论内部控制环境问题及对策

论内部控制环境问题及对策卢美珍毕秀玲内部控制环境指企业管理者对内部控制的观念、态度和行为，即上层管理人员及董事或业主（股东代表）是否真正重视和依赖内部控制来确保经营目标的实施，以及会计信息和其他资料的可信性。我们发现相当一部分企业内部控制制度不健全..

政府会计监管论

本文运用经济学的基本原理，从政府监管与上市公司会计信息披露之间的关系入手，通过对政府会计监管必要性和优缺点的考察，认为政府会计监管必须适度，监管目标应定位于保护投资者特别是中小投资者利益，而监管目标的实现主要取决于监管组织机制和运行机制的完善。由于政府会计监管具有较强的务实性，全文立足于解决中国的实际问题，力求理论联系实际，既注重问题的深刻剖析，又致力于寻求切实的解决措施。 本文主要观点如下： 经济学中有关政府监管的不同观点，诸如公共利益论、寻租论、经济监管论和程序论，从不同的视角为政府会计监管提供了理论依据：公共利益是政府会计监管的出发点和归结点，厂商等的介入使政府会计监管中应考虑各利益...Based on the fundamental theories in Economics, the essay examined the relationship between governmental regulation and accounting information disclosure by public companies, and the necessity as well as merits and disadvantages of accounting regulation from government. The author concludes that governmental accounting regulation must keep moderate, and the objective of governmental accounting reg...学位：管理学博士院系专业：管理学院会计系_会计学学号：B19991100

Governmental Supervision of Accounting: Necessity, Drawbacks and Effects

政府会计监管对纠正市场失灵、重新配置社会经济资源和调节经济运行有显著效果。同时 ,也存在严重缺陷 ,其表现为 :政府垄断会计规范制定权导致政府行为低效率 ;政府监管目标多元化导致政府角色冲突 ;政府会计监管部门行动不协调导致会计监管效率下降。政府会计监管要适度 ,监管不足和监管过度都是监管效果低下的表现。我国会计监管的现状是监管不足和监管过度两者并存Governmental supervision of accounting (GSOA) works well in remedying dysfunctional markets, re-allocating socio-economic resources, and adjusting economic operations. GSOA has, however, drawbacks as well, such as low efficiency of governmental actions caused by governmental monopoly on norm making for accounting, conflict of governmental roles caused by the plurality of goals for GSOA, and decrease of efficiency in accounting supervision caused by lack of coordination between actions of different departments of GSOA. It is argued that GSOA should be moderate, that too little and too much GSOA are both indications of low efficiency, and that these indications present themselves now in China's GSOA

Expertadvice on the diagnosis and intervention of Chinese developmental dyslexia

发展性阅读障碍是一种以儿童阅读能力显著落后于年龄和智力应有水平为主的障碍，属于具有遗传基础的神经发育性障碍。目前国内对发展性阅读障碍的评估、诊断与干预多出现在科研场合，临床诊疗和教育性质的应用明显不足。专家意见采用专家书面反馈意见和视频会议讨论的形式，以发展性阅读障碍的病因学基础为指导，对发展性阅读障碍的临床表现、诊断流程及干预原则等形成统一意见，旨在为相关专业领域医师和康复专业人员提供参考和帮助，亦为开展对发展性阅读障碍的教育性干预活动提供参考。</p