《"十四五"国家审计发展规划》提出积极开展研究型审计,研究型审计对审计人才的研究思维、专业知识与调查研究能力、信息搜集与分析能力的培养提出了更高要求.基于当前地方高校审计人才培养中存在的教学内容、教学方法与研究型审计人才培养不适应,审计实践教学体系不完善,研究型审计师资力量不足的现状,本文从教学体系和教学方法改革、实践教学基地建设和研究型审计师资培养方面提出了相应对策.

2020年春暴发蔓延至今的COVID-19疫情,是对我国社会经济发展和人民生活造成严重损失与潜在影响的重大突发公共事件,期间有多个社会公益团体的内部控制机制在运行过程中暴露出了种种管理弊端与行为缺失,严重损害了公益组织的社会公信力和群众对慈善事业的支持热情;也不符合党的十九大报告及近期政府工作报告中提出的进一步完善社会救助机制、加强对慈善组织公益行为监管、引导内部控制制度建设和支持慈善事业健康发展等监管政策要求.文章结合COVID-19疫情这一突发公共事件的特定背景,首先归纳我国社会公益团体内控制度的主要特征;进而深入剖析了社会公益团体内控运行机制中的关键缺陷及其成因;最后提出若干针对缺陷治理制度的建设策略,以期为改善社会公益团体的运营环境与风险管理能力,协同推动政府部门取得社会治理能力和治理质量现代化的新发展提供参考.

党的十九大报告中明确提出,我国经济已经由高速增长转向高质量发展阶段,处于新旧动能转换的攻关阶段.而推进供给侧改革必须破除要素市场化配置障碍,降低制度性交易成本.同时,我国政府改革虽然取得了一定的成效,但是政府职能转变还不到位,法治意识、服务意识不强,官僚主义、形式主义仍然存在.在此背景下,文章探讨了在新旧动能转换过程中加强政府内部控制的必要性,分析了目前我国政府内部控制存在的问题,并提出了相应的解决对策,以期为经济发展提供制度供给,提高公共服务的效率和效果.

随着国家对金融市场管制的放松,金融产品创新层出不穷,金融全球化蔓延,由此导致金融风险加大,金融危机爆发的几率增加.同时,金融企业试图逃避监管,追求暴利,加大了不可预测风险和经济结果的不确定性.在这种环境下,金融企业内控信息披露显得格外重要.本文对2013年43家金融业上市公司内控信息披露质量进行分析,揭示其内控信息披露存在的现实问题,并对优化金融业内控信息披露提出了相应的建议.

本文以2008-2013年全国上市公司年度财务报告审计意见相关数据作为样本,探讨审计质量对会计师事务所竞争力的影响.分析发现:从静态角度来看,审计质量与事务所的竞争力呈现显著的线性正相关关系.未出具过非标准审计意见的事务所,其竞争力都不强.而从动态角度来看,连续6年出具过非标审计意见的事务所中,普遍呈现出审计质量提高不会抑制事务所的竞争力,事务所竞争力随着市场容量的增加略有增强的特点.未连续6年出具或6年间从未出具过非标审计意见的事务所竞争力几乎没有变化,事务所竞争力并没有随着市场容量的增加而有所提升.

互联网金融的快速发展在提高金融普惠性的同时不可避免地带来了新的风险,因此加强金融监管成为当前工作的重中之重,而审计监管是保障国家经济平稳运行的重要力量.文章从我国互联网金融发展的现状出发,分析了目前互联网金融可能存在的风险,结合当前我国互联网金融监管现状,从审计视角提出建立内部防范、外部监督的治理机制,从而防治互联网金融风险的发生.

There are two major aspects for farmers to borrow money: the formal credit and informal credit.According to 897 questionnaire data about credit needs assessment of farmers from Shaanxi Province and Gansu Province,we find that farmers prefer the informal credit.On the basis,the paper studies the factors farmers consider when they borrow money from the formal credit.Then the results show that reasons leading to the phenomenon include the mistrust of banks,farmers dislike the way of loans,the complicated procedures,interest rate factors,farmer' subjective preferences to the relatives and friends and so on.At last,the paper puts forward policy recommendations to solve the issue.

With the development of rural economy and the diversification in farm households operation, the capital demand of farmers is becoming more and more urgent. Meanwhile, the element of capital plays an increasingly prominent role in agriculture. However, there is a prevalent dilemma in rural financial markets in that many farm households have difficulty accessing the formal credit and in some cases rural financial institution has some problems to lend farmers. The main purpose of this paper was to present empirical findings about what and how factors influencing farm households accessed to formal credit. This paper employed a binary logistic regression model to examine whether and how the expected ＂soft＂ factors and ＂hard＂ factors impacted the formal credit availability to farm households. The results showed that education of farm, total household income, buying crop insurance or not, level of being trusted by RCC, and guilty level of default to RCC or bank impacted farm households formal credit availability significantly and positively. The results also showed that factors such as debt level of farm, willingness to take the risk, and if ever default to RCC or bank had significant and negative impacts on formal credit availability of farm households. In addition, age of farmers, assets value, farmland size, family size, the number of children in college or university, the percentage of income from agriculture and the willingness to pay higher interest rate had no significant impacts on accessing to formal credit. Based on survey findings and regression results, this paper gave policy suggestions to improve farm households ability to access to formal credit market.