浅谈土建工程结算审核质量控制

工程结算审核作为建设项目全过程的造价控制的最后阶段,审计人员应根据相关的审核依据,一丝不苟地把好审计关,提高审核质量,有效控制工程造价.本文从审核准备和审核重点两方面对土建工程结算审核质量控制进行了详细的阐述.     

干部人事档案任前审核中的问题与措施分析

新时期,干部人事档案对于干部任免有着积极意义,做好档案的任前审核工作,能够确保档案的合理性,也可以有效防范干部带病提拔的情况。本文结合当前干部人事档案任前审核中存在的问题,就问题的解决措施进行了分析和研究,希望能够帮助解决干部人事档案失真问题。     

财会信息资源元数据标准应用前景的展望

财会信息资源元数据标准的建立,是当前我国企业信息化发展的必然选择.由于信息化进程中所产生的大量的财务和会计的信息资源.需要得到充分利用和长期保存,所以元数据标准的制定是一项刻不容缓的任务.本文主要讨论了财会信息资源元数据标准的应用前景.并对财会信息资源元数据标准在企业、政府部门数据仓库和数据中心建设中的具体应用进行研究.对财会信息资源元数据标准的应用方向提出一些看法.     

论财会信息资源元数据标准的著录对象和著录规则

本文主要讨论了财会信息资源元数据标准的著录对象和著录规则,为财会信息资源的元数据应用,提出了有关著录对象和著录规则的解决方向.财会信息资源元数据标准的著录对象,可以分为两个层次,即由核心元数据标准规范的财会信息资源对象和由具体的元数据规范所规范的财会信息资源对象.财会信息资源著录规则是元 数据标准应用于具体财会信息资源著录时的细节描述,是著录信息资源时应该遵守的具体操作规则和操作方法.一个元数据标准应该充分考虑信息使用者和信息管理者两方面的需求.     

PDCA过程方法在质量体系现场审核中的应用

本文论述了PDCA的过程方法在GJB9001B现场质量审核中的应用,用此方法可以更好的增加审核的有效性。     

科创板注册制下的审核问询与IPO信息披露——基于LDA主题模型的文本分析

“以信息披露为核心”是IPO注册制的本质要求.在科创板试点注册制背景下,发行上市审核问询能否完善IPO信息披露内容、提升IPO信息披露质量,是市场能否在资源配置中发挥决定性作用的关键.以2019年7月～2021年9月科创板341家IPO公司为样本,本文研究了注册制审核问询对IPO信息披露的作用.研究结果表明：1)在上市审核阶段,信息披露程度较低、技术信息披露不够充分的招股书,会收到更多的审核问询函.2)注册制审核问询能提升招股书信息披露的程度,问询前后两版招股说明书在文本长度、文本句长、文本可理解性、和文本定量信息上显著增加,总体来说审核问询函对特定主题关注会导致招股书在对应主题信息披露的增加.3)进一步分析表明,审核问询函能降低机构投资者报价分歧度.文章研究结论有助于理解注册制改革背景下交易所审核问询发挥的监管作用,同时也丰富了IPO信息披露影响因素相关研究.     

干部人事档案专项审核中的风险点及其处理策略

随着人事改革的不断深化,干部人事档案的专项审核工作越来越受到重视,在对档案进行审核的过程中,难免会出现一些触及人事工作的风险问题,传统的审核模式往往难以解决这些问题,如何控制档案审核过程中出现的风险点,成为人力资源管理工作中的重点之一。本文针对干部人事档案专项审核中的风险点进行了系列分析,并提出了有效的优化策略,且进一步阐述了审核工作存在的意义,本文的一切观点旨在对从事相关行业及研究的工作人员、学者等提供借鉴,最终目的是提高干部人事档案管理的质量。     

论财会信息资源元数据标准建设的必要性

本文主要讨论了财会信息资源在信息技术和网络环境下建立元数据标准的必要性.由于企业信息化程度的提高,各类组织和机构已经保存了大量的财务和会计领域的信息资源.要对这些数量巨大的、非标准化的财会信息资源进行研究和挖掘,长期保存并充分利用这些财会信息资源.目前的技术关键是要构建完善的财会信息资源数据仓库,以便利用各种信息处理工具和OLAP工具对这些资源进行数据挖掘和分析研究.而数据仓库的建立,需要有一个规范的元数据标准,需要构建在财会信息领域的元数据规范.为了便于财会资源的检索和管理.开发和应用财会信息资源领域的元数据标准,是非常必要的.     

公司债券发行上市审核与发行定价——基于证券交易所审核反馈意见函的文本分析

近年来,中国债券市场发展迅速,为服务实体经济发展和国家重点项目建设提供了坚实保障。然而,随着“刚性兑付”被打破,债券市场违约率不断攀升。在此背景下,完善发行人信息披露、创新监管模式、防范化解债券信用风险成为必然要求。本文基于证券交易所对公司债券发行上市审核过程中形成的反馈意见函,以2015年5月～2022年10月期间的公司债券发行数据为样本进行实证检验。研究发现交易所审核问询会显著增加债券发行价差,而发行人高质量的回函可以有效缓解这一影响。机制检验发现,交易所审核问询通过释放发行人信息披露质量较差、违约预期较高的信号,提高了债券发行价差。基于审核反馈意见函细分特征,本文发现当交易所要求发行人补充重大事项提示、要求中介机构发表专业核查意见,以及对现金流、偿债能力、应收账款、风险信息、客户与供应商和行业竞争主题的关注程度越高时,债券发行价差上升程度越大。此外,交易所审核问询还会增加债券发行失败的概率,也降低了债券超额募集现象发生的可能性。本文从交易所反馈意见函文本信息的视角,拓展了债券发行定价影响因素的研究,对推动债券市场更好地服务实体经济、有效防范化解金融风险具有一定的参考价值。     

做好干部人事档案专项审核工作的途径探析

干部人事档案记录了干部信息、情况等,为选用、考察干部提供依据,要真实性和准确性兼备。开展干部人事档案专项审核工作,确保干部入党、学历、工作及相关身份信息准确,有助于加强干部队伍建设。文章在界定干部人事档案专项审核工作内容的基础上,明确专项审核工作中存在的问题,提出具体审核意见,提升干部人事档案专项审核工作质量及效率。     

审计合谋的一个博弈均衡分析框架

当前审计环境中,审计合谋现象普遍存在,双重审计制度可以看作是阻止审计合谋的一种制度设计.在分析审计合谋成因的基础上,建立了一个包括引入第二个审计师的概率因子、融合外部监督惩罚与激励机制的博弈模型,对阻止审计合谋的条件进行了均衡分析.研究结果显示,当外部监督惩罚力度强化后与适当的激励机制存在时,双重审计制度有利于降低对审计师的监督成本,从而为其实施提供了理论依据;从多期博弈角度看,这一制度还有利于削弱审计师的"合谋偏好",最终使双重审计回归到单一审计路线上来,节约对审计师的社会监督成本.     

我国上市公司独立审计质量的博弈模型刻画及其分析

本文分析了我国上市公司独立审计中会计师事务所、公司管理当局、独立董事、监管部门在审计行为中的博弈关系,应用博弈经济理论研究了在信息不对称条件下四方互动博弈策略的选择,并针对多方博弈的影响因素提出了提高独立审计质量的策略,以期对改进我国上市公司独立审计质量有所裨益.     

公司治理、控制权性质与审计定价

借鉴Simunic的审计定价模型,构建关于审计定价影响因素的多元线性回归方程,并以沪深两市上市公司2007年数据为研究对象,对股权结构、公司治理与审计定价之间的关系进行实证检验.研究结果表明,总体而言,公司治理因素对中国上市公司审计定价的解释力有限,说明中国会计师事务所在决定审计收费时对被审计单位的公司治理因素考虑较少.具体而言,终极控制人为政府的上市公司审计费用较低,股权集中度、管理层持股比例与审计定价之间大体上呈U型关系,即股权适度集中和管理层适度持股最有利于降低审计定价,进一步的研究发现,管理层持股比例与审计定价的U型关系仅存在于非国有控股公司样本中.研究还发现,中国会计师事务所在确定审计费用时会结合公司控制权的性质考虑风险因素时审计定价的影响.     

Belief in Public Efficacy, Trust, and Attitudes Toward Modern Genetic Science

Government and policymakers want to engage the public in a dialogue about the conduct and consequences of science and increasingly seek to actively involve citizens in decision-making processes. Implicit in this thinking is that greater transparency and public inclusion will help dispel fears associated with new scientific advancements, foster greater public trust in those accountable, and ultimately increase the acceptability of new technologies. Less understood, however, are public perceptions about such high-level involvement in science and how these map onto public trust and attitudes within a diverse population. This article uses the concept of public efficacy -- the extent to which people believe that the public might be able to affect the course of decision making -- to explore differences in trust, attentiveness, and attitudes toward modern genetic science. Using nationally representative data from the 2003 British Social Attitudes Survey, we begin by examining the characteristics of those who have a positive belief about public involvement in this area of scientific inquiry. We then focus on how this belief maps on to indicators of public trust in key stakeholder groups, including the government and genetic scientists. Finally, we consider the relationship between public efficacy and trust and attitudes toward different applications of genetic technology. Our findings run contrary to assumptions that public involvement in science will foster greater trust and lead to a climate of greater acceptance for genetic technology. A belief in public efficacy does not uniformly equate with more trusting attitudes toward stakeholders but is associated with less trust in government rules. Whereas trust is positively correlated with more permissive attitudes about technologies such as cloning and gene therapy, people who believe in high-level public involvement are less likely to think that these technologies should be allowed than those who do not.     

What is Driving Corporate Environmentalism: Opportunity or Threat?

Environmental management systems (EMSs) can differ considerably in the mix of practices and the number of practices adopted by firms. This paper explores the various incentives motivating adoption of different types of practices by a sample of Standard & Poor's 500 firms and provides an explanation for why firms adopt practices selectively. Observable firm characteristics, proxies for the incentives faced by firms, are used to determine the types of firms more likely to adopt certain types of practices. We find that practices, such as having an internal environmental policy, corporate environmental standards and environmental auditing are motivated more strongly by regulatory pressures, while practices such as total quality environmental management and environmental reporting are motivated more strongly by the potential for gaining competitive advantage and improving relations with stakeholders.     

The Benefits and Costs of Using Metadata to Improve Enterprise Document Search

The literature shows that there are many problems with enterprise document search. Studies reveal that typical knowledge workers spend between 10% and 20% of their time searching for documents they never find. While many argue that metadata can improve enterprise document search, in reality few organizations use metadata. This represents a missed opportunity. This article describes the results of two experiments that use simulation to evaluate the actual impact of metadata on the costs and benefits of enterprise search. The first study provides quantitative evidence of the increase in recall and precision that stems from the use of metadata‐enhanced document searches. The second study demonstrates that simple metadata structures can be nearly as effective as complex ones, implying that the cost of creating and maintaining metadata is likely to be lower than generally thought. This is the first study to provide explicit quantitative evidence of the gains that can be achieved from the use of metadata, and one of only a handful of studies that examines the cost of creating and maintaining metadata.     

How does globalization affect corporate governance and accountability? A perspective from MNEs

This paper addresses how the global activities undertaken by multinational enterprises (MNEs) in international settings impact corporate governance mechanisms and accountability systems. International corporate governance and accountability research, whether from a political science, economics, finance, or accounting perspective, has thus far predominantly focused on the comparison of corporate governance schemes in different countries and on the investigation of institutional parameters that determine these schemes. Straying from this line of inquiry, this article discusses how globalization at the firm level affects governance and accountability systems at parent- and subsidiary-levels. It emphasizes how an MNE's globalization attributes such as globalization scale, foreign adaptation, global competition, and international experience influence the design of governance mechanisms such as board size, board composition, executive compensation, market discipline, interlocking directorate, ownership concentration, duality and inbreeding, as well as the design of accountability systems such as accounting information, auditing standards, and financial and non-financial disclosures. This article bases its conjectures on information processing and agency theories.     

基于中心化的微博热点发现方法

以解决微博平台海量信息碎片为切入点,结合微博信息文本短小、来源广泛、传播方式多样等特点,设计基于中心化的微博热点的发现机制。通过微博平台开放API记录的结构化元数据信息,设计微博的元数据模型,将微博热点发现看作是原始语料到热点语料簇的生产加工增值过程,设计以数据预处理技术为核心的语料初加工方法,以及基于短文本聚类、基于传播路径与用户行为的中心化深加工方法,构建完整的生产加工过程模型,并通过实例验证理论研究成果。     

Setting Tolerable Misstatements When Auditing Aggregated Accounts*

Generally accepted auditing standards require auditors to plan audits of clients' account balances. If accounts are to be sampled, then part of this planning must include setting the tolerable misstatement for each account or class of transactions to be sampled. Although classical sampling approaches provide certain advantages, they have not been widely used because they are viewed as complex and difficult to implement. We present a remedy to these difficulties in an efficient, easily implemented optimal solution method for the problem of setting tolerable misstatements given constraints on tolerable misstatements for individual account balances as well as the overall audit. Further, our method suggests when the materialities of certain accounts or the materiality of the overall audit are irrelevant to the problem. Several example auditing problems demonstrate both our solution approach and the settings in which our approach provides a more effective or more efficient sampling plan than that provided by monetary unit sampling.     

技术驱动的管理科学与工程研究

科技创新引领技术变革，加速变革的科技正在重塑世界政治、经济和社会发展的新格局、新形势。一系列新场景、新环境下的管理决策问题，如新一代移动通讯、人工智能、物联网、轨道交通与建筑工程、医疗工程、能源环境工程等，开启了管理科学与工程学科研究的新局面，并提出了全新的要求和挑战。本文通过系统梳理和总结相关文献和课题项目，阐述管理科学与工程领域的关键技术发展态势，并结合领域权威专家的问卷和访谈结果，立足新技术融合和新产业应用两个方面概括了技术驱动下管理科学与工程的主要研究方向。