信息技术对审计的影响研究

随着信息技术在社会经济生活中的全方位渗透,适用于传统经济环境的审计理论、方法与技术需要变革以适应现代组织的各类日常运营和活动,通过调研信息技术在审计中的具体应用,从12个方面对信息技术进步与审计发展面临的问题和趋势进行系统性研究。研究认为,信息技术促使审计职能从审计为主变为审计与管控并重,审计范围从经济安全变为经济与信息安全并重,审计内容从财务为主变为财务与业务并重,审计对象从账本变为数据库,审计模式从事后变为事前事中事后全包含,审计方式从现场勘察为主变为远程分析为主,审计介质从纸质变为电子,审计证据从有形变为无形,数据来源从抽样变为全样本,测试内容从人工系统变为信息系统,工作形式从审计合作变为审计协同,风险计算从依赖审计人员经验变为依据系统模型,这些变革极大地推进了审计向现代化方向发展。     

On Hotelling’s T2 test in a special paired sample case

In a special paired sample case, Hotelling’s T² test based on the differences of the paired random vectors is the likelihood ratio test for testing the hypothesis that the paired random vectors have the same mean; with respect to a special group of affine linear transformations it is the uniformly most powerful invariant test for the general alternative of a difference in mean. We present an elementary straightforward proof of this result. The likelihood ratio test for testing the hypothesis that the covariance structure is of the assumed special form is derived and discussed. Applications to real data are given.     

Recent developments in D-optimal designs

In the paper, some issues concerned with the determining spring balance weighing designs satisfying the criterion of D-optimality under the assumption measurement errors are uncorrelated and they have the same variances are discussed. In addition, highly D-efficient spring balance weighing designs are also considered. Some conditions under which any spring balance weighing design is regular D-optimal or highly D-efficient are proved. What is more, new construction methods of regular D-optimal and highly D-efficient spring balance weighing designs are presented.     

西方金融创新理论述评

西方对金融创新首先提出理论解释的是约束引致假说和管制理论。约束引致假说认为金融创新是银行试图降低与特定资产负债表约束关联的成本。管制理论认为金融创新是管制者和被管制者之间持续的斗争。不完全市场理论认为新金融产品仅仅是金融工具特定因素组合的变化。证券设计和不完全市场模型是以一般均衡理论对金融创新过程模型化。目前尚无金融创新普遍认可和统一的理论。     

不完全信息下的寻租博弈分析

从寻租过程中客观存在的信息的不完全和寻租人不同的风险态度出发,通过建立不完全信息下的寻租竞争博弈模型分析,得出当寻租方存在信息不对称、寻租人数无限增加时,寻租人会退出寻租竞争,导致寻租市场消失的结论.     

集体耕作制时期农村人口增长分析

通过文献参阅,运用现代经济学和社会学相关理论和方法,探索性地分析集体耕作制时期,农地产权残缺、社会的高度封闭性及平均分配主义的影响和中国农村人口的快速增长。改革开放30年来,影响中国农村人口快速增长的诸因素和人口低生育水平反弹的压力基本消除。面对人口长期负惯性增长的新趋势,中国应及时调整生育政策。     

“预制语块”在以元认知理论为指导的大学英语写作教学中的应用

在对“预制语块”、元认知理论的内涵进行分析的基础上,结合目前高校大学英语写作教学的特点,探讨了“预制语块”在以元认知理论为指导的大学英语写作教学中的应用。     

Notes on testing carry-over effects in continuous data under an incomplete block crossover design

We consider hypothesis testing and estimation of carry-over effects in continuous data under an incomplete block crossover design when comparing two experimental treatments with a placebo. We develop procedures for testing differential carry-over effects based on the weighted-least-squares (WLS) method. We apply Monte Carlo simulations to evaluate the performance of these test procedures in a variety of situations. We use the data regarding the forced expiratory volume in one second (FEV₁) readings taken from a double-blind crossover trial comparing two different doses of formoterol with a placebo to illustrate the use of test procedures proposed here.     

Disaster response on September 11, 2001 through the lens of statistical network analysis

The rescue and relief operations triggered by the September 11, 2001 attacks on the World Trade Center in New York City demanded collaboration among hundreds of organisations. To shed light on the response to the September 11, 2001 attacks and help to plan and prepare the response to future disasters, we study the inter-organisational network that emerged in response to the attacks. Studying the inter-organisational network can help to shed light on (1) whether some organisations dominated the inter-organisational network and facilitated communication and coordination of the disaster response; (2) whether the dominating organisations were supposed to coordinate disaster response or emerged as coordinators in the wake of the disaster; and (3) the degree of network redundancy and sensitivity of the inter-organisational network to disturbances following the initial disaster. We introduce a Bayesian framework which can answer the substantive questions of interest while being as simple and parsimonious as possible. The framework allows organisations to have varying propensities to collaborate, while taking covariates into account, and allows to assess whether the inter-organisational network had network redundancy—in the form of transitivity—by using a test which may be regarded as a Bayesian score test. We discuss implications in terms of disaster management.     

控股股权交易中控股股东的义务——以控制权溢价为视角

控制权溢价是指用来购买公司控股股权而支付的超过非控股股权转让价格以上的价格部分,其存在已为经济学的实证研究所证实。控股股权交易(协议转让)原则上不需公司有权机关批准,包含控制权溢价在内的转让价格由交易双方商定,对公司和其他股东的权益产生重大影响。控股股权协议转让中控股股东的诚信义务可具体化为调查义务、信息披露义务,以及特定情形下的忠实义务,义务的违反直接导致与控制权溢价归属相关的法律后果。我国应针对控制权溢价存在的事实,对上市公司协议收购中的控股股东课以具体的诚信义务形式。