期刊文献+
共找到4,625篇文章
< 1 2 232 >
每页显示 20 50 100
Coordination Mechanism of the Legal Protection of Resource Security with Its Relative Laws
1
作者 Chen Demin Wang Huabing 《Chinese Journal of Population,Resources and Environment》 北大核心 2008年第3期21-26,共6页
The basis of the legal protection of resource security is its relative laws, which have four main characteristics, which are foundational, divergent, comprehensive and of long-term social benefits in view. The coordin... The basis of the legal protection of resource security is its relative laws, which have four main characteristics, which are foundational, divergent, comprehensive and of long-term social benefits in view. The coordination mechanism of the legal protection of resource security with its relative laws meets the needs of the sustainable development of the economy, society and environment. It also facilitates and is facilitated by the modern transformation of the legal system in China, and upholds the legal system as a logically self-perfecting entity. Furthermore, this coordination bears scientific feasibility. 展开更多
关键词 resource security legal protection relative laws MECHANISM
下载PDF
Socio-economic development of countries based on the Composite Country Development Index(CCDI)
2
作者 Kalamkas NURALINA Raissa BAIZHOLOVA +2 位作者 Natalya ALEKSANDROVA Viktor KONSTANTINOV Alexander BIRYUKOV 《Regional Sustainability》 2023年第2期115-128,共14页
World experience indicates the existence of significant imbalances in the development of countries.The problem of assessing the rational development of the regional and national economy is becoming urgent,since such a... World experience indicates the existence of significant imbalances in the development of countries.The problem of assessing the rational development of the regional and national economy is becoming urgent,since such assessments can prevent development imbalances across countries.The aim of this study is to elaborate a methodology to assess the countries’socio-economic development by integraring 12 modern indices of socio-economic development into the Composite Country Development Index(CCDI).The methodology of this research was based on a set of key indices that described socio-economic development level in four fields(social development,digital development,economic development,and environmental security)and then these indices were integrated into the CCDI.The study further applied factor analysis and R-Studio software to define the gaps of social and economic development in 59 selected countries using the trigonometric function of the angle sine.The correlation analysis confirmed the existence of a close interrelation among the studied countries.This paper noted that due to the emergence of new priorities,it is necessary to revise the assessment methodology of socio-economic development level and expand them to cover the decisive factors.This was confirmed by the results obtained,demonstrating various combinations of the development level in the four fields and their impact on the CCDI.The scientific contribution of this research is to form a methodology(e.g.,the CCDI)for evaluating the socio-economic development level of countries in the world. 展开更多
关键词 Composite country Development Index(CCDI) Correlation analysis Social development Digital development Economic development Environmental security
下载PDF
The Governance of Complementary Global Regimes Dealing With War and Crime:The Interaction Between the United Nations and the International Criminal Court
3
作者 Andrea Marrone 《Journalism and Mass Communication》 2023年第1期17-25,共9页
The establishment of an international judicial institution responsible to verify on a case-by-case basis when serious humanitarian crimes would fall within the competence of domestic judicial authorities,and when an i... The establishment of an international judicial institution responsible to verify on a case-by-case basis when serious humanitarian crimes would fall within the competence of domestic judicial authorities,and when an international judiciary would be required is a visible accomplishment advocated for years.The important paradigm shift refers to governing the transitional challenges characterizing massive humanitarian escalations in conflict and post-conflict situations between the responsibility to protect civilians and the fight against the impunity of international crimes.In the current legislation of the UN the civilian protection duties are associated to the maintenance of peace and security and to the right of intervention in the domestic affairs of sovereign States for humanitarian reasons,extending further the reach of a criminal jurisdiction to punish the perpetrators.This has been the case in Darfur,Sudan,and Libya.Both these situations have been referred by the UN Security Council to the International Criminal Court(ICC).From an empirical perspective,it is still not demonstrated whether international criminal justice would have an impact on the maintenance and restoration of international peace and security,while its complementary role with global political regimes is in transition and deserves attention.The questions arising are as follow:how to rely on international criminal justice for the preservation,maintenance,and restoration of peace and security in extreme conflict zones,without solving the governance gaps during mass atrocity escalations characterized by jurisdictional referrals?Is this realistic considering the traditional concept of international security relying on old models of militarization,such as in the case of Libya?Are there political and strategic reasons for a postponement of accountability during such humanitarian interventions?In short,what kind of public authority is desired for the emerging regime of international criminal justice,and how would such tool function in the complexity of international governance? 展开更多
关键词 International law International Relations Peace and security International Criminal Justice
下载PDF
Research on Residents’Willingness to Protect Privacy in the Context of the Personal Information Protection Law:A Survey Based on Foshan Residents’Data
4
作者 Xiying Huang Qizhao Xie +5 位作者 Xunxun Jiang Zhihang Zhou Xiao Zhang Yiyuan Cheng Yu’nan Wang Chien Chi Chu 《Journal of Sustainable Business and Economics》 2023年第3期37-54,共18页
The Personal Information Protection Law,as the first law on personal information protection in China,hits the people’s most concerned,realistic and direct privacy and information security issues,and plays an extremel... The Personal Information Protection Law,as the first law on personal information protection in China,hits the people’s most concerned,realistic and direct privacy and information security issues,and plays an extremely important role in promoting the development of the digital economy,the legalization of socialism with Chinese characteristics and social public security,and marks a new historical development stage in the protection of personal information in China.However,the awareness of privacy protection and privacy protection behavior of the public in personal information privacy protection is weak.Based on the literature review and in-depth understanding of current legal regulations,this study integrates the relevant literature and theoretical knowledge of the Personal Protection Law to construct a conceptual model of“privacy information protection willingness-privacy information protection behavior”.Taking the residents of Foshan City as an example,this paper conducts a questionnaire survey on their attitudes toward the Personal Protection Law,analyzes the factors influencing their willingness to protect their privacy and their behaviors,and explores the mechanisms of their influencing variables,to provide advice and suggestions for promoting the protection of privacy information and building a security barrier for the high-quality development of public information security. 展开更多
关键词 Personal Information Protection law Privacy security Privacy protection will
下载PDF
Food Security in Developing Countries: Factors and Mitigation
5
作者 Hellen Abbo Owasa Abdoulaye Fofana Fall 《American Journal of Climate Change》 2024年第3期391-405,共15页
Since 1976, eradicating hunger has become one of the priority objectives of the United Nations, which is included in the Charter of Human Rights;the right to get adequate food. The qualification of food security in ti... Since 1976, eradicating hunger has become one of the priority objectives of the United Nations, which is included in the Charter of Human Rights;the right to get adequate food. The qualification of food security in time and space must analyze not only the three components it covers but also the relationships that these three components maintain. Climate change contributes to food insecurity, but it is not the only factor. To address food insecurity in various forms, greater food security must be combined with improved sustainable agricultural practices with minimal strain on the environment. This review of literature insists on the principles of food security, which in particular allows a better understanding of food insecurity in developing countries and favors a greater contribution of agriculture and food systems in general to nutritional progress. 展开更多
关键词 Food security Developing Countries Climate Change
下载PDF
Human Rights Protection in the Context of Ruling the Country by Law
6
作者 SONG HANSONG 《The Journal of Human Rights》 2013年第5期18-23,共6页
At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement th... At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement the Constitution is the primary task and the basic work in building a socialist nation ruled by law." He also said, "A country ruled by law should be first ruled by the Constitution, and lawful governance should be based on the Constitution." 展开更多
关键词 Human Rights Protection in the Context of Ruling the country by law CPC
下载PDF
Ethnic Issues of China's Neighboring Countries and Their Impact on National Security
7
作者 Zhao Lei Xu Huiying 《Contemporary International Relations》 2017年第5期69-97,共29页
In the international community,the internal ethnic issues of one country can easily spread out of its borders through the impact of internal and external factors to affect the national security of other countries,know... In the international community,the internal ethnic issues of one country can easily spread out of its borders through the impact of internal and external factors to affect the national security of other countries,known as the spillover effect.Presently,the ethnic issues of China's neighboring countries that have real consequences on the country's national security break down mainly into four types:the internal ethnic conflict,the transnational ethnic issue,the issues related with immigrants and the collaboration of the Three Forces.The risk of spillover can be summed up according to the intensity of its effect in five categories:infiltration,springboard,spillover,immigration and harassment.As diverse ethnic issues of the neighboring countries have different effects on China's national security,the Chinese government must grasp the core element of each issue to formulate specific policies. 展开更多
关键词 Neighboring countries ethnic issues national security
下载PDF
One Direction Rough Law Generation and Its Security Transmission
8
作者 张凌 陈国龙 《Journal of Donghua University(English Edition)》 EI CAS 2010年第2期209-212,共4页
By using function one direction S-rough sets (function one direction singular rough sets), the concept of one direction rough law is proposed, where one direction rough law is the law pair { w(x)-, w(x) - } comp... By using function one direction S-rough sets (function one direction singular rough sets), the concept of one direction rough law is proposed, where one direction rough law is the law pair { w(x)-, w(x) - } composed by w(x)- and w(x)-, ffthe attribute set {a_ , a-} of function one direction S-rough sets changes, then one direction rough law { w(x)_, w(x)- } will change, too. By employing ellipse curves, the concept of one direction rough law security is presented, the security theorem of one direction rough law is proposed and the applications are given. One direction rough law security, which is generated by the intersection and penetration between function one direction S-rough sets and ellipse curves, is a new applied research direction of function S-rough sets. 展开更多
关键词 one direction rough law elliptic curve security transmission security theorem APPLICATIONS
下载PDF
The Role of Nuclear Power from a System Engineering Standpoint
9
作者 Luciano Ondir Freire Delvonei Alves de Andrade 《World Journal of Nuclear Science and Technology》 2017年第3期167-188,共22页
This work proposed the application of system engineering methods to identify organizations vital for society, seeking development and well-being. System engineering requires the identification of blocks (or systems), ... This work proposed the application of system engineering methods to identify organizations vital for society, seeking development and well-being. System engineering requires the identification of blocks (or systems), identification of their service functions, identification of states, identification of required quality and identification of constraints. Analyzing modern societies, vital functions were identified and countries behavior was modeled, identifying their states. In this context, nuclear power was found to be fundamental for development and defense because of its inherent advantages for military naval purposes at war. Another striking conclusion is that nuclear power is the best solution for country energy security, more than to avoid climate changes, but to help the nation to resist climate changes. A solution to mitigate the high overnight costs of nuclear power was also proposed. It was demonstrated qualitatively that the adoption of dual purpose mobile nuclear power plants military performances, economic development and risks management. 展开更多
关键词 system Engineering Nuclear ENERGY ENERGY security CLIMATE Changes CONSTRUCTAL law PWR
下载PDF
Strategic Direction of Russia Interpreted from Its New National Security Strategy
10
作者 Chen Yu 《Contemporary International Relations》 2022年第1期46-70,共25页
In July 2021,Russia unveiled its new National Security Strategy,which is a considerably updated version compared with the previous one and hence presents several new features.For instance,it further stresses that secu... In July 2021,Russia unveiled its new National Security Strategy,which is a considerably updated version compared with the previous one and hence presents several new features.For instance,it further stresses that security should be prioritized over other aspects;it gives more attention to the chaotic aspects of order change in its assessment of the international situation;it highlights the threats from the West;and it places increased emphasis on domestic capacity building as a means for safeguarding national security.From the content of the new Strategy as well as Russia’s policies in recent years,the strategy of Russia for the foreseeable future can be generally characterized as inward-looking.Domestically,its policies will become more conservative;diplomatically,it will take up a defensive position;and economically,it will increasingly emphasize security and selfreliance.In other words,several issues that were previously overlooked will be given attention.However,strategic introversion does not mean that Russia will invest all its energy in defense.Instead,Russia will build up strength for changes that lie ahead.With the expected strategic introversion,Russia will fnd difculty in making breakthroughs in terms of its relations with the West;the China-Russia relations will continue on the path of steady development;and Russia will place greater importance to the balance of power among major countries. 展开更多
关键词 RUSSIA national security strategy strategic introversion major country relations
下载PDF
The Accounting Profession: A Descriptive Study of the Common and Code Law Countries
11
作者 Nalan Altintas Fatih Yilmaz 《Journal of Modern Accounting and Auditing》 2012年第7期932-950,共19页
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have... The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece. 展开更多
关键词 accounting profession legal systems DESIGNATION common and code law countries
下载PDF
Fuzzy VIKOR Approach to Evaluate the Information Security Policies and Analyze the Content of Press Agencies in Gulf Countries
12
作者 Amir Mohamed Talib 《Journal of Information Security》 2020年第4期189-200,共12页
A news agency is an organization that gathers news reports and sells them to subscribing news organization, such as newspapers, magazines, radio and television broadcasters. A news agency may also be referred to as a ... A news agency is an organization that gathers news reports and sells them to subscribing news organization, such as newspapers, magazines, radio and television broadcasters. A news agency may also be referred to as a wire service, newswire, or news service. The main purpose of this paper is to evaluate the security policies and analyze the content of five press agencies in gulf countries which are (Kuwait News Agency (KUNA), Emirates News Agency (WAM), Saudi Press Agency (SPA), Bahrain News Agency (BNA), and Oman News Agency (OMA)) by using a fuzzy VIKOR approach where linguistic variables are applied to solve the uncertainties and subjectivities in expert decision making. Fuzzy VIKOR approach is one of the best Multi-Criteria Decision Making (MCDM) techniques working in fuzzy environment. This study benefits security and content analysis experts know which press agency has the mandate and the competence to educate the public on news agencies. Besides, this paper contributes to Gulf agencies in helping them in their resolve to ensure the quality of content information and information security policies over the internet. 展开更多
关键词 Content Analysis Fuzzy VIKOR Approach Gulf Countries Information security Policy Press Agencies Multi-Criteria Decision Making (MCDM) Online Information Quality
下载PDF
Public Security Penalties Law Respects, Protects Human Rights
13
作者 WANG JINGUI The author is a staff member of the People’s Prosecution magazine published by the People’s Republic of China Supreme People’s Procuratorate. 《The Journal of Human Rights》 2006年第1期31-32,共2页
On August 28, 2005, China's highest legislature adopted the Law on Penalties in Respect to Public Security Management (hereinafterrefen'ed to as the Public Security Penalties Law for short). The Law, adopted at th... On August 28, 2005, China's highest legislature adopted the Law on Penalties in Respect to Public Security Management (hereinafterrefen'ed to as the Public Security Penalties Law for short). The Law, adopted at the 17th meeting of the Standing Committee of the Tenth National People's Congress, shall become effective for implementation on March 1, 2006 to replace the Regulations on Penalties in Respect to Public: Security Management (Herein after referred to as the Public Security Penalties Regulations for short) that has been in practice for 18 years. 展开更多
关键词 security Protects Human Rights Public security Penalties law Respects
下载PDF
Sino-French Forum on Social Security Law
14
作者 LIN JIA, LI JIANFEI & WU WENFANG 《The Journal of Human Rights》 2005年第5期35-37,共3页
关键词 security Sino-French Forum on Social security law
下载PDF
The Struggle for Atlantic Maritime Security and Safety:Lessons From Africa’s Maritime Security Governance
15
作者 Luka Biong D.Kuol 《International Relations and Diplomacy》 2023年第2期67-86,共20页
The enormous economic potentials of the blue/ocean economy have made the maritime domain increasingly susceptible to transnational organized crime and a theater for great power competition,particularly in the Atlantic... The enormous economic potentials of the blue/ocean economy have made the maritime domain increasingly susceptible to transnational organized crime and a theater for great power competition,particularly in the Atlantic maritime domain.The maritime security threats are more prevalent in the Atlantic African maritime domain than in other continents.These threats are becoming increasingly detrimental to the African security,safety,and human security,particularly in the coastal countries of the Atlantic Africa.Despite its increasing susceptibility to maritime security threats including great powers competition and the presence of non-Atlantic great powers more than in other maritime domains in Africa,the coastal countries of the Atlantic Sub-Saharan Africa(SSA)have managed to forge strategic inter-regional maritime security partnership that has relatively improved maritime security and safety in the region.There is a growing interest in forging inter-continental partnership of the coastal Atlantic states to collectively respond and address the shared maritime security threats in the entire Atlantic maritime domain.Yet,the way such a complex multilateral partnership would be structured and operationalized has not been worked out.This article assesses the economic potentials,susceptibility to maritime security threats,and level of response to maritime security threats by the coastal countries of the Atlantic SSA with the aim of identifying some lessons that could be relevant for forging the Atlantic inter-continental maritime security partnership.Some of these lessons include genuine partnership that is based on sovereign equality and inter-dependence,a code of conduct,cooperation,and coordination framework,and shared common value system of democratic governance. 展开更多
关键词 maritime security threats ATLANTIC PARTNERSHIP blue economy Africa coastal countries
下载PDF
数据交易安全刑事合规的“软法”治理及清单模式 被引量:2
16
作者 张勇 王杰 《河南社会科学》 北大核心 2024年第3期10-19,共10页
数据交易安全合规指参与数据交易活动的企业内外部各方主体进行的维护数据安全合规的治理活动。刑事治理是由各方主体参与的惩治和预防犯罪的过程,具有过程性。数据交易安全刑事合规是刑事治理的重要方面,可分为事前合规和事后合规两个... 数据交易安全合规指参与数据交易活动的企业内外部各方主体进行的维护数据安全合规的治理活动。刑事治理是由各方主体参与的惩治和预防犯罪的过程,具有过程性。数据交易安全刑事合规是刑事治理的重要方面,可分为事前合规和事后合规两个阶段。《信息安全技术数据交易服务安全要求(征求意见稿)》和《上海数据交易所数据交易安全合规指引》及配套清单采取正面清单和负面清单的管理模式,列举了数据交易主体、数据安全管理体系、数据来源、数据产品可交易性等方面的合规要求。数据交易安全合规清单具有“软法”性质,“软法”与“硬法”相结合,形成企业刑事合规的规范体系。刑法根据数据交易主体及行为场景的差异,以不同的罪刑规范保护数据交易行为所涉及的多元法益。数据犯罪的空白罪状具有定罪指引作用,也为企业合规的开展留下了空间。在实践中应注重数据安全关联罪名适用与刑行衔接,将企业刑事合规融入刑事司法过程并与行政监管相协调。同时,积极发挥企业合规清单的刑事治理机能,构建和完善激励机制、滤罪机制、评估机制,实现合规清单治理的出罪机能与治本效果。 展开更多
关键词 数据交易安全 刑事合规 “软法”治理 清单模式
下载PDF
数字经济刑法客体的理论构造:安全与发展 被引量:2
17
作者 孙道萃 《政治与法律》 北大核心 2024年第4期60-75,共16页
全面发展数字经济的既定重大方针,已触发中国式数字经济刑法的萌芽与生长,也开启了传统经济刑法的数字转型。围绕传统经济刑法客体的讨论、分歧与共识,既凸显客体及内容的重要地位,也显示出理论研究的复杂性。尽管可以吸取上述讨论中的... 全面发展数字经济的既定重大方针,已触发中国式数字经济刑法的萌芽与生长,也开启了传统经济刑法的数字转型。围绕传统经济刑法客体的讨论、分歧与共识,既凸显客体及内容的重要地位,也显示出理论研究的复杂性。尽管可以吸取上述讨论中的“先见”,但更应扎根数字经济,经由数字经济刑法的前提设定新的犯罪客体及其内容。现阶段,侧重围绕数据犯罪的客体论争虽具有一定的现实合理性,却也一定程度上遮蔽了数字经济刑法客体的特定性、整体性与周全性。全面兼顾安全与发展是数字经济的终极追求与价值根基,也应当是数字经济刑法的基本理念与一般规律。围绕数字经济的应用场景,结合数字经济刑法的内外生态,可将安全与发展的保护内容予以具体化、类型化。 展开更多
关键词 传统经济刑法 数字经济刑法 犯罪客体 安全 发展 理论构造
下载PDF
数据要素市场化配置的法治推进——兼论《数据二十条》相关条款设计 被引量:7
18
作者 陈兵 《上海大学学报(社会科学版)》 北大核心 2024年第1期1-13,共13页
数据要素市场化配置的程度与水平决定了充分释放数据要素动能的程度,对加快数据产业链、价值链重构与转型升级意义重大。数据要素市场化配置的前提是明确数据产权归属,基础是构建统一开放的数据要素市场,发展是健全高效的定价机制,底线... 数据要素市场化配置的程度与水平决定了充分释放数据要素动能的程度,对加快数据产业链、价值链重构与转型升级意义重大。数据要素市场化配置的前提是明确数据产权归属,基础是构建统一开放的数据要素市场,发展是健全高效的定价机制,底线是保障数据要素安全发展。我国虽已明确了数据这一新型生产要素的重要地位,但相关法律尚未明确数据的产权归属,全国统一的数据要素市场尚未建立,数据要素定价机制尚未明确,数据要素市场交易与监管的边界也尚未清晰,所有这些阻碍了数据要素市场化配置的充分实现。故需立足数据要素市场的特征与现实,以数据产权结构性分置制度促进数据动态权属流动,构建统一开放的数据要素交易市场机制,同时厘清数据监管边界,保障数据要素市场安全发展,实现数据要素高水平、高质量、高效率的市场化配置。 展开更多
关键词 数据要素市场化配置 《数据二十条》 数据权属 数据安全 法治推进
下载PDF
全面注册制下投资者保护的制度逻辑与发展方向 被引量:1
19
作者 叶林 《证券市场导报》 北大核心 2024年第6期3-14,69,共13页
证券法无论采用发行核准制抑或注册制,都以保护投资者为立法宗旨。不同于核准制下的父爱主义保护元素,注册制表达的是“卖者尽责”下的“买者自负”理念,提高了资本形成效率,弱化了前端行政审核。全面实行注册制下投资者保护的制度逻辑... 证券法无论采用发行核准制抑或注册制,都以保护投资者为立法宗旨。不同于核准制下的父爱主义保护元素,注册制表达的是“卖者尽责”下的“买者自负”理念,提高了资本形成效率,弱化了前端行政审核。全面实行注册制下投资者保护的制度逻辑发生转变,需要根据证券发行市场化的特点,结合证券发行、交易和责任的逻辑关系,重新梳理投资者保护的制度体系,明确投资者保护制度的发展方向:在前端,应当以证券发行信息披露为核心,强化发行人在信息披露中的第一责任人地位,避免证券监管机关过度介入证券发行,督促保荐人等中介机构切实履行“看门人”职责;在中端,应当引入“证券市场透明度”目标,形成“身份透明”“交易前透明”和“交易后透明”的交易机制,夯实证券市场公平交易的基础;在后端,则应完善证券执法结构,提升证券执法效率,提升民事救济措施的有效性。 展开更多
关键词 注册制 投资者保护 证券监管 证券执法
下载PDF
证券市场法律威慑力与审计定价——基于新《证券法》的准自然实验 被引量:1
20
作者 张岩 吴芳 《财经论丛》 北大核心 2024年第3期58-68,共11页
2019年《证券法》的修订是我国证券市场法制发展的重要里程碑,大幅提高了对证券市场违法违规行为的惩罚和威慑力度。采用双重差分法探究新《证券法》实施对审计定价影响的结果表明,新《证券法》实施后,上市公司的审计定价显著提升,且对... 2019年《证券法》的修订是我国证券市场法制发展的重要里程碑,大幅提高了对证券市场违法违规行为的惩罚和威慑力度。采用双重差分法探究新《证券法》实施对审计定价影响的结果表明,新《证券法》实施后,上市公司的审计定价显著提升,且对于信息披露质量越差的公司,其定价提升幅度越大。机制检验表明,新《证券法》实施后,审计工作的时长显著增加、审计定价过低的现象得到缓解、高风险以及治理水平较低公司的审计风险溢价显著提升。进一步研究表明,在新《证券法》实施后,相比信息披露质量较好的公司,信息披露质量较差公司的盈余质量提升幅度和财务重述概率下降幅度均更大。上述研究结论为我国证券市场法律法规的制定和修订提供了有益的经验证据和理论依据,为企业管理者应对严格的制度环境提供了有针对性的启示。 展开更多
关键词 证券法 审计定价 审计质量
下载PDF
上一页 1 2 232 下一页 到第
使用帮助 返回顶部