Studies on Announcement Institutions of Audit Findings in China

2003年12月，我国国家审计署发布了第一份审计结果公告《防治非典专项资金和捐赠款物的审计结果》，开始建立审计结果公告制度，并由此掀起一股强大的“审计风暴”。审计结果公告制度在媒体舆论、社会公众中得到巨大反响，审计长李金华因此当选为2004年十大“中国经济年度人物”之一。在我国建设和谐社会的进程中，实施审计结果公告制度无疑有着重大的理论意义和现实意义。在这一背景下，笔者选择了我国的审计结果公告制度作为研究的对象，分析我国审计结果公告制度产生的背景、原因、现状，以及国外实行该制度的主要情况，以期为我国审计结果公告制度的进一步发展和完善提出一些建议。本文的研究框架分为四个部分：第一部分为审计结果公...December 2003, the National Audit Office of China published an announcement of audit findings about Special Funds and Social Donations for Severe Acute Respiratory Syndrome (SARS) Prevention and Treatment. From then on, china has founded announcement institutions of audit findings and gained so huge fame that people called it as “the storm of audit”. Moreover, more people played attention to the w...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20031104

National Governance Functions of National Audit：Present Condition Analysis and Promoting Measures

党的十八大提出，应全面深化改革，努力促进中国特色社会主义制度的完善和发展，推动国家治理体系和治理能力的现代化。在这一背景下，国家审计在国家治理中担负何种功能以及如何不断完善国家审计制度，自然成为亟待解决的问题。研究此课题既关系着我国国家审计在推进国家治理体系与治理能力现代化中的功能作用等本质性问题，又关系着着国家审计自身发展的战略方向和长期目标，具有重要的理论和现实意义。 本文结合理论分析和一定的定量分析，较为系统地论述了中国国家审计在国家治理中的功能定位、体现方式及其实际绩效，并得出了以下三个研究结论：第一、国家审计是国家治理的基石和保障，与实现国家良治的各要素（法治、效率、透明、责任和廉...On 18th National Congress of the Communist Party of China,Government stress the importance to constantly improve the level of governance and promote socialism with Chinese characteristics. In this context,National governance functions of national audit and improvement of audit system become a hot topic. It is of great importance for researchers to study on the function orientation of national audi...学位：管理学硕士院系专业：管理学院_会计学学号：1752013115117

The Formation of Audit Declaration Institution of China

转型时期我国政府向公共服务型政府的转变，必然对政府审计监督产生深刻影响。因此，现行政府审计必须适应这一客观需要，在现有的审计制度构建上作必要的改进，建立并完善审计公告制度。从未来的发展看，审计公告制度一定是我国审计未来的发展方向。目前，我国审计公告的政治生态环境逐步趋向优化，但审计公告制度建设却不尽如人意，显得动力不足。在现有审计环境的变迁中，构建我国审计公告制度有没有必要？目前我国审计公告的实践发展如何？西方发达国家不同审计模式下审计公告制度，哪一种更适合我国的国情，有没有可以借鉴的地方？如何结合我国的转型时期特点，构建我国的审计公告制度？本文的写作目的正是在这些方面作系统的探讨。本文共有四...Government is transforming to public service government during the transition period in China, which must have deeply influence on government supervision. Therefore, government audit should acclimate itself to the external desire. It’s necessary to improve the formation of audit declaration institution. Audit declaration institution would certainly be orientation of audit in the future in China. A...学位：管理学硕士院系专业：公共事务学院公共管理系_行政管理学号：20030604

经济责任审计“关口前移”模式研究

一、经济责任审计“关口前移“的理论基础2007年刘家义审计长提出了“免疫系统“理论,强调审计应立足服务、坚持监督,应遵循审计的内在规律基础上,充分发挥审计的预防、揭示和抵御功能,这一理论说明了经济责任审计“关口前移“的必要性和紧迫性,但在目前,经济责任审计“关口前移“在理论上并没有一个专门概念,仅是一个习惯性说法。国内有学者从系统论的角度来解读审计“关口前移“,其认为,一个系统是由各个相互影响的个体而构成的有机整体,审计“关口前移“也是一项复杂的动态系统工程,首先,该系统必须与所处的环境有结构性关系,其次,从系统整体性考虑,关口前移必须从审计各环节、各侧面前福建省审计厅审计科研立项2013年度项目“经济责任审计‘关口前移’模式研究”(编号:MSK1312)阶段性研究成

Effect of vision self-monitoring with paper vision chart among myopia patients

AIM: To explore the effectiveness of the self-monitoring for changes in vision with paper vision chart under the guidance of chronic disease self-management program(CDSMP).<p>METHODS: A total of 74 teenagers with myopia were randomly divided into the experimental group and the control group. The patients of the experimental group self-monitored their vision with paper vision chart according to the CDSMP. The patients of the control group were provided with education on tips to keep eyes healthy. All patients were followed up once every 3 months, and their myopia diopter was measured 2 years later.<p>RESULTS: There was no statistically significant difference in average diopter between the experimental group and the control group before research(<i>P</i>>0.05). However, after the research, there was statistically significant difference in average diopter(<i>P</i><0.05). The average diopter in the control group progressed more significantly than that in the experimental group during the research(<i>P</i><0.05).<p>CONCLUSION: The vision self-monitoring with paper vision chart according to CDSMP can control the progress of myopia in teenagers

A comparative study on communication structures of Chinese journals in the social sciences

We argue that the communication structures in the Chinese social sciences have not yet been sufficiently reformed. Citation patterns among Chinese domestic journals in three subject areas -- political science and marxism, library and information science, and economics -- are compared with their counterparts internationally. Like their colleagues in the natural and life sciences, Chinese scholars in the social sciences provide fewer references to journal publications than their international counterparts; like their international colleagues, social scientists provide fewer references than natural sciences. The resulting citation networks, therefore, are sparse. Nevertheless, the citation structures clearly suggest that the Chinese social sciences are far less specialized in terms of disciplinary delineations than their international counterparts. Marxism studies are more established than political science in China. In terms of the impact of the Chinese political system on academic fields, disciplines closely related to the political system are less specialized than those weakly related. In the discussion section, we explore reasons that may cause the current stagnation and provide policy recommendations

Research on Internal Control of Government Departments Based on Organization Economics

近年来我国审计结果公告暴露和反映的各种腐败与违规问题，矛头均指向政府部门财务管理薄弱和政府部门内部控制不完善。实践证明，健全有效的内部控制是政府部门切实加强组织内部管理的重要举措。相对企业和美国等发达国家的政府而言，我国政府部门的内部控制研究较为滞后，目前尚未形成较清晰的理论体系。如何建立和完善政府部门内部控制已成为当前理论研究需要高度重视和亟待解决的问题。因此，本文尝试从全新的组织经济学视角来研究政府部门内部控制，以期对加强我国政府部门内部控制建设、最终推动政府治理改革有所裨益。 本文认为，政府部门可以视为一种经济组织。组织经济学是研究在价格机制之外如何配置资源的理论，以有限理性和机会主义...In recent years, the announcement of auditing results exposes and reflects problems of corruption and illegal behavior in China, which can be related to the weak financial management in government departments and the shortage of government departments’ internal control. Facts have shown that, an important method of strengthening the internal management of government department is improving interna...学位：管理学博士院系专业：管理学院会计系_会计学学号：1752009015322

Underwriter's Pricing Discretion in Bookbuilt IPOs: Evidence from China

从2005年到2011年，我国询价制经过了2006年9月、2009年6月和2010年10月的三次较大幅度的改革与完善，但我国询价制是一种不完全累计订单询价机制的基本制度特征并未改变。与许多西方国家询价制不同的是，我国承销商一直都没有被赋予股票分配权而只有定价量裁权。因此，西方IPO研究的前沿理论是否适用于我国询价制的实践以及该如何将已有学术研究结论应用到我国询价制等政策制定中，正逐渐成为各界人士广泛关注的问题。而我国询价制的改革实践（尤其是第三次改革后询价簿记详细信息的披露）正为检验西方主流IPO询价理论提供了难得的“准控制实验”机会和数据基础。因此本文将从我国询价制的改革实践出发，首次研究我...Although Book-building in China have been reformed three times in September 2006, June 2009 and October 2010, respectively, the regulatory authority hasn’t given stock distribution rights to underwriters for fear of fair market and potential conflicts of interests. The regulatory authority, market participants and researchers have shown concerns about whether the mainstream views of western countr...学位：管理学硕士院系专业：管理学院_财务学学号：3212010115059

Design and Implementation of a Police Office Financial Audit Information System

随着计算机和网络技术的快速发展，信息时代已经到来。在审计领域，电算化已经让审计方法、审计内容发生了翻天覆地的变化。传统的审计方式和升级内容已经无法满足当前审计工作的需要。就公安部门而言，如何利用现代化的方式来进行审计工作，不但能够减轻审计的工作量，而且能够提升审计质量、加快审计速度。 本文从审计行业的发展特点入手，针对公安部门的实际业务提出开发需求，并遵循软件工程的原理，从系统的需求分析、开发的可行性、业务流程等方面进行相关开发技术的分析。并针对公安部门审计内容的规模、复杂程度以及数据敏感度等特征，开发出一套辅助公安部门内部审计的信息系统。 本系统以ASP.NET为开发工具，利用了当前流行...With the rapid development of computer and network technology, the information age has come. In the field of auditing, computerized audit methods, audit contents have changed dramatically. Traditional way of auditing and upgrading content have been unable to meet the needs of the current audit work. In terms of the public security department, how to use modern way to conduct audit work, not only c...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201323149

电力资产证券化问题的思考

电力资产证券化在电力建设融资、盘活流动性差的电力资产等问题上具有重要的作用,对我国电力工业的发展意义重大。本文通过对我国电力资产证券化现状的分析,及对各国资产证券化实践的介绍,提出我国电力资产证券化的对策及建议