审计学教学改革应适应市场经济需要

目前审计学的教学方法及教学内容难以适应我国、世界经济环境的变化及信息技术的迅速发展，难以满足市场经济对审计人员的要求。因此，审计学在教学内容、教学方法、考核方式等方面必须改革，在教师队伍建设上必须进行创新。     

论人大代表听审制度

人大代表旁听人民法院的审判活动 ,既是人大代表了解情况的有效途径 ,又是人大对“一府两院”实行监督的重要方式。又可以防止人大对“一府两院”工作的过多干预。目前 ,人大代表听审活动急需立法的推动和规范。人大在进行有关立法时 ,既要保证人大了解情况和监督目的的有效实现 ,又要保证人民法院审判活动的相对独立。     

吉林省地区间经济力差距分析

按照Kuznets倒U字假说,我国实现经济高速增长过程中,由于区域经济增长的不平衡性,导致了地区间经济力差距的扩大。吉林省为了尽可能地缩小地区间经济力的差距,以便促进地区的均衡发展,应该在省内形成以信息和高速公路网络为基础的共同市场。     

进一步完善内部控制的思考

完善企业内部控制制度,已成为当前理论界和实务界最为关注的课题之一,也是贯彻《会计法》的一项要求。通过对内部控制概念的理解及我国内部控制的现状分析,提出了完善内部控制的关键因素。     

Sampling Strategies for Toxic Air Contaminants

Annual concentrations of toxic air contaminants are of primary concern from the perspective of chronic human exposure assessment and risk analysis. Despite recent advances in air quality monitoring technology, resource and technical constraints often impose limitations on the availability of a sufficient number of ambient concentration measurements for performing environmental risk analysis. Therefore, sample size limitations, representativeness of data, and uncertainties in the estimated annual mean concentration must be examined before performing quantitative risk analysis. In this paper, we discuss several factors that need to be considered in designing field-sampling programs for toxic air contaminants and in verifying compliance with environmental regulations. Specifically, we examine the behavior of SO2, TSP, and CO data as surrogates for toxic air contaminants and as examples of point source, area source, and line source-dominated pollutants, respectively, from the standpoint of sampling design. We demonstrate the use of bootstrap resampling method and normal theory in estimating the annual mean concentration and its 95% confidence bounds from limited sampling data, and illustrate the application of operating characteristic (OC) curves to determine optimum sample size and other sampling strategies. We also outline a statistical procedure, based on a one-sided t-test, that utilizes the sampled concentration data for evaluating whether a sampling site is compliance with relevant ambient guideline concentrations for toxic air contaminants.     

An alternative to model selection in ordinary regression

The weaknesses of established model selection procedures based on hypothesis testing and similar criteria are discussed and an alternative based on synthetic (composite) estimation is proposed. It is developed for the problem of prediction in ordinary regression and its properties are explored by simulations for the simple regression. Extensions to a general setting are described and an example with multiple regression is analysed. Arguments are presented against using a selected model for any inferences.     

The availability of personal and external coping resources: Thier impact on job stress and employee attitudes during organizational restructuring

This study examines the relationships among personal coping resources, social support, external coping resources, job stressors and job strains in a sample of 110 American Telephone and Telegraph employees undergoing a major organizational restructuring. The study expanded on a model suggested by Ashford (1988) by defining another category of coping resources that employees may draw upon to deal with the stressors and strains which occur during major organizational changes. External coping resources were defined as those which provided employees with a sense of 'vicarious control' in stressful situations. Results indicated that personal coping resources, social support and external coping resources had a direct effect upon job stressor and strain levels. No 'buffering' effect of these coplng resources was found. Hierarchical regression analyses indicated that external coping resources added to the prediction of job stressors and strains even when pertonal coping resources and social support were entered first into the prediction questions.     

经济责任审计与执政能力建设的若干思考

从经济责任审计的实际出发，联系工作实践，对目前经济责任审计中存在的问题进行了探讨，并提出了相应的对策，试图能解决当前经济责任审计中碰到的一些问题，进一步加强经济责任审计对权力制约和监督的作用，促进领导干部提高执政能力，推动经济社会全面和谐发展．     

我国环境审计立法初探

环境审计作为一种新的环境保护监督手段日益为我国所重视,并在实践中得以运用,但由于在立法中没有对其进行明确的认可与具体规范,使其所肩负的监督作用无法真正实现。因此,我们应在现有法律法规的基础上进行补充立法,赋予环境审计法律地位并明确其审计范围与适用对象。     

论经济人的理性冲突及行为目标

基于经济人假设的传统经济理论认为人们具有完全理性能力,但现实中行为人的决策理性程度.经常处于完全理性与有限理性两种情境的转换之中.从研究范式和最终行为目标两个视角来看,完全理性情境下人们遵循最优化原则追求决策收益的最大化;而有限理性情境下则遵循决策收益和过程的满意原则.基于经济人的行为心理及认知能力来分析,追求主观幸福感最大化才是人类经济行为的最终唯一目标.建立于行为经济人基础上的经济发展理论与实践.才是一个国家和地区以人为本、和谐发展的必然要求.