Reducing the Internal Difference Error Rate in Hospital Pharmacies:From the Angle of Quality Control Circle

Objective To improve the management level of pharmacy dispensing center,reduce dispensing errors and promote the safety of drug use.Methods Hospital pharmacies could be managed according to the theory of quality control circle(QCC).Based on the ten steps of QCC,the internal difference error rate in pharmacies could be reduced.Results and Conclusion The error rate of pharmacies was reduced from 2.74‰to 0.57‰,and the goal achievement rate was 108.466.Besides,the progress rate reached 84.82%.The abilities of circle members were improved,and the operation of pharmacy was more standardized.The activity of QCC is helpful to reduce the internal difference error rate,improve the operation level of pharmacy and ensure the safety of drug use.

The Effect of Audit Objectives on Audit Quality Why is There Little Disclosure of Significant Deficiencies in Japanese Internal Control Audits？

Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.

The Effect of the Board of Directors and Audit Quality on Disclosure of Internal Control Practices: Evidence from European Companies

The purpose of this paper is to examine the effect of the board of directors,namely board size,board independence,and CEO duality,as well as audit quality on the disclosure of internal control information.The sample consists of 164 European companies listed in the STOXX Europe 600.Based on positive agency theory,the authors posit that board of directors and audit quality influence corporate internal control disclosure practice.The content analysis and the design of the evaluation criterion were used to calculate the disclosure index of internal control.Thus,multiple regression analysis is utilized to analyze the results of this paper.The average internal control information disclosure index was 0.285,indicating that most of the companies in our sample do not disclose enough information about the internal control.This low level of forward-looking information disclosure makes it very difficult for corporate stakeholders to determine the future performance of the company.Multivariate results indicate that internal control disclosure is positively and significantly associated with board independence,CEO duality,and audit quality.This study contributes to the literature on the various governance characteristics and disclosure by showing that the disclosure of internal control information in European countries is positively and significantly associated with board independence,separation of duties,and audit quality.Our study was based on a sample of European companies including countries regulating IC disclosure as well as unregulated settings.As noted by Bedard and Graham(2014),regulatory differences in countries can contribute insights on the costs and benefits of disclosure.Findings also have policy implications for investors,managers,and regulators.

Propagation form of internal cracks induced by continuous casting soft reduction and control strategy for internal quality

The propagation form of internal cracks induced by continuous casting soft reduction and the control strategy for enhancing the internal quality of 45 steel through industrial trials and a three-dimensional flow-heat transfer-solidification coupling model were investigated.The results showed that the internal cracks induced by soft reduction exhibited a characteristic of being"coarse in the middle and fine at both ends",and displayed an elliptical arc distribution on the loose side of the strand cross section.The cracks originated within the brittle temperature range and propagated inward to the liquid impenetrable temperature and outward to the zero ductility temperature or below.The control strategy for enhancing the internal quality of the 45 steel strand through soft reduction is to adjust the casting speed or the reduction zone appropriately,ensuring that the central solid fraction of the reduction zone falls within the range of 0.33-0.99.At this point,a reasonable reduction amount is allocated to eliminate the center shrinkage cavities and center segregation,even if it results in minor reduction-induced cracks.

Internal Control and Internal Audit in the Function of Supervising the Operations of Companies

The management of a modern company is faced with the need to make business decisions regarding the achievement of business goals.Increased interest in establishing internal control is affected by the presence increased corruption and the erosion of business morality.For internal controls,everyone is interested,from external auditors to management,board of directors,shareholders of large public companies and the state.With the constant growth of the company,the decentralization of business has been compounded by the management process.Therefore,in addition to internal control,internal audit is required.The company’s management cannot deal with oversight because it has to deal with strategic issues.This is where internal audit is performed as an expert service.The results of the conducted empirical research showed that the stages of development of internal control in enterprises in Montenegro do not correspond with the achieved degree of development of this profession in the countries of the developed market economy.

Contemporary Values of Confucianism and the Effectiveness of Internal Control in Corporate Management:Compatibility between Management Culture and Systems in Chinese Enterprises

Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the effectiveness of internal control.It indicates a significant positive correlation between the contemporary values of Confucianism and the effectiveness of internal control.Furthermore,this positive influence is noticeable in family-owned businesses but is unobserved in foreign-invested enterprises in China.In addition,the contemporary values of Confucianism enhance internal control quality through two pathways:promotion incentives and corporate reputation.In regions with lower degrees of openness,lower levels of rule of law and slower marketization,or in companies facing operational crises,the contemporary values of Confucianism have a more pronounced effect on enhancing the effectiveness of internal control.The contemporary values of Confucianism have strengthened the ability of internal control to decrease agency costs and mitigate the negative influence of internal control on risk-taking.

董事高管责任保险与碳信息披露质量

在实现国家“碳达峰、碳中和”战略目标的背景下,上市公司紧跟国家政策导向,积极履行自愿披露碳信息的义务。基于此,本文以2015~2022年中国A股上市公司为样本,实证检验了董责险对碳信息披露质量的影响。研究发现,董责险通过最大诚信原则的保险文化、保险公司的持续监督和自发传递积极的信号,提高企业的碳信息披露质量。机制上,董责险提高内部控制质量,进而影响碳信息披露质量。进一步地,当上市公司属于重点排污单位、处于非低碳试点城市、市场化程度高时,董责险对碳信息披露质量的影响更显著。本文研究为构建更完善的保险服务体系、深化绿色低碳转型的治理体系提供了理论依据,并对我国实现“双碳”战略目标具有一定的启示意义。

董事会断裂带、内部控制与审计质量——基于制造业上市公司的数据

断裂带的存在极容易使董事会形成不同的子群体,而子群体间的相互作用又会反向牵制和干扰董事会的监督能力,进而影响审计质量。以2013—2021年中国沪深A股制造业上市公司为样本,探究董事会断裂带对审计质量的影响。研究发现:首先,董事会断裂带与审计质量呈倒U形关系,断裂带异常会干扰公司董事会监督职能的正常发挥,从而影响审计质量;其次,董事会断裂带与审计质量的倒U形关系主要源于任务导向断裂带的作用,在企业成熟期更为显著;最后,内部控制能够削弱董事会断裂带对审计质量的影响,而良好的内部控制有助于缓解股东与管理层的代理成本,弥补董事会子群体间冲突带来的负面影响,在合理范围内有效地提升审计质量。

企业ESG表现缓解了股价延迟吗?--基于我国A股上市公司的经验证据

以2008—2021年华证ESG评级上市公司为研究样本,探究企业ESG表现对股价延迟的影响及作用机制。结果表明:企业ESG表现能够有效缓解股价延迟,股票流动性水平、分析师关注和内部控制质量是企业ESG表现缓解股价延迟的重要作用路径。截面异质性分析发现:企业ESG表现对股价延迟的缓解作用在非国有企业、非政企关联企业以及审计质量较高组中更强。研究结论为提升我国资本市场信息效率提供了新的线索,为推动企业ESG实践提供了必要启示。

董事高管责任保险与会计信息质量——基于党组织参与治理的替代或互补效应

以国务院在2020年10月出台的《关于进一步提高上市公司质量的意见》政策为研究契机,选取我国2010—2021年A股上市公司为样本,采用双向固定效应模型,在研究董事高管责任保险对会计信息质量治理作用的基础上,研究党组织参与公司治理是替代还是互补董事高管责任保险发挥这一治理效应,以及剖析其传导效应和企业异质性效应。研究结果表明:董事高管责任保险对企业会计信息质量有治理效应,且“双向进入”式党组织参与治理会提升董事高管责任保险对会计信息质量的治理效应,即存在互补效应;而“交叉任职”式党组织参与治理抑制董事高管责任保险对会计信息质量的治理效应,即替代效应。进一步分析研究表明:董事高管责任保险会通过促进企业创新和提高内部控制质量对会计信息质量发挥治理效应,并在媒体关注度或盈利能力越高的企业中这种治理效应更好。上述研究结果不仅从新视角拓展会计信息质量影响因素的研究,而且丰富董事高管责任保险和党组织参与公司治理的单独及联合治理效果,并为政府、企业等相关利益者在实践中发掘董事高管责任保险的积极作用和提高会计信息质量提供了有益的实践启示。

免疫固定电泳检测室内质量控制样品的研制和评价

目的 制备适用于琼脂糖凝胶免疫固定电泳(IFE)检测的室内质量控制样品,并对其均匀性、稳定性、适用性进行评价。方法 依据实验室内部研制质量控制样品相关指南要求,基于临床样本,自制琼脂糖凝胶IFE检测阴性、弱阳性、阳性质控品,并对其进行均匀性、稳定性和适用性评价。结果 3个浓度水平质控品的均匀性良好。质控品开瓶后,2~8℃冷藏保存4个月,检测结果一致性较好;不启封-40℃冰箱冻存5年,检测结果一致性较好;同品牌其他系列检测系统和不同品牌检测系统检测结果一致性也较好。结论 制备的琼脂糖凝胶IFE检测室内质量质控样品具有良好的均匀性、稳定性、适用性,可满足临床实验室质量控制要求。

社会责任履行对企业绿色技术创新的影响研究——基于A股上市公司经验证据

基于中国2010-2020年沪深A股上市公司的面板数据进行了分析。研究结果表明,企业履行社会责任能显著促进其进行绿色技术创新活动。同时,内部控制质量在其中起到了中介作用,这种促进作用在不同所有制和不同行业背景下效力不同。

新收入准则会影响审计费用吗?——来自A+H股上市公司的经验证据

收入是企业利益相关者评价企业财务状况和经营业绩的关键指标。新收入准则的实施成效也成为理论界与实务界共同关注的焦点议题。从审计费用的视角,以2018年修订后的新收入准则在A+H股上市公司的实施为研究契机,选取2017—2019年中国A股上市公司数据,实证检验新收入准则对审计费用的影响。研究发现,新收入准则的施行提高了企业的审计费用。机制检验发现,新收入准则通过增加重大错报风险和提高审计投入两条路径提高了审计费用。异质性检验发现,新收入准则对审计费用的正向影响主要存在于受新收入准则影响较大、存在内部控制缺陷、由大规模事务所审计的企业中。进一步研究发现,新收入准则在提高审计费用的同时,还会使审计质量得到一定程度的改善。研究结论丰富了新收入准则经济效应领域的研究文献,同时为审计师在新收入准则背景下提高专业胜任能力、完善审计工作及控制审计风险提供新思路。

Westgard-西格玛规则在血细胞分析室内质量控制选择上的应用

目的:利用Westgard-西格玛规则帮助临床实验室血细胞分析室内质量控制(IQC)选择恰当的质控规则,以确保室内质控结果合格、有效。方法:选择2021年6月—2021年12月新疆生产建设兵团第四师医院检验科临床实验室的5个项目低、中两个浓度质控水平的IQC数据,计算各项目的不精密度(CV)。根据2021年本临床实验室参加新疆维吾尔自治区临床检验中心全血细胞计数2次室间质量评价的结果,计算5个项目的平均偏倚(Bias)值。根据《临床血液学检验常规项目分析质量要求》(WS/T 406-2012)规定的允许总误差(TEa),计算出各个项目的质量水平西格玛指数(σ),公式为σ=(TEa-|Bias|)/CV。根据Westgard-西格玛规则的要求,对血细胞分析中的白细胞(WBC)、红细胞(RBC)、血红蛋白(HGB)、平均红细胞体积(MCV)、血小板(PLT)项目选用相应的质控规则。结果:WBC项目应采用的IQC规则是1_(3S)、2_(2S)、R_(4S)、4_(1S)。RBC项目应采用的IQC规则是1_(3S)、2_(2S)、R_(4S)、4_(1S)、8_(X)。HGB项目应采用的IQC规则是1_(3S)、2_(2S)、R_(4S)、4_(1S)、8_(X)。MCV项目应采用的IQC规则是1_(3S)、2_(2S)。PLT项目应采用的IQC规则是1_(3S)、2_(2S)、R_(4S)、4_(1S)。结论:Westgard-西格玛规则能够帮助临床实验室优化IQC规则和使用质控品浓度水平的个数,甚至每个浓度水平质控品重复测定的次数,使临床实验室IQC规则更实际、实用。

数字时代企业的业财融合与组织韧性研究

数字时代组织的形式、边界和运营方式发生了重大转变,企业的外部经营环境也面临着宏观环境不确定性、风险突发性、多变性等多重考验,这使得组织韧性成为管理与实践领域新的研究重点。基于此,本文将业财融合这一数字时代新兴的管理模式上升至组织战略层面,基于2006—2021年中国沪深A股上市公司数据,采用双向固定效应模型实证检验业财融合对组织韧性的影响及作用机制。研究结果表明:业财融合能够提升组织韧性;业财融合对高数字化转型程度企业、CEO具有财务背景企业、高业务复杂度企业组织韧性的提升作用更显著;业财融合通过加强内部控制质量和提高投资效率提升组织韧性。本文的研究结论对企业在数字时代提升组织韧性和克服传统风险管理所面临的问题具有一定的理论价值和现实意义。

内部控制对企业新质生产力的影响

内部控制作为企业重要的治理机制,与企业的经济绩效及环境绩效密切相关。内部控制能够提升企业的经济绩效与环境绩效,为新质生产力的形成与发展提供良好的经济保障和环境保障。基于2011—2022年沪深A股上市企业数据,实证检验内部控制对新质生产力的影响及其作用机制。结果显示,内部控制对新质生产力的提升具有显著的正向促进作用。机制分析结果表明,内部控制能够通过提升企业的经济绩效与环境绩效来提高新质生产力发展水平。异质性分析结果表明,内部控制对促进新质生产力发展的效果在国有企业、大规模企业及制造业企业中表现更为显著。研究结论对内部控制与新质生产力的相关研究起到了增量作用,对推动构建智能经济新形态具有重要的参考价值与启示意义。据此,提出建立健全内部控制体系、规范内部权力运行机制与企业合法经营、提升管理效率和信息透明度、制定差异化的扶持政策等建议。

债务融资对终极股东行为影响的实证分析——基于内部控制质量的门限效应和调节效应

集中股权结构的上市公司中,终极股东对其他中小股东有一定的利益侵害动机,债务融资作为公司治理的一个重要环节,研究其对终极股东行为的影响是一个值得探究的问题。以我国523家非金融类上市公司2007-2022年的面板数据为样本,考虑内部控制质量的门限效应与调节效应,实证检验了债务融资对终极股东掏空行为的促进或抑制效应。研究发现:(1)银行债务、商业信用和长期债务对终极股东掏空行为具有显著的促进效应;当内部控制质量分别大于门限值860.160、873.700、873.700时,此类效应减弱;(2)短期债务对终极股东掏空行为具有显著的抑制效应;当内部控制质量大于门限值873.700时,此效应得到加强;(3)商业信用、长期债务、银行债务对于国有企业中终极股东掏空行为的促进效应,受到内部控制质量的反向调节。研究结论为上市公司制定健全的内部治理环境策略以及为债权人制定合理的借贷策略从而促进上市公司高质量发展提供了参考依据。

环境管理体系认证的收入分配效应——基于企业劳动收入份额的研究

环境管理体系认证是当前中国应用最广泛的自愿型环境规制手段,通过环境管理体系认证能够对企业的管理环节和生产流程进行绿色化改造,进而促进企业的绿色高质量发展。企业进行环境管理体系认证能否提升劳动收入份额,目前仍存在研究不足。本文利用2008—2020年中国A股上市企业数据,实证检验了环境管理体系认证对于企业劳动收入份额的影响。研究结果表明:环境管理体系认证能够显著提高企业的劳动收入份额,在一系列稳健性检验后结果依然显著。机制检验表明:企业环境管理体系认证能够缓解企业的融资约束、提升内部控制质量,发挥“融资效应”和“治理效应”,进而提高劳动收入份额。异质性分析表明,这种效应在国有企业、劳动密集型企业、技术密集型企业、数字化转型程度更高的企业中更加显著。本文的研究结论对于推动中国企业绿色高质量发展具有一定的政策启示。

超额商誉与商业信用成本:基于风险和内控视角

为厘清超额商誉与商业信用成本间的关系,从供应商与企业间融资成本视角出发,以2014—2021年沪深A股公司为样本,基于信号传递理论,分析超额商誉对商业信用成本的影响机制。研究发现:超额商誉正向影响企业商业信用成本;超额商誉通过加剧企业经营风险,进而增加商业信用成本;较高的内部控制质量对超额商誉与商业信用成本间关系起负向调节作用,且随着内部控制质量的提升,超额商誉加剧经营风险的作用会有所减少,相应其对商业信用成本的正向影响也会减弱;在独立董事比例高、高管股权激励水平高和高管薪酬激励水平低的情形下,超额商誉对商业信用成本的正向影响降低,较高的独董比例和高管股权激励能一定程度缓解超额商誉的负面影响。