经济责任审计风险的成因与防范

经济责任审计是一项非常严肃的工作。审计评价是否恰当 ,不仅影响对领导干部的业绩评估 ,而且直接关系到审计机关的信誉和形象。这就要求审计人员客观公正 ,尽量降低审计风险。     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

Child Care “Packaging” Among TANF Recipients: Implications for Social Work

This article reports the results of a study that examined the ways in which current and recent TANF recipients assembled or “packaged” their child care arrangements among formal and informal providers. The findings are drawn from in-person, in-depth interviews with current and former welfare recipients. The study found that most of the respondents used multiple providers within the category of informal child care for reasons including availability, the use of a network of social acquaintances as a problem-solving resource, the need to accommodate irregular work hours, and personal trauma that contributed to a distrust of strangers in formal settings. The findings can affect the efficacy of practice with TANF recipients by contributing to social workers’ understanding of the context of decision-making regarding child care.     

政府投资与扶持:解决农村公共产品短缺的中坚力量——渠县农村公共产品供给的调查报告

农村公共产品对农村经济和社会发展起着基础性作用,它与农村经济社会发展和广大农民的幸福安康息息相关.以政府为主导的农村公共产品供给制度对我国农村经济社会的发展能起到非常重要的作用.作为农村经济发展基础的公共产品供给是实施城乡统筹发展战略,也是实现和谐社会和全面建设小康社会社会的重要途径,政府在农村公共产品的供给方面责无旁贷.面对农村与世界市场经济的接轨和重大的经济结构调整对农村公共产品的巨大需需求和现代农民日益增长的物质文化生活水平的需求,农村公共产品短缺的问题是当地政府应当高度重视的问题.     

鲁迅视野中的屈原

本文结合鲁迅评价屈原的文章和相关言论，指出鲁迅运用阶级的、历史的观点评说屈原，达到了同时代文学史家所难达到的高度。鲁迅评价屈原，不仅看其“全人”，而且看其“全文”，避免了评价的狭隘性、单一性和片面性。