The Evaluation and Reporting on Public Company Internal Control

从美国资本市场和上市公司的发展来看，评价和报告内部控制起初是自愿的，后来也曾经建议变成强制性要求，但直到2001年安然系列财务舞弊案发生之后，上市公司内部控制的评价与报告才以SOX法案的形式从自愿变成了强制，这既是经济发展的结果，又是特定社会和经济背景下的一种政治选择。对内部控制评价与报告的强制性要求引发了相应的成本效益问题，一方面，内部控制强制性评价与报告产生的收益难以确定和直接感知，另一方面，由此产生的成本居高不下，引来企业的纷纷抱怨。在这种背景下，监管部门及相关组织通过调查问卷等方式估计相关成本，并从多方面提出改进对策。 由于各国内部控制评价与报告的要求不同，从而形成了不同的评价与报告...According to the development of American capital market and listed companies, the evaluation and reporting on internal control was voluntarily before 2002, although it was also suggested to be mandatory. It became compulsory after such events as Enron, which was the result of the development of economy and a political choice in the background of specific society and economy.The mandatory requireme...学位：博士后院系专业：管理学院会计系_会计学学号：BH170006

社会分层结构与创新驱动的经济增长

从经济学与社会学跨学科的视角思考我国时下的供给侧结构性改革,应该关注社会结构对经济增长的影响。关于现代经济增长,理论与实践均证明了包括创业在内的创新在其中的核心作用。而从社会分层的视角,创新群体形成的职业阶层与其他职业阶层间可能存在差异。这种阶层差异将对创新进而对增长产生影响。本文在创新的增长模型基础上,导入职业阶层因素,利用理论模型解析其影响机制。分析表明,当创新阶层的阶层地位低于与其存在人力资源竞争关系的其他职业阶层时,阶层差异将不利于经济的长期增长,且这种负面效应将随创新效率的提升而加剧。而影响职业分层的人才选考制度对经济增长可能产生正反两面的不同效应。本文还尝试利用我国省际面板数据对主要结论进行实证检验。国家社科基金重大项目“供给侧结构性改革视阈下的社会结构与经济增长研究”(16ZDA007);;国家自科基金青年项目“社会分层、社会流动与经济增长”(71503050)的阶段性成

Enterprise Internal Control:Scope,Nature and Concept Framework——Study Based on Enterprise System and Integer Effectiveness

由于需求的差异以及自身专业领域的限制,人们赋予了"企业内部控制"不同的范围和性质,这既导致了理论上的混乱和实务上的偏差,又忽略了内部控制系统整体内在的联系和一致性。基于此,本文从企业整体效率的角度重新界定了企业内部控制的范围和性质,明确了不同企业内部控制概念的范畴,并从总体上使之形成完整的内部控制概念体系。As a result of different demands and professional knowledge,there were confused views on enterprise internal control.The enterprise internal control was given different scopes and nature,which resulted in the confusion of theory and practice and omitted the inherent relevance and consistence of integer internal control.In this paper,we redefine the scope and nature of internal control from the standpoint of integer effectiveness,clarify the different concepts of internal control,and propose a concept framework.国家自然科学基金课题“我国民营企业内部控制研究”(70272055);; 辽宁省教育厅课题(05W042)、(20060229)的阶段性成

The Effectiveness of Internal Control and its Evaluation Methods

企业有效的内部控制是为相关目标提供合理保证的内部控制。鉴于这种特点,适当的内部控制评价方法必须满足一定的条件。从目前的情况来看,评价企业内部控制的方法总体上可以分为详细评价法和风险基础法两种,风险基础法相对来说具有更高的成本效益和效率。政府监管部门应当规范风险基础的评价方法,引导企业管理层和注册会计师应当实施风险基础的方法来评价和审计内部控制。The effective internal control provide reasonable assurance for relevant objectives. The evaluation method of internal control effectiveness must satisfy some principles. Now there are two methods for evaluation of internal control-risk-based method and detail method, and the former has higher effectiveness and efficiency. Government should provide internal control standard and principle-based guidance for the evaluation, and the manager and the CPA should apply the risk-based method to evaluate internal control.国家自然科学基金课题(编号:70272055);; 博士后基金项目(编号:20070420129);; 辽宁省教育厅课题(编号:20060229,05W042)的阶段性成

Effects of different salinities on the growth and photosynthesis of Derris trifoliata seedlings

鱼藤(dErrIS TrIfOlIATA)是红树林常见伴生藤本植物。为了解其对潮间带高盐生境的响应和适应,研究了0~40的盐度对鱼藤幼苗生长、光合和叶绿素荧光的影响。结果表明:1)盐度低于20处理,幼苗生长相对较快;2)随盐度升高,根冠比下降、地下部分生物量受到影响大于地上;3)随盐度升高,净光合速率(Pn)、蒸腾速率(Tr)和气孔导度(gS)呈显著下降趋势;胞间CO_2浓度(CI)先降低后升高,盐度为20时达到最小值;Tr和气孔限制值(lS)与CI趋势相反;PSⅡ实际光化学量子产量显著下降,非光化学淬灭系数趋势与之相反。综上表明,盐胁迫对鱼藤幼苗生长、光合和叶绿素荧光均有影响,盐度越高,抑制越明显;低盐(盐度低于20)利于鱼藤幼苗生长。Derris trifoliata is a vine plant that commonly grows in the edges of mangroves in China.In order to understand its response and adaptability to salt stress in inter-tidal habitats, we manipulated 0～40‰salinities on the seedlings of D.trifoliata, and investigated the growth, photosynthesis and chlorophyll fluorescence of the seedlings.The results showed that D.trifoliata seedlings grew faster under 20‰salinity.The root-shoot ratio declined with the increase of salinity, indicating salt stress had a greater effect on underground biomass than aboveground biomass.Net photosynthetic rate (Pn), transpiration rate (Tr) and stomatal conductance (Gs) decreased significantly with the increase of salinity.Intercellular CO_2 concentration (Ci) decreased first and then increased, with the minimum value occurring under 20‰salinity; while transpiration rate (Tr) and stomatal limitation value (Ls) exhibited a reverse trend.PSⅡactual photochemical quantum yield decreased significantly, while non-photochemical quenching coefficient was opposite.The results suggested that higher salinity inhibited the growth, photosynthesis and chlorophyll fluorescence of D.trifoliata seedlings and that lower salinity (≤20‰) was propitious to the growth of D.trifoliata seedlings.国家自然科学基金项目(30600077);福建省自然科学基金(2006J0146