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审计机关发挥宏观管理部门作用:理论、路径和展望 被引量:4
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作者 王彪华 王帆 褚茂康 《中央财经大学学报》 CSSCI 北大核心 2023年第8期3-11,共9页
党的二十大提出“健全党统一领导、全面覆盖、权威高效的监督体系”,这为做好审计监督工作提供了行动指南和根本遵循,需要审计在党和国家监督体系中发挥重要作用。宏观管理是对整个社会的经济、政治、文化等的整体管理,审计机关作为我... 党的二十大提出“健全党统一领导、全面覆盖、权威高效的监督体系”,这为做好审计监督工作提供了行动指南和根本遵循,需要审计在党和国家监督体系中发挥重要作用。宏观管理是对整个社会的经济、政治、文化等的整体管理,审计机关作为我国宏观管理部门之一,对我国社会的整体管理具有自身优势和重要作用。本文基于宏观管理的部门属性视角,首先从国家治理理论中寻找审计机关作为宏观管理部门的证据,并通过归纳宏观部门的作用特质来分析审计站位立足国家发展、审计理念融入研究思维、审计范围涵盖广泛、审计工作方式多样等审计机关发挥作用的特征;再从历史做法、现实选择和路径经验这三个方面出发具体分析审计过程融入研究思维、审计结果坚持问题导向、审计整改强调标本兼治、审计防风险贯穿工作全程等审计机关作为宏观管理部门发挥作用的路径;最后从理论和实践创新两个层面做进一步拓展和设想。 展开更多
关键词 审计机关 宏观管理部门 作用机理 实践路径
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Influence of increased shares on the performance of liquor listed companies:A factor-based analysis
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作者 chu mao-kang ZUO Tian-yan 《Ecological Economy》 2020年第2期90-101,共12页
With the gradual deepening of the reform of the shareholding system,more and more shareholders of listed companies have taken measures to increase their shareholdings to absorb capital,while at the same time achieving... With the gradual deepening of the reform of the shareholding system,more and more shareholders of listed companies have taken measures to increase their shareholdings to absorb capital,while at the same time achieving the purpose of delivering good news to the market.This article uses the liquor industry as an analysis sample to build six categories of enterprise performance index evaluation systems for debt solvency,development capability,operating capability,per share capability,cash flow capability and profitability.Through factor analysis,it has been shown that the increase in shares of liquor listed companies can improve the performance of enterprises to a certain extent,but the effect of the increase in shares is also affected by other factors such as the size of the enterprise,the operation and management of the company,and the image of the product market.According to the empirical conclusion,it is proposed that on the one hand,the company should increase its shareholdings reasonably according to the company’s own situation.On the other hand,it needs to focus on the current problems of the enterprise and properly solve the current dilemma of the enterprise.Finally,according to the degree of impact of various indicators involved in the empirical test on corporate performance,it is believed that liquor listed companies need to focus on optimizing corporate asset structure and improving product sales,and on the basis of improving profitability and asset return,they should pay attention to corporate cash flow. 展开更多
关键词 liquor industry listed company shareholding increase business performance factor analysis
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The relationship between rural infrastructure and agriculture-related funds under rural revitalization strategy
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作者 chu mao-kang ZHANG Min-ling 《Ecological Economy》 2020年第4期274-283,共10页
The rural revitalization strategy is one of the“seven strategies”clearly listed in the report of the 19th CPC National Congress.In order to better promote the effective implementation of rural revitalization policie... The rural revitalization strategy is one of the“seven strategies”clearly listed in the report of the 19th CPC National Congress.In order to better promote the effective implementation of rural revitalization policies,it is necessary to give full play to the cornerstone role of rural infrastructure in rural revitalization.This paper first analyzes the supervision mechanism of agriculture-related funds,and then selects the rural development data of local governments in 30 provinces,municipalities,and autonomous regions from 2013 to 2017 as samples to regress and analyze the coupling relationship between my country’s rural infrastructure construction and agriculture-related funds.The study found that my country’s rural infrastructure construction and agriculture-related funds are positively correlated,and the greater the proportion of local finance in agriculture-related funds,the stronger the impact of agriculture-related funds on rural infrastructure construction investment.Policy recommendations such as the proportion of local finances are proposed. 展开更多
关键词 rural revitalization strategy rural infrastructure construction agriculture-related funds audit and supervision
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