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数字赋能监督:权力监督模式的智能化转型 被引量:21
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作者 王向明 段光鹏 《求实》 CSSCI 北大核心 2022年第1期17-26,M0003,共11页
数字技术的创新驱动、政治生态的监测预警、监督效能的提升需求,为数字赋能监督提供了多重动因。数字赋能监督以实现监督的数据化、规范化、系统化、长效化为目标,致力于实现从"人工操作"费力看到"数据碰撞"智能算... 数字技术的创新驱动、政治生态的监测预警、监督效能的提升需求,为数字赋能监督提供了多重动因。数字赋能监督以实现监督的数据化、规范化、系统化、长效化为目标,致力于实现从"人工操作"费力看到"数据碰撞"智能算、从"亡羊补牢"堵漏洞到"未雨绸缪"早预防、从"单打独斗"发力散到"攥指成拳"合力显、从"闭环管理"仅治标到"稳定持久"重治本的转变。面对数字赋能监督的技术性阻力、结构性掣肘、价值性壁垒等制约因素,可以从前提设置、制度建构、数据采集、平台搭建和效果评估等方面予以突破,注重人工引导与技术制约的调适,实现顶层设计与框架锚定的对接,强化数据孤岛与数据安全的平衡,增进网络空间与实体部门的协同,关注数据表象与数据背后的质效。 展开更多
关键词 监督体系 监督效能 数字赋能监督 数字技术 政治生态 监督数据化 监督规范化 监督系统化
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Board Members Oversight System- A Polish Example
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作者 Marek Pawlak 《Journal of Modern Accounting and Auditing》 2011年第11期1229-1249,共21页
The goal of the study was the development of a system to monitor the members of supervisory and management boards. The system currently covers 8,454 joint stock companies registered in Poland. The main purpose of the ... The goal of the study was the development of a system to monitor the members of supervisory and management boards. The system currently covers 8,454 joint stock companies registered in Poland. The main purpose of the system is to monitor every change in the composition of every board of every joint stock company, from March 2001 up to the present, and it is updated every month. This system, however, also enables us to confirm some of the theories from the field of corporate governance. A generation change has been identified in the boards of the joint stock companies which were examined. Women constitute a large, and continuously increasing, section of the board members. The number of family companies, and of family involvement in boards, is still increasing. Board members of financial institutions (and not just of banks) possess significantly more directorates than board members of non-financial institutions. The number of interlocking directorates is positively linked to the macroeconomic development indicator of the total investment as percentage of GDP for Poland. 展开更多
关键词 board composition supervisory board two-tiered board Poland
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