队长任期目标的阶段审计评议

队长(包括经理、厂长,下同)离任经济责任审计,是随着我国社会主义企业改革的深入而建立的一种审计制度。实践证明,在队长离任时进行经济责任审计,对加强微观经济监督、宏观经济控制和完善队长负责制,促进管理体制和干部制度改革等,都具有积极作用。随着改革的深入发展,地质勘探系统已普遍推行队长负责制,同时也出现了一些新问题。有的队长考虑眼前利益多,从长计议少;注重任期内政绩多,规划未来少;为职工搞实惠多,考虑国家利益少,甚至出现违纪现象。     

基于资产负债表的领导干部自然资产离任审计方法研究——以甘肃省水资源审计为例

近年来,我国明确提出“探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计”。但如何将自然资源资产负债表运用于地方领导干部自然资源离任审计实践,目前仍处于探索阶段。从制度功能角度来看,在地方领导干部自然资源资产离任审计中,自然资源资产负债表通过为领导干部离任审计提供有效的基础信息,减少自然资源管理风险,使自然资源资产离任审计有效约束领导干部任期内自然资源管理工作,充分提高自然资源管理效率。用资产负债表模糊综合评价法对我国典型的干旱、半干旱区水资源短缺的甘肃省2014-2016年内水资源管理与保护的履责情况进行综合评价。结果表明,以自然资源资产负债表为基础的领导干部自然资源离任审计,能够通过自然资源管理责任变动状况的评价指标,深入分析地方政府自然资源管理存在的问题,总体评价领导干部任期内自然资源管理的有效性。     

任期经济责任审计存在的主要问题及对策

论述了目前经济责任审计中存在的主要问题，提出了解决问题的方法和对策，对于完善任期经济责任审计制度有指导意义。     

甘肃地下水监测工作中审计方法探讨

甘肃省根据领导干部自然资源资产离任审计的实施意见,对领导干部实行自然资源资产离任审计,而水资源是自然资源审计的重要内容。水资源又分为地表水和地下水,地下水作为水资源中的基本要素,是一项服务于经济社会与生态环境可持续发展的基础性工作,对地下水监测工作进行审计尤为重要。本文对甘肃地下水监测工作现状概况进行论述,重点对自然资源资产负债表中地下水资源的编制与审计工作进行探讨,针对目前甘肃地下水监测与审计中存在的问题,提出应探索编制地下水资产负债表和评价指标,提高审计效果和效率,推进甘肃省生态文明建设。     

进一步完善承包经营责任审计工作

1 煤田地质单位承包经营责任审计工作现状与存在问题 随着经济体制改革的深入,工业企业承包经营责任制近年来有了较快的发展,这是我国实行国有资产的所有权与经营权适当分离,进一步增强大中型企业活力的重大措施。为此,国务院于1988年2月发布了《全民所有制工业企业承包经营责任制暂行条例》,接着,国家审计署又于同年7月颁发了《关于全民所有制工业企业承包经营责任审计的若干规定》,从而为工业企业承包经营的健康发展及开展承包经营责任审计工作提供了法律依据。     

会计集中核算后对内部审计的影响及对策

实行会计集中核算是现代企业财务管理的一项重要内容,是会计核算方式的一次重大变革,符合国际财务管理发展的趋势。我院顺应财务管理的发展趋势适时实行了会计集中核算,经过一年多的实践,这一会计管理体制在企业理财和会计监督方面发挥了积极作用,同时也对院内部审计工作带来了挑战。对实施会计集中核算制度后的利弊和对内部审计工作产生的影响以及应该采取的对策进行了探讨,提出了实施会计集中核算后审计应采取的对策,即:调整审计工作思路,积极改进和探索新的审计方法、规范审计操作程序,把握好违规违纪问题的责任划分、调整审计重点、适时调整审计工作方式等。     

浅谈企业集团内部经济责任审计

开展内部经济责任审计,已成为国有或国有控股企业集团内部控制的一个不可替代的重要环节.根据内部经济责任审计的特点和国有或国有控股企业集团目前开展内部经济责任审计的现状就如何开展好内部经济责任审计提出几点建议.     

无棣县多措并举促实现耕地动态平衡

2009年以来,无棣县国土资源局积极加强耕地保护力度,多措并举大力促进耕地动态平衡。一是构筑耕地保护责任体系。将耕地保护列入政府年度目标考核体系,将全年的耕地保护责任目标层层分解落实到各乡镇,进一步修订完善考核办法,把耕地保护列为考核乡镇政府领导班子绩效的重要内容,实行耕地和基本农田保护领导干部离任审计制度。     

朱训部长在地矿部审计工作会议上的讲话(摘要)

一、地矿部审计工作的主要任务.地矿部的审计工作在国家审计署的关怀、指导帮助下,通过各级领导的努力和全体审计工作人员的辛勤劳动,是搞的不错的.我们的审计机构已经初步建立,工作也已经初步开展起来了,不少单位在如何搞好审计工作方面,进行了一些有益的探索,也取得了一些经验,在做好审计工作,促进改革,促进党风根本好转,促进地质找矿,提高地质工作的社会经济     

勘测设计单位内部审计工作存在的问题及对策

相对于技术、经济的快速发展,勘测设计单位内部审计的发展还相对滞后,内部审计工作存在的一些问题逐渐浮出水面,有些问题甚至已成为影响勘测设计单位发展的障碍,本文从目前勘测设计单位内部审计工作的现状剖析入手,提出相应的解决对策。     

“This is a Montreal Issue”: Negotiating responsibility in global production and investment networks

While geographers have increasingly focused on how global commodity and production networks create new ‘geographies of responsibility’ there has been little empirical work considering how responsibility is worked into management systems and social activism in such networks. Drawing on literature from global production networks, geographies of responsibility and other literatures, this paper explores the dynamic and contested ways in which concepts of responsibility can play a role in network regulation. Both foreign direct investment and commodity networks (here referred to as ‘global production and investment networks’) are subject to complex negotiations and compromises involving corporate social responsibility and sustainability initiatives as well as shareholder activist, human rights, labor, and environmental activism. This is illustrated by reference to conflicts in Canada over Alcan, Inc.’s investments from 1993 to 2007 in the Utkal Alumina Project in Orissa, India. The project involved significant socio-environmental conflict. In Canada, Alcan’s investment was met by civil society campaigns that tested the company’s commitments to sustainability and corporate social responsibility. The case study suggests revising theories of geographies of responsibility. While foreign direct investment can create new relationships between distant others, these are fluid and contingent and not necessarily desirable. Rather than see networks as a source of responsibility we should work to ensure that the relationships that networks foster be structured to ensure our deeper values are respected.     

会计职业道德规范之我见

会计人员应具备的职业道德包括爱岗敬业、熟悉法规、依法办事、客观公正、搞好服务、保密守信六个方面。在市场竞争日益激烈的今天,对从事财会工作的人员提出了更高的要求。     

Lithodemes in the new millenium: a bibliographical survey

The term “lithodeme” was proposed 30 years ago for the purpose of crystalline rock stratigraphy. However, there are inconsistencies in its understanding. For example, it is unclear whether it is suitable to apply this term to layered intrusions or not: different specialists/organizations offer different approaches. A bibliographical survey of the geological literature published after 2000 demonstrates that the term “lithodeme” is used too rarely, although its use for magmatic and metamorphic rocks is well balanced. In addition 65% of all papers considering lithodemes deal with North and South America. Moreover, some specialists employ genesis and age when they delineate lithodemes, whereas other do not. If modern geology really still needs the lithodemic approach, researchers should work towards reaching consensus on what the term “lithodeme” means, and they should also devote effort to promote this approach internationally.     

上海市存量工业土地再开发的节约集约利用探讨

本文从上海币存量土地现状出发,分析存量工业土地产生的原因,并主要针对存量工业土地的再开发提出相应的解决办法,从而为上海市土地节约集约利用开拓一条新途径。     

地勘单位用人问题管窥

针对某些地勘单位干部选拔及用人过程中存在的任人唯亲等不正之风问题,从“考察失真、关系利益、任用随意、责任层次不清”四个方面进行了根源剖析,并着重在“强化责任意识、严格考察程序、规范领导行为、完善监督机制”等方面提出了整改措施。     

文登市全面推行“三全”执法责任制

为加强做好国土资源执法监察工作,文登市国土资源局在认真贯彻落实好国土资源部执法监察各项规定的同时,在建立健全村级土地协管员、信访信息员、土地监督员的基础上,全市全面推行＂分级负责,层层监管＂的执法新机制,动员全社会力量参与国土资源管理,变国土部门一家管为大家管,扭转了国土资源执法监察工作的被动局面,是当前做好国土资源执法监察工作的有效途径。     

中国现代化进程中断的危机与我们的对策--论中国矿产资源战略的大调整

中国作为一个世界上最大的发展中国家,它的可持续发展的实质是其现代化进程能否持续下去,进而最终实现现代化。中国的现代化对矿产资源的需求趋势及矿产资源的严重匮乏将导致我国现代化中断的现实,突显出我国矿产资源战略必须实行大的调整这一紧迫的问题,改变目前现行的主要依靠自己的力量,开源节流,利用两个市场、两种资源的保障格局, 向利用国外资源为主兼顾利用国内资源为辅的资源保障战略。本文对国内帮产资源的现状及战     

项目国家审计对设计方要求初步分析

项目国家审计是一种执法监督活动,设计方满足审计要求是必不可少的义务和职责。通过铁路建设项目国家审计,初步分析国家审计对设计方要求,提出设计方满足项目国家审计要求的措施,为设计方适应国家投资市场规则及其变化趋势,规避设计风险,拓展设计方生存空间提供思路。     

深层搅拌法加固软土地基

结合天津市审计署宿舍楼地基加固的工程实例，较详细地介绍了水泥土深层搅拌桩的设计计算及施工技术。     

Multidimensional upstream weighting for multiphase transport on general grids

The governing equations for multiphase flow in porous media have a mixed character, with both nearly elliptic and nearly hyperbolic variables. The flux for each phase can be decomposed into two parts: (1) a geometry- and rock-dependent term that resembles a single-phase flux; and (2) a mobility term representing fluid properties and rock–fluid interactions. The first term is commonly discretized by two- or multipoint flux approximations (TPFA and MPFA, respectively). The mobility is usually treated with single-point upstream weighting (SPU), also known as dimensional or donor cell upstream weighting. It is well known that when simulating processes with adverse mobility ratios, SPU suffers from grid orientation effects. An important example of this, which will be considered in this work, is the displacement of a heavy oil by water. For these adverse mobility ratio flows, the governing equations are unstable at the modeling scale, rendering a challenging numerical problem. These challenges must be addressed in order to avoid systematic biasing of simulation results. In this work, we present a framework for multidimensional upstream weighting for multiphase flow with buoyancy on general two-dimensional grids. The methodology is based on a dual grid, and the resulting transport methods are provably monotone. The multidimensional transport methods are coupled with MPFA methods to solve the pressure equation. Both explicit and fully implicit approaches are considered for time integration of the transport equations. The results show considerable reduction of grid orientation effects compared to SPU, and the explicit multidimensional approach allows larger time steps. For the implicit method, the total number of non-linear iterations is also reduced when multidimensional upstream weighting is used.