Research on internal control audit standard

国内外一系列公司财务报表舞弊事件发生后，人们越来越认识到健全有效的内部控制对于预防舞弊事件的发生起着至关重要的作用。2008年5月和2010年4月，我国财政部会同证监会、审计署、银监会、保监会先后发布了《企业内部控制基本规范》和《企业内部控制配套指引》，在基本建成我国企业内控规范体系的同时，确立了企业内控有效性的自我评价制度和注册会计师审计制度。随着我国法律法规对上市公司内部控制建设提出新要求，聘请注册会计师对企业内部控制进行审计成为保证内部控制有效实施的制度安排。 本文共分为五部分：第一部分为前言，主要介绍了本文的写作背景、主要贡献和不足之处；第二部分为第一章，概述了内部控制审计的含义，并...After a series of financial statements fraud at home and abroad, People increasingly recognize that perfect effective internal control to prevent fraud events play a crucial role. May 2008 and April 2010, China's Ministry of Finance, Securities and regulatory Commission,the Audit Commission, China Banking Regulatory Commission, China Insurance Regulatory Commission has issued the "Basic Standard...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X200615712

上市公司财务舞弊特征分析——基于2007年至2018年6月期间的财务舞弊样本

本文以2007年至2018年6月因财务舞弊被中国证监会处罚的87家上市公司为样本,分析这些上市公司在此期间的财务舞弊特征。针对财务舞弊样本公司的行业分布、地区分布、规模特征、舞弊时间特征、舞弊金额特征、审计意见特征等进行描述和分析,以了解财务舞弊样本公司的外部特征;针对财务舞弊样本公司的舞弊类型、舞弊手法特征进行研究,以了解财务舞弊的主要手法及操作路径;针对财务舞弊样本公司的财务和非财务异常识别特征进行分析,以期为后续构建财务舞弊识别模型提供思路

Rhizosphere Soil Nutrient and Enzyme Activity in Different Stand Age of Casurina equisetifolia Protection Forest

在福建省东山县滨海沙地,开展了不同年龄木麻黄林地根际和非根际土壤养分和酶活性的测定,研究结果表明:(1)不同年龄木麻黄林地根际pH小于非根际土壤,随林龄增长根际土壤和非根际土壤pH值均表现为下降趋势;根际土壤有机质、全氮和水解氮含量高于非根际土壤,各土层有机质含量在中龄林时最大;从中龄林阶段至过熟林,水解氮含量下降;全磷和速效磷含量从幼林发育至中龄林、近熟林逐渐减少,至过熟林略有恢复;根际土壤全钾、速效钾含量呈增加趋势。(2)不同年龄木麻黄林地根际CEC值、水解性总酸度、交换性盐基总量、交换性M g2+均大于非根际土壤;幼林龄根际交换性C a2+低于非根际;土壤CEC值在中龄林时最高。(3)不同年龄木麻黄林地根际土壤磷酸酶、过氧化物酶和多酚氧化酶活性均大于非根际土壤;随着林木的生长,根际和非根际土壤磷酸酶活性逐渐升高,并且根际与非根际间的差异也呈增大趋势;根际过氧化物酶活性从幼龄林到中龄林下降,随着林木生长至过熟林有所升高;根际多酚氧化酶活性在过熟林阶段高于其它发育阶段。This article emphatically reviews the difference of soil chemical properties and biochemical activities between the rhizosphere and non-rhizosphere soil in different stages of Casuarina equisetifolia.It also reviews their dynamic patterns during Casuarina equisetifolia development.The result showed as follows:(1)In different stages of C.equisetifolia protection forest development, the pH value in rhizosphere soil was lower than that in non-rhizosphere soil and it shows the trend of declination in both rhizosphere soil and non-rhizosphere soil;The contents of organic matter,total N and hydrolytic N in rhizosphere soil was more than those in non-rhizosphere soil;Hydrolytic N shows the trend of declination in both rhizosphere soil and non-rhizosphere soil form half-mature stage to mature-stage;the content of total P and available P decreases from young stage to near-mature stage,and rehabilitate a little at mature stage;the content of total K and available K increases in rhizosphere soil.(2)In different stages of C.equisetifolia plantation development,the CEC,hydrolytic acidity and exchange Mg~(2+) in rhizosphere soil were more than those in non-rhizosphere soil,except for exchange Ca~(2+) in young C.equisetifolia protection forest;the CEC of soil arrive its max in half-mature stage.(3)As for the variation of the soil enzyme activity in different stages of C.equisetifolia protection forest,phosphataese,peroxidase and polyphenol oxidase were more active in rhizosphere soil than in non-rhizosphere soil;there was no obvious change on activity of urease;during stages of C.equisetifolia forest development,the active of phosphataese shows the trend of increase in both rhizosphere soil and non-rhizosphere soil,moreover,the difference between rhizosphere soil and non-rhizosphere soil were more obviously;the active of polyphenol oxidase in rhizosphere soil was more than that in other stages.国家“十五”科技攻关项目(2004BA516A13-15);; 国家林业局南方山地用材林培育重点实验室资助项

Rhizosphere Soil Nutrient and Enzyme Activity in Mixed Forest of Casurina Equisetifolia and Pinus elliotti

对木麻黄湿地松混交林的根际土壤养分及酶活性进行测定,结果表明:混交林根际与非根际土壤pH值均呈下降,加剧了土壤酸化。速效钾除外,混交林中木麻黄根际各种矿质养分含量都小于对应的纯林;土壤阳离子交换总量减小,土壤营养贮量和养分供应能力有所下降。多酚氧化酶除外,根际土壤脲酶、磷酸酶、过氧化物酶活性混交林中小于纯林。混交后木麻黄在促进湿地松生长的同时可能对自身的生长不利,在沿海沙地营造木麻黄湿地松混交林,两树种均对土壤养分的过量索取可能会加剧地力的退化。Soil chemical properties and biochemical activities between the rhizosphere and non-rhizosphere soil in different stands of Casuarina equisetifolia was researched.The chief results are as follows:the pH value in rhizosphere and non-rhizosphere soil of mixed stand went down and the soil acidification increased.Except for available K,the contents of mineral nutrient in the rhizosphere soil of mixed stand were lower than those of pure C.equisetifolia stand.In C.equisetifolia-P.elliotti mixed plantation,CEC minished,nutrient-holding and providing capacities of soil was diclined.Uresese,phosphataese and peroxidase of rhizosphere soil in mixed stand were less active than those in pure C.equisetifolia stand,except for polyphenol oxidase.C.equisetifolia of mixed plantation was harmful to itself growth while conduce to P.elliotti growth.国家“十五”科技攻关项目(2004BA516A13-15

Rhizosphere Soil Chemical Properties and Enzyme Activities of Multi-rotation Casuarina Equisetifolia Plantation

在福建省东山县滨海沙地,对连栽条件下木麻黄林地根际和非根际土壤化学性质和酶活性进行了对比研究。结果表明:二代木麻黄林的根际和非根际土壤PH值均小于一代林,表明木麻黄连栽引起根际土壤酸化;根际土壤有机质、CEC值、水解性总酸度、全氮、水解氮、速效钾、交换性Mg2+和CA2+含量随着木麻黄连栽而降低,且心土层(20~40CM)差异更大,但土壤全磷、全钾变化不大;与一代林相比,二代木麻黄根际土壤磷酸酶和过氧化物酶活性减弱,多酚氧化酶活性增大,脲酶无明显变化。第二代木麻黄林地根际土壤养分的消耗、生物活性的降低和有毒物质的累积等,可能造成土壤肥力衰退,林木生长受阻。The comparative trial was conducted to study the chemical properties and enzyme activities of the rhizosphere and non-rhizosphere soil supporting the first and second generation Casuarina equisetifolia plantation on coastal sand at Dongshan County of Fujian Province.The results showed that the pH value in rhizosphere and non-rhizosphere soil in the second generation plantation was lower than the first generation plantation,indicating that the multi-rotation plantation increased the acidity of rhizosphere soil.The contents of organic matter,CEC,Hydrolytic acidity,total N,Hydrolytic N,available K,exchange Mg2+ and Ca2+ in rhizosphere soil of second generation plantation was also lower than that of the first generation,and the difference in 20～40cm depth of soil was obvious,but there was no significant difference for total P and total K.Compared with the first generation,the activities of phosphataese and peroxidase in rhizosphere soil of second generation were decreased,while the activities of polyphenol oxidase were increased,but there was no obvious change on activity of urease.The soil fertility would decline and forest growth decrease in multi-rotation Casuarina equisetifolia plantation,due to the soil nutrient consumption,biochemical activity reduction and toxic substance accumulation.国家自然科学基金项目(41176092);国家“十一五”科技支撑计划(2009BADB2B0302);国家林业局南方山地用材林培育重点实验室、福建省森林培育与林产品加工利用重点实验室资助项

Competitive Strategy, Executive Compensation Incentive and Corporate Performance——An Empirical Study Based on Three Views of Compensation Incentive

本文以2009-2015年我国A股制造业上市公司为样本,基于公司竞争战略分别从三种薪酬激励视角下检验以下两大问题:(1)两种竞争战略下的高管薪酬激励机制是否存在差异?它们分别更适合采用何种类型的高管薪酬激励机制?(2)在两种竞争战略对应的薪酬激励机制下,对高管非合理的薪酬激励将会对公司业绩产生何种影响?研究结果表明:在考察高管薪酬激励对公司业绩的影响时,应根据不同的竞争战略,选择与之匹配的高管薪酬激励机制,同时更要注重对高管激励方式选择的合理性,否则将对公司业绩产生不利影响。该结论进一步解释了现实中高管薪酬与公司业绩的"脱钩"现象以及学术研究中关于高管薪酬激励与公司业绩的研究结论分歧,具有一定的理论和现实意义

Advance in the synthesis of novel high-potency sweetener neotame

介绍了新型强力甜味剂纽甜的结构、性能、合成方法及发展前景,对纽甜的合成方法进行了综述。对具体的合成路线作了比较:化学合成法工艺简单,但收率较低;化学-酶联合法专一性强,但发酵成本较高。阿斯巴甜经济易得,以阿斯巴甜为原料合成纽甜是目前最具有发展前景的工艺。The structure,performance,synthesis methods and development trends of neotame are introduced in this paper.Especially,the methods to synthesize neotame are described in detail and compared with each other.The process of chemical synthesis is simple,whereas this method gives a lower yield of product.The advantage of chemical-enzyme synthesis is high enzyme specificity but the disadvantage is higher cost of zymolysis.It is found that using aspartame as raw material to synthesize neotame is the most promising process because aspartame is cheap and readily available

Parallel WENO Scheme for Three-Dimensional Steady Viscous Fluid Computation

我们将目前计算流体力学中比较流行的高精度WENO(Weighted Essentially Non-Oscillatory)格式引入到大规模并行计算求解中,使用隐式WENO3阶格式和WENO5阶格式对ONERA-M6翼型和DLR-F6机身/机翼以及DLR-F6机身/机翼/发动仓/吊架模型进行了模拟测试。并行规模从64核到1 024核。通过数值计算结果和实验结果的对比分析,得出WENO格式在大规模并行计算中能够有效的发挥其高精度的优势,对于激波捕获和涡脱离流动的模拟中能够获得较好的模拟效果

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel