This paper based on Benford＇s Law （Benford Law）, the Shanghai stock exchange 15 listed bank balance sheets for the past 5 years data for the study sample, results show that the model in the inspection report can qu...This paper based on Benford＇s Law （Benford Law）, the Shanghai stock exchange 15 listed bank balance sheets for the past 5 years data for the study sample, results show that the model in the inspection report can quantify the quality in the process of accounting information quality comparison and has the outstanding advantages of simple, clear, this paper focuses on the Benford＇s law of balance sheet quality inspection method based on in our country and how to test the quality of balance sheets in the introduction and promotion.展开更多
The Antarctic Ice Sheet(AIS)has been losing ice mass and contributing to the rise in the global sea-level(GSL)for the last 4 decades,as quantified by using satellite observations.We developed a framework for implement...The Antarctic Ice Sheet(AIS)has been losing ice mass and contributing to the rise in the global sea-level(GSL)for the last 4 decades,as quantified by using satellite observations.We developed a framework for implementing the state-of-the-art input-output(IO)method that has the advantage of explicit estimation of the mass balance of individual glaciers,basins and the continent.We estimated the mass balance of the AIS from 2013 to 2018 using improved observations and updated datasets recently made available,including annual ice flow velocity maps from the Inter-mission Time Series of Land Ice Velocity and Elevation(ITS_LIVE)dataset,the Bed Machine and the Princess Elizabeth Land(PEL)Earth System Science Data(ESSD)datasets,and the surface mass balance from the RACMO 2.3 system.For example,using the improved ice thickness data,the proposed method for ice discharge estimation enables a 10%reduction of uncertainty in ice discharge.During the period of 2013–2018,an ice discharge acceleration of 6.9±6.5 Gt yr^(–2)in West Antarctica(WA)was detected,which contributed significantly to the estimated mass loss of~1069 Gt(–178.2±108.9 Gt yr^(–1))in the AIS.On the other hand,Queen Maud Land,East Antarctica(EA),showed clearly a mass gain rate of 56.0±10.0 Gt yr^(–1)due to the regional increase in surface mass balance.Our results extended the estimation period by 3 years in comparison to the published study using the same annual velocity maps from the ITS_LIVE dataset.Furthermore,our results,along with those from other studies using the IO method,reassures the acceleration of recent mass loss in WA and Wilkes Land in EA,which are caused by glacier thinning and ice shelf basal melting.Compared with the long-term mass balance record since 1979,our results suggest that the mass loss in AIS accelerated in the last decade.The developed framework can be modified for mass balance estimation of the AIS or for other ice sheets by using velocity maps from other satellite data or from different periods.展开更多
In the context of national governance,public finance is embedded into China’s economic,political,and social systems as a medium between various national subsystems.As such,fiscal sustainable development should be vie...In the context of national governance,public finance is embedded into China’s economic,political,and social systems as a medium between various national subsystems.As such,fiscal sustainable development should be viewed from a systematic and integrated perspective.This paper created an analytical framework consisting of three aspects:fiscal resource adequacy,institutional soundness and effectiveness,and external shocks.Chinese government has a relatively healthy balance sheet with adequate fiscal resources;however,it is faced with implicit debt risks and inefficiencies.China has initially established a basic fiscal framework with Chinese characteristics that are compatible with national governance,but problems remain in terms of fiscal responsibility,lawfulness,efficiency,fairness,and compatibility.When dealing with external shocks,policymakers should establish a clear fiscal policy rationale and approach based on the implications of fiscal sustainability.Fiscal sustainable development requires the strengthening of government capabilities to assess management and operation;thus,expanding available fiscal resources.Fiscal reforms should be expedited in order to create a modern fiscal system.Furthermore,a fiscal policy system should be developed and optimized according to the principles of fiscal sustainability in order to withstand external shocks.展开更多
文摘This paper based on Benford＇s Law （Benford Law）, the Shanghai stock exchange 15 listed bank balance sheets for the past 5 years data for the study sample, results show that the model in the inspection report can quantify the quality in the process of accounting information quality comparison and has the outstanding advantages of simple, clear, this paper focuses on the Benford＇s law of balance sheet quality inspection method based on in our country and how to test the quality of balance sheets in the introduction and promotion.
基金supported by the National Key Research&Development Program of China(Grant No.2017YFA0603102)the National Natural Science Foundation of China(Grant Nos.41730102,41771471,41941006&4201101408)+1 种基金the Shanghai Science and Technology Development Funds(Grant No.21ZR1469700)supported by the Central University Research Fund。
文摘The Antarctic Ice Sheet(AIS)has been losing ice mass and contributing to the rise in the global sea-level(GSL)for the last 4 decades,as quantified by using satellite observations.We developed a framework for implementing the state-of-the-art input-output(IO)method that has the advantage of explicit estimation of the mass balance of individual glaciers,basins and the continent.We estimated the mass balance of the AIS from 2013 to 2018 using improved observations and updated datasets recently made available,including annual ice flow velocity maps from the Inter-mission Time Series of Land Ice Velocity and Elevation(ITS_LIVE)dataset,the Bed Machine and the Princess Elizabeth Land(PEL)Earth System Science Data(ESSD)datasets,and the surface mass balance from the RACMO 2.3 system.For example,using the improved ice thickness data,the proposed method for ice discharge estimation enables a 10%reduction of uncertainty in ice discharge.During the period of 2013–2018,an ice discharge acceleration of 6.9±6.5 Gt yr^(–2)in West Antarctica(WA)was detected,which contributed significantly to the estimated mass loss of~1069 Gt(–178.2±108.9 Gt yr^(–1))in the AIS.On the other hand,Queen Maud Land,East Antarctica(EA),showed clearly a mass gain rate of 56.0±10.0 Gt yr^(–1)due to the regional increase in surface mass balance.Our results extended the estimation period by 3 years in comparison to the published study using the same annual velocity maps from the ITS_LIVE dataset.Furthermore,our results,along with those from other studies using the IO method,reassures the acceleration of recent mass loss in WA and Wilkes Land in EA,which are caused by glacier thinning and ice shelf basal melting.Compared with the long-term mass balance record since 1979,our results suggest that the mass loss in AIS accelerated in the last decade.The developed framework can be modified for mass balance estimation of the AIS or for other ice sheets by using velocity maps from other satellite data or from different periods.
基金supported by the General Program of the National Social Science Fund of China(NSSFC)“Study on the Policy Design and Evaluation for the Prevention of Intergenerational Poverty Transmission through Education”(Grant No.18BJL123).
文摘In the context of national governance,public finance is embedded into China’s economic,political,and social systems as a medium between various national subsystems.As such,fiscal sustainable development should be viewed from a systematic and integrated perspective.This paper created an analytical framework consisting of three aspects:fiscal resource adequacy,institutional soundness and effectiveness,and external shocks.Chinese government has a relatively healthy balance sheet with adequate fiscal resources;however,it is faced with implicit debt risks and inefficiencies.China has initially established a basic fiscal framework with Chinese characteristics that are compatible with national governance,but problems remain in terms of fiscal responsibility,lawfulness,efficiency,fairness,and compatibility.When dealing with external shocks,policymakers should establish a clear fiscal policy rationale and approach based on the implications of fiscal sustainability.Fiscal sustainable development requires the strengthening of government capabilities to assess management and operation;thus,expanding available fiscal resources.Fiscal reforms should be expedited in order to create a modern fiscal system.Furthermore,a fiscal policy system should be developed and optimized according to the principles of fiscal sustainability in order to withstand external shocks.
