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政府财务报告审计的多次博弈复核机制--基于内部审计参与的理论分析
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作者 陈敏 袁天荣 孙文仪 《会计论坛》 2022年第2期178-194,共17页
内部审计参与政府财务报告审计,体现了国家审计对内部审计资源的加大力度利用,但因国家审计、内审机构和内部审计协会之间存在合作摩擦,需要深入研究质量复核的机制设计。本文在分析多次博弈复核设置原因的基础上,围绕减少上述三个主体... 内部审计参与政府财务报告审计,体现了国家审计对内部审计资源的加大力度利用,但因国家审计、内审机构和内部审计协会之间存在合作摩擦,需要深入研究质量复核的机制设计。本文在分析多次博弈复核设置原因的基础上,围绕减少上述三个主体之间的合作摩擦,运用经济治理理论,分析并揭示:内部审计协会作为机制的构建主体,对复核岗管理权采用一体化治理方式,将加强内审机构的独立性;对标准定制服务采用专业委员会自主治理方式,能持续提供标准定制服务;对复核工作报告采用市场治理方式,能促进内部审计协会和国家审计按价值规律实现服务交易。 展开更多
关键词 内部审计 政府财务报告审计 经济治理理论 多次博弈复核 三重治理
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Decoupling effects of driving factors on sediment yield in the Chinese Loess Plateau 被引量:4
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作者 Xiaojing Tian Guangju Zhao +5 位作者 Xingmin Mu Pengfei Zhang Peng Gao wenyi sun Xiaoyan Lu Peng Tian 《International Soil and Water Conservation Research》 SCIE CSCD 2023年第1期60-74,共15页
Investigations of runoff and sediment yield changes and their relationships with potential driving factors provide good insights for understanding the mechanisms of hydrological processes.This study attempted to prese... Investigations of runoff and sediment yield changes and their relationships with potential driving factors provide good insights for understanding the mechanisms of hydrological processes.This study attempted to present a comprehensive investigation on the spatiotemporal variations of sediment yield in the Loess Plateau using continuous observed data at 46 hydrological stations during 1961-2016,and its responses to changes of precipitation,land use/cover and vegetation cover were analyzed by using the Partial Least Squares-Structural Equation Model(PLS-SEM).The results indicated that sediment yield reduced pro-nouncedly during 1961-2016 in the Loess Plateau,and 77.9%of this variation was explained by the combined effects of precipitation,land-use change,vegetation dynamics and runoff reduction.Indirect effects of precipitation,land-use change,and vegetation cover on sediment yield were 0.242,-0.528 and-0.630(P<0.05),respectively,and direct effect of runoff on sediment yield was 0.833(P<0.05).According to the Pearson Correlation Coefficient,the strongest positive correlation existed between annual sediment yield and runoff(r=0.88,P<0.05),followed by vegetation cover(r=-0.47,P<0.05)and land-use change(i.e.forest land and grassland)suggesting their significant trapping effects on soil erosion.However,lower correlations were examined between sediment yield and precipitation indices(-0.14<r<0.34),and a relatively higher relationship was examined between sediment yield and heavy rainfall(P_(25))(r=034).Overall,changes in runoff and land-use/vegetation cover well explained varia-tions in sediment yield in the Loess Plateau.The findings are expected to provide scientific and technical support for future soil and water conservation planning in the Loess Plateau,and are valuable for sus-tainable water resources and sediment load management in the Yellow River Basin. 展开更多
关键词 Sediment yield Driving factors Correlation analysis PLS-SEM Loess Plateau
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