At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the pr...At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.展开更多
Wherever people live together in or near homelands that harbour joint natural resources such as forest, water, minerals, oil etc., they must collaborate, co-exist and share these resources irrespective of their geneti...Wherever people live together in or near homelands that harbour joint natural resources such as forest, water, minerals, oil etc., they must collaborate, co-exist and share these resources irrespective of their genetic, social, cultural, and political peculiarities. This is not always the case when self-interest, ethnic divisions, elitist politics, economic interest and power tussle set in. The Nso and Oku people who reside in the Ngongbaa Forest area constitute an example of joint management of resources where at one period, their relationship over the management of the Oku Mountain Forest was cordial and at another, the relationship became conflictive. This study was designed to study the influence of the KIFP forest management policies on the Nso indigenous forest Management system in Ngongbaa Forest, and its implications. The data collected for the study was secured through the administration of a questionnaire to residents of 10 villages adjacent to the Ngongbaa Forest, and forest users who carried out livelihood activities there between 1963 and 2015. These forest user groups include beekeepers, rat trappers, grazers, mushroom gatherers, ground honey/tree honey harvesters, carvers, etc. The investigation also extended to the traditional leaders of Nso and Oku who are in charge of the land tenure systems. The findings show that the Oku Mountain Forest is jointly owned by the Nso and Oku people. The Nso own the eastern half of the forest known as Ngongbaa Forest while the Oku own the western half, known as the Kilum Forest. The cordial relationship that existed between these people ensured the conservation of the forest. But the conflicts that later set in, especially due to the creation of the Kilum Mountain Forest Project in 1987 later changed to the Kilum Ijim Forest Project (KIFP) in 1992 sidelined the local communities which was contrary to the dispositions of the new Cameroon forest law enacted in 1994. Thus, the indigenous conservation practices became ignored which the local population never digested well. This seriously jeopardized the wellbeing of the forest in general.展开更多
文摘At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.
文摘Wherever people live together in or near homelands that harbour joint natural resources such as forest, water, minerals, oil etc., they must collaborate, co-exist and share these resources irrespective of their genetic, social, cultural, and political peculiarities. This is not always the case when self-interest, ethnic divisions, elitist politics, economic interest and power tussle set in. The Nso and Oku people who reside in the Ngongbaa Forest area constitute an example of joint management of resources where at one period, their relationship over the management of the Oku Mountain Forest was cordial and at another, the relationship became conflictive. This study was designed to study the influence of the KIFP forest management policies on the Nso indigenous forest Management system in Ngongbaa Forest, and its implications. The data collected for the study was secured through the administration of a questionnaire to residents of 10 villages adjacent to the Ngongbaa Forest, and forest users who carried out livelihood activities there between 1963 and 2015. These forest user groups include beekeepers, rat trappers, grazers, mushroom gatherers, ground honey/tree honey harvesters, carvers, etc. The investigation also extended to the traditional leaders of Nso and Oku who are in charge of the land tenure systems. The findings show that the Oku Mountain Forest is jointly owned by the Nso and Oku people. The Nso own the eastern half of the forest known as Ngongbaa Forest while the Oku own the western half, known as the Kilum Forest. The cordial relationship that existed between these people ensured the conservation of the forest. But the conflicts that later set in, especially due to the creation of the Kilum Mountain Forest Project in 1987 later changed to the Kilum Ijim Forest Project (KIFP) in 1992 sidelined the local communities which was contrary to the dispositions of the new Cameroon forest law enacted in 1994. Thus, the indigenous conservation practices became ignored which the local population never digested well. This seriously jeopardized the wellbeing of the forest in general.
