新金融工具准则对企业应计盈余管理的影响研究——基于金融资产分类视角

原有金融工具准则的顺周期性和滞后性等问题逐渐暴露，为促进金融体系健康发展，财政部于2017年修订了金融工具会计准则。基于2015—2020年我国纯A股上市公司数据，实证检验了新金融工具准则对企业应计盈余管理的影响。研究结果表明，新金融工具准则的实施降低了企业应计盈余管理程度，且对企业正向盈余管理的抑制作用更明显。进一步研究发现，新金融工具准则在非国有企业、低股权集中度企业以及由非大型会计师事务所审计的企业中发挥的边际效应更强。外部环境检验结果显示，新金融工具准则在高法治水平和高市场化程度地区实施的效果更佳，对企业盈余管理的约束更明显。因此，为进一步促进资本市场的健康发展，政府应根据经济环境的变化，不断完善相关会计准则；企业应进一步加强内部治理，提高会计准则执行效果。     

Towards a conceptualisation of woman centred care — A global review of professional standards

BackgroundWoman centred care is purported to underpin Midwifery philosophy. However, the evidence and focus of this concept within midwifery professional standards has yet to be verified. Further to this, woman centred care is, at this time, mostly depicted as a way of assisting, supporting and interacting with a woman and her family. It is however, without a substantive universally accepted definition.ObjectiveThis study aimed to review midwifery standards documents. An organised and targeted methodology was conducted to identify the approaches to woman centred care that currently underpin midwifery governance.MethodsA comprehensive and specific search for ‘woman centred care’ was conducted across a global collection of midwifery standards. A professional document was included if it represented either or all of the underpinnings of midwifery education, contained statements related to standards of practice, overall governance or any equivalence. Individual documents were initially searched for the words ‘woman centred care’, followed by ‘women centred care’, ‘patient/person centred care’ and ‘client centred care’.FindingsAn extensive review of 142 documents was undertaken. These included: thirty independent nations, thirty represented by the European Midwives Association and a further twenty-one identified through the International Confederation of Midwives (ICM). The World Health Organisation (WHO), yielded midwifery information from a further sixty-one nations. The phrase ‘woman centred care’ was located within 3.5% of the documents reviewed. Overall, five examples were found that directly referred to the actual phrase ‘woman centred care’ and one to the use of ‘person centred care’. Therefore, it was established, that at the time of this review, there was limited formal depiction of the concept of woman centred care.     

行政规范性文件审查制度的规范建构——以劣迹艺人“封杀令”为例

修改后的《行政诉讼法》明确将行政规范性文件纳入司法审查范围，确立了以司法权制衡行政权的基本框架，但实践中审查标准的模糊甚至冲突使得许多规范性文件并未能进入合法性审查程序，即使进入也并未认定为违法。这与规范性文件备案审查制度设计的初衷相悖，为此在加强司法监督的同时，需重新定义提起司法审查的适格主体、放宽审查范围；同时进一步矫正与完善行政自我审查，从制定伊始即寻求内部审查与外部监督。该文结合我国现有制度经验，以期有效提升规范性文件审查力度，为社会事务的管理提供正当的法律约束力。     

构建我国碳信息披露体系的战略思考

落实党的二十大提出的“积极稳妥推进碳达峰碳中和”,需要做好战略谋划和制度建设。我国现有碳信息披露制度安排，仅强制要求重点排污单位等企业披露碳排放数据，不能满足需要。面对全球碳信息强制披露和强制鉴证趋势，考虑到碳信息披露体系在推进碳达峰碳中和工作中的基础作用，借鉴国际经验建立我国碳信息强制披露与强制鉴证制度势在必行。构建我国碳信息披露体系，除可以借鉴《国际财务报告可持续披露准则第2号——气候相关披露(征求意见稿)》、欧盟《ESRS E1:气候变化》草案及美国气候信息披露规则提案外，还应遵循系统统筹原则与气候变化优先原则，并考虑我国能源资源禀赋特征，制定涵盖碳信息的气候变化信息披露准则。为确保碳信息披露质量，在生成环节，应完善碳排放核算标准，使核算标准更加规范，核算方法更加科学，核算数据更加全面、科学和可靠；在监督环节，应建立科学的碳排放监督体系，强化对企业碳信息披露的内部监督、第三方核查与鉴证及外部监管。     

英国学前儿童社会情感发展标准的演进、特征及启示

学前儿童社会情感能力发展作为学前教育结果性质量的重要指标,在儿早期与未来的全面可持续发展中发挥十分重要的作用英国历经多年制定并逐步完善学前儿童社会情发展标准文重点对 2008 2012和 2021三版《期基础阶法定架》学前儿个体会感发展(PSED领域进发现英国 PSED了发及和深化拓展三个阶段重视儿童社会性发展、自我调节、自我是最新修订的 PSED 准的三个要征。建议我国进步完善学前儿童社会情感能力发展评估体系,通过《幼儿园保育教育质量评估指南》科学实施,有效支持学前儿童社会情感能力可持续发展。     

A global review of the inferred meaning of woman centred care within midwifery professional standards

BackgroundAs an integral and guiding approach, woman centred care is well-grounded as the cornerstone of midwifery training and practice. A previous global review established that the concept, even though acknowledged as pivotal, has limited attention within the professional standards documents that underpin the discipline [1]. Whilst not detracting from the overall importance of woman centred care, it is further suggested that a broader meaning is generally being implied.ObjectiveWhether other related inferences and meanings of the actual term ‘woman centred care’ are also being utilised, has not yet been established. Therefore, this review of professional documents sought to investigate the occurrence of further depictions of the concept.MethodsWith an implied and inferred meaning of ‘woman centred care’ as the focus, a review and synthesis of narrative from a global sample of midwifery professional standards was conducted. The principles of meta-ethnography were utilised to develop a qualitative approach. Rather than the actual words ‘woman centred care’ further phrases implying or inferring the concept were sought. ‘A priori’ phrases were developed and narrative and examples were synthesised for each.FindingsStandards and governance documents were located from within Australia, the United Kingdom and New Zealand and a further 139 nations. Overall, the seven phrases, each considered as an inference to woman centred care, were all substantiated. As a proportion of all documents, these were collated with the outcomes being a woman’s right to choice (89%), being culturally sensitive (80.5%), a woman’s voice and right to be heard (78%), the woman as an individual (68%), universal human rights (40%), being holistic (39%) and being self-determined (17.5%).ConclusionThe outcomes of this review demonstrate that woman centred care may be a multidimensional concept. There were occurrences of all seven phrases across a broad scope of global professional midwifery documents, and each can be shown through its meaning to contribute something to an understanding of woman centred care. The creation of a universal meaning is recommended.     

论政治标准、业务标准、效益标准三结合教育评价体系的构建——新时代需要什么样的高等教育评价

科学的教育评价体系直接关系到高等教育内涵式发展和新时代教育评价改革宏伟目标的实现。2020年10月,中共中央、国务院印发的《深化新时代教育评价改革总体方案》对我国教育评价改革工作提出了新部署新要求,强调扭转不科学的教育评价导向,坚决克服唯分数、唯升学、唯文凭、唯论文、唯帽子的顽瘴痼疾,并提出,到2035年,基本形成富有时代特征、彰显中国特色、体现世界水平的教育评价体系。然而,由于教育内外部多方面的原因,高等教育评价不同程度存在唯论文、唯项目、唯奖项、唯职称、唯帽子的"五唯"问题,严重制约了我国高等教育健康有序发展。"十四五"时期是我国实现教育高质量发展的重要阶段,也是贯彻落实新时代教育评价改革举措的关键时期。在此背景下,积极构建新时代中国特色的高等教育评价体系势在必行。为此,从教育的政治性、育人性和社会性出发,围绕着"为谁培养人、培养什么人、怎样培养人"这一根本问题,构建了由政治标准、业务标准和效益标准三个维度有机结合的"三结合"高等教育评价体系。政治标准维度是"三结合"高等教育评价体系的关键,决定着育人方向,主要包括学校办学方向、课程思政建设、人才培养质量以及教师队伍建设四个要素。业务标准维度是"三结合"高等教育评价体系的核心,反映了高等学校职能履行情况,主要包括教育教学、科学研究以及社会服务三个要素。效益标准维度是"三结合"高等教育评价体系的根本,体现了高校社会服务成效,主要包括学术影响力、经济影响力以及社会影响力三个要素。"三结合"高等教育评价体系是由诸多相关要素构成的理念集成,各要素间彼此促进,协同互动,形成了一个要素众多、层次复杂、具有特定功能的有机整体,呈现出整体性、层次性、开放性特征。"三结合"高等教育评价体系的构建将有助于克服"五唯"顽瘴痼疾,引领高等学校回归本质;有助于落实立德树人根本任务,引导高等学校办学方向;有助于全面提升教育质量,推动高等教育内涵式发展。