国有企业在国民经济发展中起支柱作用,如何在国有企业实施研究型审计仍处于探索阶段.本文研究构建了以研究型审计立项体系、研究型审计实施体系和研究型审计成果体系为核心的国有企业研究型审计实现路径,旨在为审计机关开展国有企业研究型审计提供参考.

近年来,营业收入审计失败的案例层出不穷,例如振隆特产、紫鑫药业、粤传媒和雅百特等.从2000年至2020年证监会处罚涉及的报表项目来看,营业收入舞弊高居第一,收入舞弊是财务报表审计的重灾区,一共出现了228次.企业的营业收入和营业利润是报表使用者评价企业经营业绩和盈利能力的关键指标,也是上市公司保持上市资格、再融资和业绩评价等的重要指标,因此,营业收入是企业舞弊高发风险领域,审计师需要对营业收入保持职业谨慎性,搜集充分适当的审计证据来评价营业收入.

本文对2016-2017年A股市场上的非金融类企业上市公司治理结构与审计费用进行实证检验分析,从董事会规模、独立董事比例、监事会规模、管理层持股比例、委员会设立个数、终极控制权性质等主要方面分析其对审计费用的影响.回归结果显示,上市公司治理结构越有效率,对审计质量的要求越高;治理层治理动机越强,审计费用越高.因此本文建议提升上市公司治理效率,适当进行股权激励,完善治理结构,寻求高质量的审计服务,有效缓解代理成本.

本文选取创业板上市公司金亚科技为案例研究对象,结合其内部治理特征及外部治理情况对金亚科技的财务重述行为进行分析,并针对研究结论提出完善公司治理以减少财务重述发生的若干建议.

领导干部资源环境责任审计成果应用就是将领导干部资源环境责任审计结果与领导干部个人利益密切关联起来,它是领导干部资源环境责任审计终极目标的实现手段.领导干部资源环境责任审计成果应用有两种模式:一是审计部门直接应用领导干部资源环境责任审计成果,称为直接应用模式;二是审计部门推动其他相关部门应用领导干部资源环境责任审计成果,称为推动应用模式.直接应用模式的主要路径包括提供审计信息、报告审计结果、公开审计结果和处理处罚违规行为;推动应用模式的主要路径包括移送违规行为、完善体制机制制度和用于干部管理.

高等职业教育大力发展职业资格证书制度是真正以就业为导向,从企业对人才的实际需求出发,培养高素质应用型人才的有力举措。太原大学管理系人力资源管理专业从2004年起逐步推行双证书的人才培养模式,把职业资格证书的鉴定与就业岗位(群)能力培养纳入到人才培养方案中,科学设置和优化课程体系,以理实一体化教学改革为突破口,把实践教学与职业资格证书的鉴定贯穿于人才培养的全过程。双证书人才培养模式受到了学生和用人单位的好评,并取得了阶段性成果。

"Double-Certificate"system has become the necessary trend for the development of senior vocational education as well as the internal requirement of the reform of talent training mode in senior vocational colleges.Nowadays,there are many disadvantages in the majors related to economic management such as inadequate attention to practical teaching,poor construction of practice bases inside and outside school,tutors' imbalanced professional levels hindering students from improving their practical skills.We should promote reform in practical teaching by improving our recognition on the link,reforming course structure,strengthening practice bases inside and outside school,and so on,so as to establish a scientific practical teaching system.

股东优先购买权是一项法定权利,是股东基于股东资格而享有的请求权。相对于实务中出现的因股东优先购买权而提起的诉讼而言,我国《公司法》中对其规定还比较粗陋。由于我国《公司法》中未对部分行使优先购买权作出明确规定,因此可能造成转让股东与其他股东之间的利益冲突。文章归纳总结部分优先购买权不宜行使之缘由,并提出解决此类问题的具体思路,以便对实务中出现的部分行使优先购买权纠纷的解决提供一些参考和借鉴。

股东查阅权是股东知情权的重要内容。股东查阅权的准确适用有助于股东深入了解公司真实的经营情况,保护投资者的合法权益。本文从一个案例入手引入了探讨查阅请求权法律制度的必要性,进而对股东查阅请求权进行了理论分析与阐释。文章从查阅权主体、查阅权客体两个方面论述了股东查阅请求权纠纷的司法裁量问题。

2008年新实施的《企业所得税法》第一次以法律的形式对资本弱化进行了规制。文章对该法实施前后的关于资本弱化的法规作一比较研究,并指出我国现行《企业所得税法》对资本弱化规定的不足及完善之处。

Shareholder′s access right is a major guarantee for shareholders to exercise their rights.Improve the system of the right to participate in management to improve the company′s business actively and effectively,satisfy investors to set up the company needs,promote our country company competition ability to wait for a respect to have important sense.This paper will discuss the issue on the judicial judgment from three aspects as follows： the procedure to perform the right,the purpose of the right and the liability to put forward evidence,and the challenge posed by the vacancy of the law.Make shareholder′s access right system operable and put forward feasible suggestions.

知情权是纳税人的基本权利之一,纳税人利用知情权监督政府,参与国家事务的管理。文章归纳总结现代税收国家对于纳税人知情权的保护方式,分析我国对纳税人知情权保护的现状,并提出改善的措施,以期促进我国服务型税务体系的建立。

我国新《公司法》确立了股东派生诉讼制度,该制度对于预防公司高级管理人员、控制股东以及第三人侵害公司利益,完善公司治理结构,保护中小股东的合法权益具有重要的作用。笔者从派生诉讼的定义、性质入手,对股东派生诉讼的理论基础、当事人的范围、前置程序等问题进行粗浅的分析,以期促进我国的派生诉讼制度立法完善。

Individual income tax is an important tool to adjust the distribution of people's income,which plays an positive role in adjusting the gap between the poor and the rich,and realizing social justice as well.However,the protection conducted through the tax has not made taxpayers treated in a fair way,which has hindered the tax to fully function.In order to build a harmonious society,we have to strengthen the reform of individual income tax,making it fully play its role,so as to make individual income tax system promote social justice and to realize the concept of human orientation in a better way.

In recent years, the value of the economic law has been embodied in the company law to the full with the entire interests of society valued. Besides standardizing the organization and action of the company, the object of drawing up the company law is to protect the lawful rights and interests of the company, shareholders and creditors, and to maintain social stability. The corporate governance stipulated in the company law is a guarantee for the effi- ciency of the company＇s operation, and its improvement serves as the social effect tO some extent. The personality denial system and the provision stipulated in the company law on upholding social equity and justice are the expression of the value of the economic law. The objective of the company should be both to pursue maximum profit and to make social effect.

在高职教学中,课程教学是教学活动的基础。经济法课程是经济类专业学生必修的专业基础课,对学生今后掌握处理相关问题的方法和技能,利用法律手段,保护自己的正当权益,起着至关重要的作用。要做好经济法课程的教学工作,必须找出当前存在的问题,并有针对性地从课程教学目标、教学内容、教学方法等方面加以改革,尊重和培养学生的主体意识和主体能力,从而进一步提高课程的教学效果。

本文通过对知识经济的具体介绍,在对其充分理解的基础上,针对其对会计的影响逐一进行分析、阐述。并结合我国会计业所存在的问题,对未来的会计变革和发展趋势做出进一步思考。

Starting with establishing and improving inside control system of enterprises,the article analyzes the relation between inside control and inside audit.Secondly,from analyzing the current situation of inside audit in our country,it describes that there is no optimism for the inside audit in our country.Finally,the author proposes some measures.