Do auditors perform governance functions？ A research on the change of performance notice

Whether auditors provide high-quality audit services has been a concern of academics for a long time, but it has not clear answer. In this paper the author studies this problem from the real basis of audit activities, in view of an endless stream of the performance of listed companies notice ＂change＂ phenomenon. The author finds that auditing is the important reasons of listed companies notice ＂change＂, auditor can improve disclosure quality, is the gatekeeper to accounting information. The author also finds that there may be exist collusion of listed company with auditor, SEC should enhance inspection of the implementation of listed companies notice of earnings.

An Overview of Government-Market Relationships:Evolving Perceptions,Role of the Market,and Government Functions

Building a high-level socialist market economy is conducive to giving full play to the market’s decisive role in resource allocations and bringing the government into better play.Correctly handling the market and the government relationships has been a central issue in China’s economic structural reform.Giving a comprehensive review and summary of the research findings achieved by the theoretical and academic circles in China,we generalize the evolution and working mechanisms of China’s socialist market economy system,following the developing trajectory and logic of relevant literature,focusing on the three aspects of evolving perceptions,the role of the market,and the functions of the government.Based on our literature overview,we also induced and extracted the basic conclusions and evolutionary features of relevant research and made suggestions for the future direction of theoretical research regarding China’s socialist market economy.

The transformation of China＇s economic and government functions

The content of China＇s economic transformation is not single, and this article argues that it includes three parts. The first is the reform of economic system, the second is the change in the pattern of economic growth, and the third is the adjustment of economic structure. Government is the leading force of China＇s economic transformation, and repeated reform of government institutions has brought about some changes to government functions. But problems are obvious that lag changes of government functions have become an obstacle in China＇s economic transformation. This article describes the historical evolution and the reality of China＇s economic transformation, and analyzes the main reasons of lag changes in government functions, and reveals that the transformation of government functions is the key for successful transformation of China＇s economy.

Research on the Positioning of Government Functions in China under the Background of Smart City Construction

In the process of smart city construction, Beijing, Shanghai, Shenzhen and some other cities are facing many problems, among which the most essential one is the government＇ s leading role cannot give a better play due to the constraints of the traditional government functions. Therefore, it is necessary to carry out a reasonable position for the government functions in the construction of smart city. This paper issues that the government should reflect functions in the construction of smart city, such as the planning function of top-level design and unified planning; the organizational function of providing funds and talent protection; the coordinating function of promoting multiple-subject cooperation; the controlling function of establishing technical standards and legal norms.

Transforming Chinese Government＇s Functions Based on Knowledge Economy

Based on the nature of Knowledge Economy, this paper discusses the necessity and urgency for Chinese government to adjust its functions in the new economy; presents some concrete strategies of taking good chances and meeting the challenges of Knowledge Economy, including creating and protecting intellectual property rights, enhancing knowledge management, solving the problem of fairness and efficiency, breaking down local protectionism and building national innovation system.

On the Function of Government during the Economic Transformation in Our Country

The paper analyses the necessity of government playing a role in the economic transformation and the government function in the process of economic transformation to definite the role of state government of China in the process of economy transformation.

The Relationship between Local Government and the Development of Industrial Clusters

Apart from spontaneous market force, the development of industrial clusters is indispensable from government role in that their development entails the guidance and support from local governments. During the development process, local governments play an extremely important role. On the basis of former research results, the author raises that while developing industrial clusters, local governments should play their important role by formulating a scientific and complete policy supporting system.

Thermal buckling analysis of functionally graded cylindrical shells

Thermal buckling behavior of cylindrical shell made of functionally graded material（FGM） is studied. The material constituents are composed of ceramic and metal.The material properties across the shell thickness are assumed to be graded according to a simple power law distribution in terms of the volume fraction rule of mixtures. Based on the Donnell shell theory, a system of dimensionless partial differential equations of buckling in terms of displacement components is derived. The method of separation of variables is used to transform the governing equations to ordinary differential equations（ODEs）. A shooting method is used to search for the numerical solutions of the differential equations under two types of boundary conditions. Effects of the power law index, the dimensionless geometrical parameters, and the temperature ratio on the critical buckling temperature are discussed in detail.

The Control of Population Growth Is the Function of the Central Government

Mr.Jiang Zcmin,Gencral-Seerctary of the Cen-tral Committee of the Chincse Communist Party and.Chairman of the People's Republic of China,in a rC-ccnt spcech cm phasized that the family planning pro-gramme should be strictly and effectively im plemented in 1994,a year of crucial importance for promoting re-form and opening and thc drive lowards.modernization.To makc continucd contributions to the sociocconomic development in the country,we must fulfil the plan for controlling population growth..The spcech was delivcred at the anua!National Fo-rum on Family Planning Work convened jointly by the Party's Central Committcc and the Statc Council.

Buckling Analysis of Axially Functionally Graded and Non-Uniform Beams Based on Timoshenko Theory

In this paper,the buckling behaviors of axially functionally graded and non-uniform Timoshenko beams were investigated.Based on the auxiliary function and power series,the coupled governing equations were converted into a system of linear algebraic equations.With various end conditions,the characteristic polynomial equations in the buckling loads were obtained for axially inhomogeneous beams.The lower and higher-order eigenvalues were calculated simultaneously from the multi-roots due to the fact that the derived characteristic equation was a polynomial one.The computed results were in good agreement with those analytical and numerical ones in literature.

Promoting the Transformation of Government Function for Achieving the Coordinated Urban-Rural Development of Resources and Environment: Practice of “MultiPlan Integration” in Xiamen

This paper analyzes the main problems in China's urban planning and construction, including conf licts among various spatial plans, the lack of a unified spatial planning management system, the inefficiency of examination and approval administration, and the social contradictions caused by unclear information. It articulates the significance of multi-plan integration from the viewpoints of implementing the national strategies issued by the central government, meeting the underlying demand of development transition of cities, and promoting the modernization of a city governance system and city governance capacity, etc. It introduces in detail the practice of multi-plan integration in Xiamen, which takes the urban development strategies in consensus as the top-level design, establishes a spatial planning system through the "strict control based on one blueprint" and the "coordinated management on one platform," promotes the transformation of the government function via reforming the examination and approval administration system, and builds up a guarantee mechanism through the direct inspection by the top leader of the government and the joint efforts from the top to the bottom. It finally summarizes the effects of the practice of multi-plan integration in Xiamen and proposes some suggestions on further completing the spatial planning system, improving the examination and approval administration system, and accelerating the transformation of the government function, etc., in hope of serving as a reference for other Chinese cities.

Features of the Chinese administrative system and the expansion of fiscal expenditures

The overly rapid expansion of fiscal expenditure is an issue the government should take seriously.There are two major causes for the expansion of fiscal expenditure--stress caused by the demand for public goods and stress caused by the features of the administrative system.The influence of the administrative system on fiscal expenditure is demonstrated through the following aspects--the definition of government functions,the development concept of government as well as hierarchies and department setting of governments.The features of China’s administrative system strongly boost the expansion of fiscal expenditure.It is displayed through the concept of rapid development at all government levels,relatively broad definition of government functions,the manifold departments and multi-level settings in the government.The Chinese governments should attach great importance to this issue and take proper measures to relieve the conflict.Some suggested measures include weaving appropriate capital restrictions into government planning,improving the methods of setting targets in planning,building a coordination mechanism for departmental budgets,practicing expenditure budget performance evaluation and releasing the results,as well as adjusting the hierarchical setting of governments.

Sub-Provincial Fiscal Expenditure Decentralization Structure:A Case in China

This paper uses the data from the post-1994 tax reform in China to investigate the vertical and spatial structures of sub-provincial fiscal expenditure decentralization(SPFED)in China.The study shows that,on the whole,SPFED tends to be gradually biased toward the county level,but inter-provincial differences are obvious,and the provincial centralization is more obvious in less economically developed regions.In terms of expenditure items,the province level enjoys a relatively higher level of economic expenditure decentralization(EED),and the county level enjoys a higher level of social expenditure decentralization(SED).In terms of internal structure,the difference in the level of EED shared by the province,prefecture and county levels is relatively smaller and the difference in the level of SED is relatively larger.In terms of spatial structure,in less developed regions,the province level enjoys a higher EED but a lower SED;in developed regions,the prefecture and county levels enjoy a higher EED but the prefecture level enjoys a relatively lower SED.These findings can provide empirical evidence for the reform of the division of power and expenditure responsibility,as well as the governance of sub-provincial governments.

Thermal Buckling Analysis of Size-Dependent FG Nanobeams Based on the Third-Order Shear Deformation Beam Theory

In this paper,the thermal effects on the buckling of functionally graded（FG） nanobeams subjected to various types of thermal loading including uniform,linear and non-linear temperature changes are investigated based on the nonlocal third-order shear deformation beam theory.The material properties of FG nanobeam are supposed to vary gradually along the thickness direction according to the power-law form.The governing equations are derived through Hamilton＇s principle and solved analytically.Comparison examples are performed to verify the present results.Obtained results are presented for thermal buckling analysis of FG nanobeams such as the effects of the power-law index,nonlocal parameter,slenderness ratio and thermal loading in detail.