谈政府绩效审计

开展政府绩效审计是新世纪我国经济发展的必然要求,标志着政府审计已经发展到一个崭新的阶段.     

三年大变样进程中廊坊市基层政府多维绩效审计体系构建问题研究

河北省自2008年开展"城镇面貌三年大变样"工作以来,政府需要搬迁和改造重污染企业、提高园林绿化水平,交通、供排水、热力燃气、城市防灾等基础设施建设,城中村、危旧房拆迁改造等等,这些都会使政府支出数额急剧增加,其形式也多样化,与此同时,社会公众对政府承担的公共经济责任的要求也日渐提高,人们十分关注政府在承担公共经济责任的过程中是否有效使用公共资金,其效率和效果如何。本文以廊坊市基层政府为例,通过对其基层政府绩效审计的现状分析,指出其存在的不足,进而展开如何构建廊坊市基层政府多维绩效审计体系的探讨。     

廊坊市过剩产能治理专项审计路径分析

近年来,在新常态的经济发展态势下,要求审计机关要在履行好本岗职责的同时,加强审计成果创新,充分发挥职能作用,为深入推进供给侧改革保驾护航。本研究以廊坊市过剩产能治理工作为实践研究对象,试图对当前政府开展去产能工作中的热点难点问题进行研究,通过探讨政策落实"跟踪审计"、社会责任"绩效审计"、转岗安置"专项审计"等审计手段和方法,充分发挥审计机构对供给侧结构性改革的"追踪器"、"测量仪"作用,推动廊坊市过剩产能治理专项工作,促进京津冀协同发展。     

如何加强行政事业单位的审计

行政事业单位行使着政府授予的行政管理权力,掌握着财政资金的收入分配.如何适应新形势,强化行政事业审计,有效促进行政事业单位的财政、财务收支行为规范化,是值得深思的问题.     

如何加强行政事业单位的审计

行政事业单位行使着政府授予的行政管理权力,掌握着财政资金的收入分配。如何适应新形势,强化行政事业审计,有效促进行政事业单位的财政、财务收支行为规范化,是值得深思的问题。     

传统审计模式与现代风险导向审计模式的比较分析

注册会计师审计发展到今天,经历了传统审计模式与现代风险导向审计模式,而这两种审计模式无论是在产生背景、审计理念还是采用的技术方法等方面都存在诸多不同,可以说,现代风险导向审计模式是审计人员为了适应审计环境的变化而做出的理性选择。论文试图通过对传统审计模式与现代风险导向审计模式的比较,认识和了解现代风险导向审计模式的具体情况,从而对促进我国审计职业界的发展产生一些有益的启示。     

航天企业可持续发展审计初探

企业可持续发展审计是一种超越财务报表而将企业发展战略、经营过程和结果一体化的审计模式。它拓展了审计发挥作用的时间和空间范围。通过分析加入WTO后审计环境的变化及其影响和企业财务审计的缺陷，结合航天企业可持续发展战略审计实践，提出了企业可持续发展审计的基本框架和基本内容，对于航天企业开展可持续发展审计有前瞻性的指导意义。     

试论公司治理结构下的内部审计

现代内部审计是公司治理结构下新型的内部审计关系,对于实现组织增加价值和提高组织的运作效率具有非常重要的意义和作用.文章分析了审计委托者、审计主体、审计客体三者之间最基本的审计关系,分析三者之间可能存在的矛盾和冲突,提出了解决的办法.     

加强高校内部审计在反腐败中的作用研究

高校内部审计是惩治和预防腐败体系中不可缺少的重要组成部分。通过对高校内部审计机构的独立性、审计内容、审计职能的发挥、审计结果的运用等方面进行分析研究,探讨如何发挥高校内部审计在学校反腐败工作中的作用,在监督的基础上达到制度反腐、把权力关进制度笼子的效果。     

高校内部开展绩效审计的探讨

绩效审计在国外已有多年的发展历史,形成了较完整的理论体系,我国的绩效审计还处于探索阶段。随着经济的发展人们越来越关注资源的使用效率,绩效审计的开展成为未来的发展方向。本文就高校内部审计的现状,高校内部开展绩效审计的必要性、途径进行探讨,为在高校内部开展绩效审计进行探索和努力。     

Launch vehicles and the commercial uses of outer space : The underlying economic issues

This article discusses the economics of the demand for and supply of launch vehicles. Demand is derived from both commercial and governmental uses of space, while the supply of launch vehicles is determined by governmental needs which are rarely based on economic criteria alone. Multipurpose launches such as the Space Shuttle should be viewed as a national resource instead of a profit-seeking venture. Because of the mixing of government and private uses for space vehicles, traditional economic analysis provides only a starting point for policy decisions.     

我国实施环境审计的理性思考

环境问题已成为人类所面临的全球性严峻挑战，在我国尤为突出。解决环境问题，实施可持续发展战略，是一个庞大而复杂的系统工程，环境审计作为综合性的经济监督手段，是其中必不可少的重要组成部分。但我国环境审计的理论研究和实践工作刚刚起步，尚处于探索阶段，探讨开展我国环境审计的策略，已成为亟待解决的一个课题。     

Will space run out of space? The orbital debris problem and its mitigation

An appraisal of current and future risks from space debris is presented with the aid of calculations carried out by the MASTER model. The efficacy of various technical options -- such as fuel venting, de-orbiting and use of a graveyard orbit -- for counteracting the problem is discussed. The article then focuses on governmental and international cooperative measures and looks at the recent work done by subcommittees of the UN COPUOS.     

The PCA Rules for dispute settlement in outer space: A significant step forward

Outer space activities have evolved significantly. While they were previously the exclusive domain of a restricted number of states, now thanks to technological advances and the easing of governmental restrictions, space activities are carried out on a much larger scale and involve subjects of both a governmental and non-governmental nature. Furthermore, the commercial uses of outer space are making space business increasingly profitable and attractive to potential investors. As the economic value of outer space activities, as well as the number of space actors grows, it is nearly inevitable that international disputes related to the use of outer space will occur. Until recently, international space law contained little dedicated machinery to settle international outer space-related disputes. This absence significantly weakened the applicability and enforceability of space law and contributed to a climate of uncertainty. In order to address these issues, the Permanent Court of Arbitration (PCA) adopted the Optional Rules for Arbitration of Disputes Relating to Outer Space Activities on 6 December 2011. The PCA Space Rules represent a significant development in the field of space law because they provide a voluntary and binding dispute settlement method accessible to all space actors and modeled on the specific legal and economic characteristics of space activities. This paper describes the genesis of the PCA Space Rules, assesses their content and innovative character, evaluates their possible implications for the settlement of outer space disputes, and argues that they should be positively received by the outer space community.     

Space law and policy 2010: The IISL–IAA symposium

The first of a new series of annual symposia organized by the IISL and the IAA, in partnership with others, was held in Washington, DC in May 2010. It examined the effect of space law on international civil, commercial and governmental space activities, with the emphasis on US activities in particular. The importance of developing appropriate legal mechanisms to assure the sustainability of space was highlighted, as was the need for the legal profession to explain the differences between various legal tools for space governance. With the growing involvement of new states in space, the current legal regime may need to be amended.     

开展涉农专项资金财务收支审计

新农村建设是我国建设小康社会的一项重要任务。为促进新农村建设资金到位,督促相关单位管好、用好新农村建设资金,开展涉农专项资金财务收支审计显得十分必要。本文围绕开展涉农专项资金财务收支审计,提出了需要加强的九项重点工作,并阐述了其作用。     

廊坊市涉外人员跨文化素质研究

全球化是社会生产力发展的客观趋势,它已经成为当今世界的重要特征,在全球化背景下廊坊市对外交流活动日益增多,由文化冲突造成的交流不畅问题也日益凸显。因此提高廊坊市涉外人员跨文化素质,有利于外向型经济的发展和国际化城市的建设。廊坊市的涉外政府部门、企事业单位以及高校都应该按照自身涉外需求,增强涉外人员的跨文化素质,提高跨文化交际能力。     

Evaluating research for disruptive innovation in the space sector

Many governmental space activities need to be planned with a time horizon that extends beyond the comfort zone of reliable technology development assessments and predictions. In an environment of accelerating technological change, a methodological approach to addressing non-core technology trends and potentially disruptive, game-changing developments not yet linked to the space sector is increasingly important to complement efforts in core technology R&D planning.Various models and organisational setups aimed at fulfilling this purpose are in existence. These include, with varying levels of relevance to space, the National Aeronautics and Space Administration (NASA) Institute for Advanced Concepts (NIAC, operational form 1998 to 2007 and recently re-established), the Defence Advanced Research Projects Agency of the US Department of Defence, the Massachusetts Institute of Technology (MIT) Medialab, the early versions of Starlab, the Lockheed Skunk Works and the European Space Agency's Advanced Concepts Team.Some of these organisations have been reviewed and assessed individually, though systematic comparison of their methods, approaches and results have not been published. This may be due in part to the relatively sparse scientific literature on organisational parameters for enabling disruptive innovation as well as to the lack of commonly agreed indicators for the evaluation of their performance. Furthermore, innovation support systems in the space sector are organised differently than in traditional, open competitive markets, which serve as the basis for most scholarly literature on the organisation of innovation. The present paper is intended to advance and stimulate discussion on the organisation of disruptive innovation mechanisms specifically for the space sector. It uses the examples of the NASA Institute for Advanced Concepts and the ESA Advanced Concepts Team, analyses their respective approaches and compares their results, leading to the proposal of measures for the analysis and eventual evaluation of research for disruptive innovation in the space sector.     

Environmental protection in space: a quantitative policy study

Survey data were collected in the USA from a national sample of chief executive officers. The first goal of the research was to identify national policies and strategies to control orbital debris, without imposing undue negative impacts on the US private and governmental space sectors. The second goal was to test a theoretical model, developed to predict the willingness of respondents to accept a national space environmental safety programme. National and International implications were drawn.