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内部控制审计意见、财务报表审计意见及内部控制自评结论——比较分析与数据检验 被引量:16
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作者 何芹 《中国注册会计师》 北大核心 2015年第2期48-53,共6页
本文在比较分析美中内部控制审计政策的基础上,基于中国制度背景,从理论角度对内部控制审计意见与财务报表审计意见的关系及内部控制审计意见与内部控制自评结论之间的关系进行比较分析,发现内部控制审计意见与财务报表审计意见的根本... 本文在比较分析美中内部控制审计政策的基础上,基于中国制度背景,从理论角度对内部控制审计意见与财务报表审计意见的关系及内部控制审计意见与内部控制自评结论之间的关系进行比较分析,发现内部控制审计意见与财务报表审计意见的根本差异在于判断标准,即重大缺陷和重大错报的差异,但是二者之间却存在一定的相关性;而内部控制审计意见与内部控制自我评价结论的差异则在于判断对象范围,即财务报告内部控制与非财务报告内部控制的差异,同时二者范围存在交叉。本文进一步通过中国资本市场数据对其关系进行了检验,财务数据检验结果与理论分析基本一致,但也存在不一致之处。 展开更多
关键词 内部控制审计意见 财务报表审计意见 内部控制自评结论
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内部控制重大缺陷隐藏现状探析——以内部控制规范体系的实施为背景 被引量:6
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作者 董卉娜 《财会月刊》 北大核心 2019年第5期18-23,共6页
对纳入内部控制规范体系实施范围的主板A股上市公司2012~2016年的内部控制评价结论与内部控制重大缺陷迹象进行对比分析,探讨内部控制缺陷隐藏行为。研究发现:内部控制规范体系的实施提升了上市公司内部控制质量;部分存在明显内部控制... 对纳入内部控制规范体系实施范围的主板A股上市公司2012~2016年的内部控制评价结论与内部控制重大缺陷迹象进行对比分析,探讨内部控制缺陷隐藏行为。研究发现:内部控制规范体系的实施提升了上市公司内部控制质量;部分存在明显内部控制重大缺陷迹象的公司,其内部控制评价结论中仅认定非重大缺陷(包括重要缺陷和一般缺陷)或任何缺陷都不认定,有严重的内部控制缺陷隐藏行为;存在重大缺陷迹象的公司被出具非标准内部控制审计意见的比例较低,内部控制审计未能充分发挥外部监督效应。 展开更多
关键词 内部控制评价结论 重大缺陷迹象 重大缺陷隐藏 内部控制审计
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规划环评工作方法的改进 被引量:9
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作者 杨媛 钱征寒 《环境与可持续发展》 2008年第1期7-11,共5页
由于我国规划体系的复杂性,规划环评工作在实践和推广中遭遇了诸多困难和困惑,影响了其实效的发挥。本文结合规划环评开展的实际情况,分析了这些困难及其根源,并根据香港已有工作的实践,提出了规划环评在工作思路和方法上应从目前的&qu... 由于我国规划体系的复杂性,规划环评工作在实践和推广中遭遇了诸多困难和困惑,影响了其实效的发挥。本文结合规划环评开展的实际情况,分析了这些困难及其根源,并根据香港已有工作的实践,提出了规划环评在工作思路和方法上应从目前的"结论控制"转变到"过程控制",并在具体工作方法和程序上进行了初步设计。 展开更多
关键词 规划 规划环评 香港 结论控制 过程控制
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EVOLUTIONARY FUZZY GUIDANCE LAW WITH SELF-ADAPTIVE REGION 被引量:3
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作者 邹庆元 姜长生 吴柢 《Transactions of Nanjing University of Aeronautics and Astronautics》 EI 2004年第3期234-240,共7页
Effective guidance is one of the most important tasks to the performance of air-to-air missile. The fuzzy logic controller is able to perform effectively even in situations where the information about the plant is ina... Effective guidance is one of the most important tasks to the performance of air-to-air missile. The fuzzy logic controller is able to perform effectively even in situations where the information about the plant is inaccurate and the operating conditions are uncertain. Based on the proportional navigation, the fuzzy logic and the genetic algorithm are combined to develop an evolutionary fuzzy navigation law with self-adapt region for the air-to-air missile guidance. The line of sight (LOS) rate and the closing speed between the missile and the target are inputs of the fuzzy controller. The output of the fuzzy controller is the commanded acceleration. Then a nonlinear function based on the conventional fuzzy logic control is imported to change the region. This nonlinear function can be changed with the input variables. So the dynamic change of the fuzzy variable region is achieved. The guidance law is optimized by the genetic algorithm. Simulation results of air-to-air missile attack using MATLAB show that the method needs less acceleration and shorter flying time, and its realization is simple.[KH*3/4D] 展开更多
关键词 guidance law fuzzy logic genetic algorithm self-adaptive region
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Chaos Control and Modified Projective Synchronization of Chaotic Dissipative Gyroscope Systems
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作者 Faezeh Farivar Mahdi Aliyari Shoorehdeli +1 位作者 Mohammad Teshnehlabs Mohammad Ali Nekoui 《Journal of Energy and Power Engineering》 2012年第1期90-100,共11页
This paper proposes the chaos control and the modified projective synchronization methods for chaotic dissipative gyroscope systems. Because of the nonlinear terms of the gyroscope system, the system exhibits chaotic ... This paper proposes the chaos control and the modified projective synchronization methods for chaotic dissipative gyroscope systems. Because of the nonlinear terms of the gyroscope system, the system exhibits chaotic motions. Occasionally, the extreme sensitivity to initial states in a system operating in chaotic mode can be very destructive to the system because of unpredictable behavior. In order to improve the performance of a dynamic system or avoid the chaotic phenomena, it is necessary to control a chaotic system with a periodic motion beneficial for working with a particular condition. As chaotic signals are usually broadband and noise like, synchronized chaotic systems can be used as cipher generators for secure communication. This paper presents chaos synchronization of two identical chaotic motions of symmetric gyroscopes. Using the variable structure control technique, control laws are established which guarantees the chaos control and the modified projective synchronization. By Lyapunov stability theory, control lows are proposed to ensure the stability of the controlled and synchronized system. Numerical simulations are presented to verify the proposed control and the synchronization approach. This paper demonstrates that synchronization and anti-synchronization can coexist in dissipative gyroscope systems via variable structure control. 展开更多
关键词 Dissipative gyroscope chaos control modified projective synchronization variable structure control.
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