Economic responsibility audit is an important part of the socialist audit supervision system with Chinese characteristics.It is an important responsibility of audit institutions at all levels to carry out economic res...Economic responsibility audit is an important part of the socialist audit supervision system with Chinese characteristics.It is an important responsibility of audit institutions at all levels to carry out economic responsibility audit.This article conducts a comprehensive and profound analysis of the problems existing in the current grassroots economic responsibility audit work.In addition,countermeasures and suggestions are proposed in this article,which are of positive significance to promote the economic responsibility audit work of leading cadres.展开更多
Taking the necessity of economic responsibility audit of state-owned enterprises as the starting point of the research, this paper constructs a risk-oriented intelligent framework of economic responsibility audit. Thr...Taking the necessity of economic responsibility audit of state-owned enterprises as the starting point of the research, this paper constructs a risk-oriented intelligent framework of economic responsibility audit. Through this research, we can provide some useful suggestions for perfecting the risk-oriented economic responsibility audit.展开更多
Economic responsibility audit is an important part of the market supervision mechanism of socialism with Chinese characteristics. The "Regulations on Auditing Economic Responsibilities of Major Leading Cadres of ...Economic responsibility audit is an important part of the market supervision mechanism of socialism with Chinese characteristics. The "Regulations on Auditing Economic Responsibilities of Major Leading Cadres of the Party and Government and Major Leaders of State-owned Enterprises and Institutions" (hereinafter referred to as the "Regulations") formulated by the general office of the CPC Central Committee and the general office of the State Council define the contents, implementation procedures, audit evaluation and application of audit results of the audit of major leaders of state-owned enterprises. With the continuous development of social economy, the importance of internal audit in small and medium-sized enterprises has become increasingly prominent. However, due to the small and medium-sized enterprises affected by their own size, nature and other factors, some enterprises have not yet set up internal audit institutions, even if the establishment of internal audit institutions can not maintain the independence of the audit, coupled with the lack of professional personnel, the internal audit work has not played a good role. Therefore, it is particularly important to explore the reform path to solve these problems.展开更多
With the implementation of a series of policies to support rural development,such as the national rural revitalization strategy and poverty alleviation,the economic responsibility audit of township party and governmen...With the implementation of a series of policies to support rural development,such as the national rural revitalization strategy and poverty alleviation,the economic responsibility audit of township party and government leading cadres has been given new responsibilities and missions.However,some grass-roots audit institutions are faced with practical difficulties such as the solidification of audit thinking,slow progress of audit informatization construction,and large gap of grass-roots audit resources.The only way to overcome the difficulties is to explore the transfonnation of the economic responsibility audit and countermeasures of the township party and government leading cadres by tracing the source and adapting measxires according to the difficulties.展开更多
This paper intends to critically review some of the challenges rooted in Aruba’s civil law legal heritage in stimulating a post-corona economic recovery which should ideally be driven towards economic diversification...This paper intends to critically review some of the challenges rooted in Aruba’s civil law legal heritage in stimulating a post-corona economic recovery which should ideally be driven towards economic diversification.It also seeks to contextualize the effect of Aruba’s civil law system on economic growth compared to other Caribbean states with similar size,population,and tourism dependency but with legal systems rooted in the common law.This paper’s methodological approach is meta-analytical and includes a critique of the labor laws as well as the substantive role of the state in driving economic performance that is a normative feature in some civil law states.It posits that Aruba’s economic responsiveness,to the coronavirus should consider legal origins as a factor that limits its capacity and capability to execute an effective restructuring of tired economic paradigms and introduce new economic models that would challenge its mono-economic status.展开更多
文摘Economic responsibility audit is an important part of the socialist audit supervision system with Chinese characteristics.It is an important responsibility of audit institutions at all levels to carry out economic responsibility audit.This article conducts a comprehensive and profound analysis of the problems existing in the current grassroots economic responsibility audit work.In addition,countermeasures and suggestions are proposed in this article,which are of positive significance to promote the economic responsibility audit work of leading cadres.
文摘Taking the necessity of economic responsibility audit of state-owned enterprises as the starting point of the research, this paper constructs a risk-oriented intelligent framework of economic responsibility audit. Through this research, we can provide some useful suggestions for perfecting the risk-oriented economic responsibility audit.
文摘Economic responsibility audit is an important part of the market supervision mechanism of socialism with Chinese characteristics. The "Regulations on Auditing Economic Responsibilities of Major Leading Cadres of the Party and Government and Major Leaders of State-owned Enterprises and Institutions" (hereinafter referred to as the "Regulations") formulated by the general office of the CPC Central Committee and the general office of the State Council define the contents, implementation procedures, audit evaluation and application of audit results of the audit of major leaders of state-owned enterprises. With the continuous development of social economy, the importance of internal audit in small and medium-sized enterprises has become increasingly prominent. However, due to the small and medium-sized enterprises affected by their own size, nature and other factors, some enterprises have not yet set up internal audit institutions, even if the establishment of internal audit institutions can not maintain the independence of the audit, coupled with the lack of professional personnel, the internal audit work has not played a good role. Therefore, it is particularly important to explore the reform path to solve these problems.
文摘With the implementation of a series of policies to support rural development,such as the national rural revitalization strategy and poverty alleviation,the economic responsibility audit of township party and government leading cadres has been given new responsibilities and missions.However,some grass-roots audit institutions are faced with practical difficulties such as the solidification of audit thinking,slow progress of audit informatization construction,and large gap of grass-roots audit resources.The only way to overcome the difficulties is to explore the transfonnation of the economic responsibility audit and countermeasures of the township party and government leading cadres by tracing the source and adapting measxires according to the difficulties.
文摘This paper intends to critically review some of the challenges rooted in Aruba’s civil law legal heritage in stimulating a post-corona economic recovery which should ideally be driven towards economic diversification.It also seeks to contextualize the effect of Aruba’s civil law system on economic growth compared to other Caribbean states with similar size,population,and tourism dependency but with legal systems rooted in the common law.This paper’s methodological approach is meta-analytical and includes a critique of the labor laws as well as the substantive role of the state in driving economic performance that is a normative feature in some civil law states.It posits that Aruba’s economic responsiveness,to the coronavirus should consider legal origins as a factor that limits its capacity and capability to execute an effective restructuring of tired economic paradigms and introduce new economic models that would challenge its mono-economic status.
