴近”的前提；深入实际，调查研究，是“三贴近”的唯一途径。     

浅议产品质量申诉的管辖界定问题

本文从对申诉概念的解析着手,对产品质量申诉的具体类型进行了详细区分,通过解析产品质量责任的内涵和外延,解答了产品质量申诉处理中的困惑。     

我国地方政府债务治理:近期目标与长效机制

我国地方政府债务问题凸显,地方融资平台公司及其债务只是其现阶段的形式体现,深层次的原因应从地方财政资金的供给和需求两个方面探寻。针对我国地方政府债务现状,先"治"后"理"是基本逻辑主线,近期目标是清理地方融资平台及其债务,但从长计议则应构建加强地方政府财力建设、规范地方债务管理的长效机制。     

An Investigation of Audit Committees' Oversight Responsibilities

Audit committee performance has come under close scrutiny in recent years from a variety of policy-makers, interest groups and researchers. In particular, the adequacy of audit committee oversight has been challenged. At the same time, audit committees are under pressure to increase the scope of their oversight work. This study examines audit committee oversight from the internal perspective of active U.S. audit committee members. A two-part survey used Wolnizer's (1995) list of seventeen prescribed audit committee objectives related to accounting and reporting, auditors and auditing, and corporate governance in general as a basis to assess audit committee members' abilities to recognize their assigned objectives and explore their perceptions of the key tasks and issues currently addressed by audit committees. The results indicate that audit committee members appreciate the importance of all audit committee members having sufficient expertise in oversight areas related to accounting, auditing and the law. However, some respondents agreed they lacked sufficient expertise in many or all of these areas. In addition, the findings indicate that audit committee members tend not to recognize their assigned responsibilities, but agree with the proposed expansion of committee responsibilities. Using a multimethod approach, internal control evaluation was consistently listed and ranked as the most important oversight responsibility. These findings provide insight into the priority perceived by audit committee members as to their oversight responsibilities, and the adequacy of U.S. reporting disclosures as signals of audit committee work.     

A conceptual framework for utilising VGI in land administration

Land administration systems assist citizens in identifying their rights, restrictions and responsibilities (RRRs) associated with land and property. However, delineating the spatial extent of all RRRs regulated in legislation remains a challenge. Approaches that have been used so far are mainly based on accurate surveying processes, which are untimely and too expensive. Previous studies proposed Volunteered Geographical Information (VGI) as a practical and low-cost method for fast acquisition of spatial data from volunteered contributions, mostly for countries where a limited number of land rights records exist. However, VGI could be beneficial for advanced and developing land administration systems in terms of collecting a range of RRRs which are not spatially well recorded and represented. A multidisciplinary review of the literature on VGI and land administration reveals the lack of a comprehensive conceptual framework for utilising VGI in land administration for the purpose of collecting a range of RRRs related to land and property. This paper investigates the main aspects of utilising VGI in land administration based on qualitative content analysis of available resources. The outcome of this research suggests that using VGI in land administration requires a comprehensive understanding of the complexities and interconnections of legal, institutional, technical and social aspects within each jurisdiction. These findings are merged to formulate a generic and innovative conceptual framework which serves as a basis for the process of collecting land and property RRRs from volunteer contributions.     

国际货币发行权责与全球经济“双失衡”的历史与逻辑

当前的全球经济失衡起源于货币虚拟化而引起的国际货币与非国际货币的区分。这为国际货币发行国大行国际货币发行的权利、而很少承担其应有的责任提供了条件,是造成全球经济失衡的重要原因之一,其实质是虚拟经济与实体经济的失衡。长时间的失衡将加剧国际货币体系的动荡和全球金融市场的动荡,严重威胁着世界经济的稳定和发展。因此,必须从国际货币体系本身,以及虚拟经济与实体经济关系的角度加以纠正。     

Is there a future for hotel financial controllers?

Evidence suggests that organisations can benefit from outsourcing part or all of their accounting function but for hotels, however, this may not be appropriate, given the complexity and variety of the operating and non-operating departments. A recent research project concludes that outsourcing is unpopular, due to issues of management control, but that centralisation of accounting functions may be appropriate providing that control remains within the unit. Two types of financial management are emerging—very standardised systems in highly branded hotels, and fully self-accounting systems for independent hotels. Hence, the type of hotel financial controller may, or may not, be highly skilled and qualified, with implications for their future education and development.