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试论运用间接证据定案的证据量
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作者 洪浩 《政法学刊(甘肃)》 1991年第2期50-52,共3页
我国法律要求司法机关在办理刑事案件中遵行“以事实为根据、以法律为准绳”的原则。“以实事为根据”就是要求侦查人员、检察人员、审判人员在整个刑事诉讼过程中,必须掌握一定的证据,只有在掌握一定证据的基础上才能决定对被告人的逮... 我国法律要求司法机关在办理刑事案件中遵行“以事实为根据、以法律为准绳”的原则。“以实事为根据”就是要求侦查人员、检察人员、审判人员在整个刑事诉讼过程中,必须掌握一定的证据,只有在掌握一定证据的基础上才能决定对被告人的逮捕、起诉、判决。我国刑事诉讼法一贯主张在立案时必须“主要犯罪事实清楚、证据确实充分”。而证据确实充分则是认定主要犯罪事实的前提,只有掌握了确实充分的证据,才能确定谁是被告人。 展开更多
关键词 间接证据 证据量 主要犯罪事实 证据体系 被告人 刑事诉讼法 刑事案件 定案 检察人员 主要事实
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足球裁判自由心证及其对证据自由裁量的分析 被引量:3
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作者 吴雄文 李伟峰 《南京体育学院学报(社会科学版)》 北大核心 2010年第2期125-128,共4页
运用文献资料和逻辑分析等方法,对足球裁判裁判证据的形成和认定进行了法理性分析,认为裁判在比赛事实判断中运用自由心证及其对证据自由裁量是足球裁判活动中核心内容之一。在此基础上,界定了足球裁判自由心证和证据自由裁量的概念并... 运用文献资料和逻辑分析等方法,对足球裁判裁判证据的形成和认定进行了法理性分析,认为裁判在比赛事实判断中运用自由心证及其对证据自由裁量是足球裁判活动中核心内容之一。在此基础上,界定了足球裁判自由心证和证据自由裁量的概念并分析了两者关系,分析了足球裁判在临场执法中因自由心证而产生的实践问题,最后提出提高足球裁判自由心证准确性和规制自由裁量权的相关途径。 展开更多
关键词 足球裁判 证据 自由心证 证据自由裁
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从逻辑学的视角谈谈证据的充分性及其判定方法 被引量:2
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作者 金承光 《政法论丛》 CSSCI 1999年第1期59-61,共3页
在司法实践中,对案件事实的确认,必须依赖于确实、充分的证据。但证据充分或证据充分性的含义究竟是什么,以及如何把握判定证据充分性的思考方法,则是我国证据理论和司法实践中一个认识不一、众说纷纭的问题。本文试从逻辑学的视角... 在司法实践中,对案件事实的确认,必须依赖于确实、充分的证据。但证据充分或证据充分性的含义究竟是什么,以及如何把握判定证据充分性的思考方法,则是我国证据理论和司法实践中一个认识不一、众说纷纭的问题。本文试从逻辑学的视角提供一种看法。关于证据的“充分性”... 展开更多
关键词 充分性 逻辑学 充分条件 证据量 唯一性 证据理论 案件事实 司法实践 证据充分 排他性
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也谈证据确实、充分
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作者 童盛章 赵树坤 《广西政法管理干部学院学报》 1999年第1期67-70,共4页
关键词 证据确实 定案证据 充分条件 案件事实 证明力 查证属实 制约关系 证据量 关联性 定罪
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中医手法治疗颈型颈椎病随机对照试验的质量评价研究 被引量:12
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作者 冯天笑 李康健 +4 位作者 于大伟 何海龙 张君涛 冯敏山 王平 《中国全科医学》 CAS 北大核心 2022年第29期3664-3671,共8页
背景中医手法是治疗颈型颈椎病的重要手段。随着研究的不断发展,大量中医手法治疗颈型颈椎病的随机对照试验已经发表,但质量水平参差不齐,限制了中医手法的推广和高质量临床证据的产生。目的评价目前中医手法治疗颈型颈椎病随机对照试... 背景中医手法是治疗颈型颈椎病的重要手段。随着研究的不断发展,大量中医手法治疗颈型颈椎病的随机对照试验已经发表,但质量水平参差不齐,限制了中医手法的推广和高质量临床证据的产生。目的评价目前中医手法治疗颈型颈椎病随机对照试验的文献质量。方法计算机检索中国知网、万方数据知识服务平台、维普网、中国生物医学文献服务系统、PubMed、Embase和Cochrane Library数据库中手法治疗颈型颈椎病的随机对照试验,检索时限为建库至2021年6月。由2名研究者完成文献筛选和资料提取。采用物理治疗证据数据库(PEDro)量表、Cochrane偏倚风险评估工具、临床试验报告标准(CONSORT)声明2010版及附加指标评价纳入文献的质量。结果共纳入81篇文献,其中2006-2014年共发表文献28篇,年平均发表3.11篇;2015-2021年共发表文献53篇,年平均发表7.57篇。文献质量评价结果显示,PEDro量表总分≥7分的高质量文献仅7篇(8.6%)。Cochrane偏倚风险评估工具显示,高偏倚风险文献所占比例最少,低偏倚风险文献次之,大部分条目因为报告信息不全,评分偏倚风险不确定。CONSORT声明2010版评价结果显示,纳入文献的文题和摘要、方法、结果、讨论、其他信息部分报告率不足。附加指标中采用多中心、伦理审批、干预措施质量控制、志谢报告率低。结论目前中医手法治疗颈型颈椎病随机对照试验的文献质量普遍偏低,建议今后研究者参照PEDro量表、Cochrane偏倚风险评估工具、CONSORT声明对中医手法治疗颈型颈椎病的随机对照试验进行规范性报告。 展开更多
关键词 颈型颈椎病 肌肉骨骼手法 中医手法 随机对照试验 物理治疗证据数据库(PEDro) Cochrane偏倚风险评估工具 临床试验报告标准声明 评价
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地震破裂模式的模糊模式识别
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作者 王时标 姚振兴 《地球物理学报》 SCIE EI CAS CSCD 北大核心 1998年第S1期253-262,共10页
把几种可能的物理机制作为识别对象,定义了计算各识别对象与物理现象相符合的证据量.从这种思想出发,提出了判定强震破裂模式的模糊模式识别准则,只要把各识别对象的“证据量”带人这个识别准则,就可识别出某指定强震的地震破裂机... 把几种可能的物理机制作为识别对象,定义了计算各识别对象与物理现象相符合的证据量.从这种思想出发,提出了判定强震破裂模式的模糊模式识别准则,只要把各识别对象的“证据量”带人这个识别准则,就可识别出某指定强震的地震破裂机制该方法被具体地应用于炉霍地震(1973,Ms=7.9)破裂机制的识别,结果表明炉霍地震符合barrier破裂机制这个结论与有关炉霍地震破裂机制的地震学研究结果是完全一致的该方法比已有的其他方法更为简便,因此有推广价值. 展开更多
关键词 破裂机制 震源断层 模糊识别 证据量
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诉讼证明要求
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作者 孙洁冰 《现代法学》 CSSCI 北大核心 1992年第6期32-35,共4页
诉讼中的证明要达到什么要求,是诉讼证明活动的核心问题,也是一切诉讼制度和证据制度中一个至关重要的理论和实践问题。我国现行诉讼法律对此只作了概括性、原则性的规定,但不够明确、具体,现在诉讼法学界对此问题的研究认识不一,司法... 诉讼中的证明要达到什么要求,是诉讼证明活动的核心问题,也是一切诉讼制度和证据制度中一个至关重要的理论和实践问题。我国现行诉讼法律对此只作了概括性、原则性的规定,但不够明确、具体,现在诉讼法学界对此问题的研究认识不一,司法实践中也难以掌握其标准,为此,本文拟就诉讼证明要求中的几个重要问题略陈管见。 展开更多
关键词 证据量 诉讼证明要求 案件事实 罪与非罪 刑事诉讼法 司法实践 证据制度 证据不足 司法机关 诉讼法学
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Application of seismic multi-attribute fusion method based on D-S evidence theory in prediction of CBM-enriched area 被引量:1
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作者 祁雪梅 张绍聪 《Applied Geophysics》 SCIE CSCD 2012年第1期80-86,116,117,共9页
D-S evidence theory provides a good approach to fuse uncertain inlbrmation. In this article, we introduce seismic multi-attribute fusion based on D-S evidence theory to predict the coalbed methane (CBM) concentrated... D-S evidence theory provides a good approach to fuse uncertain inlbrmation. In this article, we introduce seismic multi-attribute fusion based on D-S evidence theory to predict the coalbed methane (CBM) concentrated areas. First, we choose seismic attributes that are most sensitive to CBM content changes with the guidance of CBM content measured at well sites. Then the selected seismic attributes are fused using D-S evidence theory and the fusion results are used to predict CBM-enriched area. The application shows that the predicted CBM content and the measured values are basically consistent. The results indicate that using D-S evidence theory in seismic multi-attribute fusion to predict CBM-enriched areas is feasible. 展开更多
关键词 D-S evidence theory CBM seismic attributes thsion
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Early warning of rock mass instability based on multi-field coupling analysis and microseismic monitoring 被引量:12
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作者 Zhou-quan LUO Wei WANG +1 位作者 Ya-guang QIN Jun XIANG 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2019年第6期1285-1293,共9页
In order to overcome the limitation that rock mass instability warnings are caused by a lack of deep consideration of the inherent mechanism of disaster formation, early warning signs of rock mass instability were det... In order to overcome the limitation that rock mass instability warnings are caused by a lack of deep consideration of the inherent mechanism of disaster formation, early warning signs of rock mass instability were detected and multi-field coupling was analyzed. A multi-field coupling model of a damaged rock mass was established. The relationship between microseismic activity parameters and rock mass stability was analyzed, and a multi-parameter early warning index system was established and its solution program was compiled. Based on the D-S data fusion theory,an early warning model of rock mass instability combining multi-field coupling analysis and microseismic monitoring was constructed. Taking an underground mine stope as an object, the multi-field coupling model and its solution program were used to analyze mining response characteristics. The seismic field data were used to verify the accuracy of the multi-field coupling analysis. The early warning model was used to predict the instability of stope rock mass,and the early warning result is consistent with a real-world scenario. 展开更多
关键词 rock mass instability microseismic characteristic parameters D-S evidence fusion multi-parameter early warning damage distribution
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Review of salt consumption and stomach cancer risk:Epidemiological and biological evidence 被引量:30
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作者 Xiao-Qin Wang Paul D Terry Hong Yan 《World Journal of Gastroenterology》 SCIE CAS CSCD 2009年第18期2204-2213,共10页
Stomach cancer is still the fourth most common cancer;thus,it remains an important public health burden worldwide,especially in developing countries.The remarkable geographic variations in the rates of stomach cancer ... Stomach cancer is still the fourth most common cancer;thus,it remains an important public health burden worldwide,especially in developing countries.The remarkable geographic variations in the rates of stomach cancer indicate that dietary factors,including a range of food groups to which salt and/or nitrates have been added,may affect stomach cancer risk.In this paper,we review the results from ecologic,case-control and cohort studies on the relationship between salt or salted foods and stomach cancer risk.The majority of ecological studies indicated that the average salt intake in each population was closely correlated with gastric cancer mortality.Most case-control studies showed similar results,indicating a moderate to high increase in risk for the highest level of salt or salted food consumption.The overall results from cohort studies are not totally consistent,but are suggestive of a moderate direct association.Since salt intake has been correlated with Helicobacter pylori(H pylori) infection,it is possible that these two factors may synergize to promote the development of stomach cancer.Additionally,salt may also cause stomach cancer through directly damaging gastric mucus,improving temporary epithelial proliferation and the incidence of endogenous mutations,and inducing hypergastrinemia that leads to eventual parietal cell loss and progression to gastric cancer.Based on the considerable evidence from ecological,case-control and cohort studies worldwide and the mechanistic plausibility,limitation on salt and salted food consumption is a practical strategy for preventing gastric cancer. 展开更多
关键词 Disease prevention Helicobacter pylori infection Salt consumption Stomach cancer
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Research and application of mineral resources assessment by weights of evidence model based on SIG 被引量:3
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作者 Yuanyuan Chuai Keyan Xiao +1 位作者 Yihua Xuan Shaobin Zhan 《Global Geology》 2006年第1期109-114,共6页
Geological data are usually of the characteristics of multi-source, large amount and multi-scale. The construction of Spatial Information Grid overcomes the shortages of personal computers when dealing with geological... Geological data are usually of the characteristics of multi-source, large amount and multi-scale. The construction of Spatial Information Grid overcomes the shortages of personal computers when dealing with geological data. The authors introduce the definition, architecture and flow of mineral resources assessment by weights of evidence model based on Spatial Information Grid (SIG). Meanwhile, a case study on the prediction of copper mineral occurrence in the Middle-Lower Yangtze metallogenic belt is given. The results show that mineral resources assessement based on SIG is an effective new method which provides a way of sharing and integrating distributed geospatial information and improves the efficiency greatly. 展开更多
关键词 SIG weights of evidence model mineral resources assessment
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An Evidence of Aerosol Indirect Effect on Stratus Clouds from the Integrated Ground-Based Measurements at the ARM Shouxian Site 被引量:1
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作者 TANG Jin-Ping WANG Pu-Cai +3 位作者 DUAN Min-Zheng CHEN Hong-Bin XIA Xiang-Ao LIAO Hong 《Atmospheric and Oceanic Science Letters》 2011年第2期65-69,共5页
The aerosol effect on clouds was explored using remote sensing of aerosol and cloud data at Shouxian, China. Non-precipitation, ice-free, and overcast clouds were firstly chosen by a combination of sky im- ages from t... The aerosol effect on clouds was explored using remote sensing of aerosol and cloud data at Shouxian, China. Non-precipitation, ice-free, and overcast clouds were firstly chosen by a combination of sky im- ages from the Total Sky Imager (TSI), cloud base heights from the Ceilometer, and vertical temperature profiles from the Balloon-Borne Sounding System (BBSS). Six cases were chosen in summer, and seven in autumn. The averaged cloud effective radii (re), cloud optical depth (COD), aerosol total light scattering coefficient (a), and liquid water path (LWP) are, respectivey, 6.47 μm, 35.4, 595.9 mm-1, 0.19 mm in summer, and 6.07 μm, 96.0, 471.7 mm-1, 0.37 mm in autumn. The correlation coefficient between re and tc was found to change from negative to positive value as LWP increases. 展开更多
关键词 AEROSOL warm cloud effective radius opticaldepth liquid water path
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Radiotherapy in Non-Functioning Pituitary Macroadenoma: Mansoura Experience 被引量:2
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作者 Hanan Ahmed Wahba Hend Ahmed EI-Hadaad +1 位作者 Eman Hamza EI-Zahaf Mohammacl ADu-Hegazy 《Clinical oncology and cancer researeh》 CAS CSCD 2011年第4期224-228,共5页
OBJECTIVE The current retrospective study aims to evaluate the management of non-functioning the assessment of experience on pituitary macroadenoma through clinical, biochemical, radiological features, and treatment o... OBJECTIVE The current retrospective study aims to evaluate the management of non-functioning the assessment of experience on pituitary macroadenoma through clinical, biochemical, radiological features, and treatment outcome of patients, and to identify prognostic factors affecting progression-free survival (PFS). METHODS Data of 55 patients macroadenoma presented to the with non-functioning pituitary Clinical Oncology and Nuclear Medicine department between 1998 and 2009 were investigated. RESULTS The most common symptom was visual disturbance (38.2%) followed by headache (27.3%). The presence of male predominance was observed (1.4:1). Ten patients received radio-therapy (RT) only. Extrasellar extension was the more common treatment. The overall response rate was 72.8% with completed response at 16.4%. Memory and intellectual sequelae were the most common late complications of treatment (14%). The ten-year PFS was at 84.6%. PFS was found to be significantly better with higher dose of RT (up to 54 Gy), treatment by both surgery and RT, absence of visual field defect, and tumor localized to sella, whereas it was not significantly affected by age and sex. CONCLUSION The data confirmed that the prevalence of mass effect and hypopituitarism in patients with non-functioning pituitary macroadenoma is elevated. Conventional external RT up to 54 Gy is safe and effective in controlling non-functioning pituitary macro- adenoma with tolerable and acceptable morbidity. 展开更多
关键词 non-functioning pituitary macroadenoma RADIOTHERAPY prognostic factors survival.
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Iterative optimal control based on support vector machine modeling within the Bayesian evidence framework 被引量:1
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作者 李赣平 阎威武 邵惠鹤 《Journal of Shanghai University(English Edition)》 CAS 2007年第6期591-596,共6页
In the paper, an iterative method is presented to the optimal control of batch processes. Generally it is very difficult to acquire an accurate mechanistic model for a batch process. Because support vector machine is ... In the paper, an iterative method is presented to the optimal control of batch processes. Generally it is very difficult to acquire an accurate mechanistic model for a batch process. Because support vector machine is powerful for the problems characterized by small samples, nonlinearity, high dimension and local minima, support vector regression models are developed for the optimal control of batch processes where end-point properties are required. The model parameters are selected within the Bayesian evidence framework. Based on the model, an iterative method is used to exploit the repetitive nature of batch processes to determine the optimal operating policy. Numerical simulation shows that the iterative optimal control can improve the process performance through iterations. 展开更多
关键词 iterative optimal control support vector machine (SVM) Bayesian evidence framework.
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Short-and Long-Term Response of Phytoplankton to ENSO in Prydz Bay, Antarctica: Evidences from Field Measurements, Remote Sensing Data and Stratigraphic Biomarker Records 被引量:1
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作者 ZHAO Jun Hans-Ulrich Peter +5 位作者 ZHANG Haisheng HAN Zhengbing HU Chuanyu YU Peisong LU Bing Thomas S.Bianchi 《Journal of Ocean University of China》 SCIE CAS 2014年第3期437-444,共8页
The study provides one of the first lines of evidence showing linkages between Antarctic phytoplankton abundance and composition in response to ENSO, based on historical reconstruction of sediment biomarkers. In addit... The study provides one of the first lines of evidence showing linkages between Antarctic phytoplankton abundance and composition in response to ENSO, based on historical reconstruction of sediment biomarkers. In addition to sediment biomarkers, field measured and remote sensing data of phytoplankton abundance were also recorded from Prydz Bay, Eastern Antarctica. Com-munity structure of field measured phytoplankton showed significant El Ni?o/La Ni?a-related succession during 1990 to 2002. In general, the number of algae species decreased during El Ni?o and La Ni?a years compared to normal years. Austral summer monthly variation of remotely sensed chlorophyll-a (Chl-a), particulate organic carbon (POC), and sea surface temperature (SST) indicated that ENSO impacted the timing of phytoplankton blooms during 2007 to 2011. Phytoplankton blooms (indicated by Chl-a and POC) preceded the increases in SST during El Ni?o years, and lagged behind the SST increases during La Ni?a years. Stratigraphic record of marine sedimentary lipid (brassicasterol, dinosterol and alkenones) biomarkers inferred that the proportions of different algae (diatoms, dinoflagellates and haptophytes) changed significantly between El Ni?o and La Ni?a events. The relative proportion of diatoms increased, with that of dinoflagellates being decreased during El Ni?o years, while it was reversed during La Ni?a years. 展开更多
关键词 PHYTOPLANKTON ENSO remote sensing biomarker record Prydz Bay
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A variable weight approach for evidential reasoning 被引量:2
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作者 CHANG Lei-lei LI Meng-jun JIANG Jiang 《Journal of Central South University》 SCIE EI CAS 2013年第8期2202-2211,共10页
A variable weight approach was proposed to handle the probability deficiency problem in the evidential reasoning (ER) approach. The probability deficiency problem indicated that the inadequate information in the ass... A variable weight approach was proposed to handle the probability deficiency problem in the evidential reasoning (ER) approach. The probability deficiency problem indicated that the inadequate information in the assessment result should be less than that in the input. However, it was proved that under certain circumstances, the ER approach could not solve the probability deficiency problem. The variable weight approach was based on two assumptions: 1) the greater weight should be given to the rule with more adequate information; 2) the greater weight should be given to the rules with less disparate information. Assessment results of two notional case studies show that 1) the probability deficiency problem is solved using the proposed variable weight approach, and 2) the information with less inadequacy and more disparity is provided for the decision makers to help reach a consensus. 展开更多
关键词 probability deficiency evidential reasoning (ER) inadequate information variable weight CONSENSUS
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The Role of Comprehensive Income as Financial Performance Predictor: Panel Evidence From Italy
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作者 Alberto Incollingo Manuela Lucchese Ferdinando Di Carlo 《Journal of Modern Accounting and Auditing》 2014年第12期1139-1152,共14页
The aim of this study is to investigate whether the comprehensive income (CI) and its individual components are useful in assessing the future cash flows for Italian listed companies. In addition, we verify whether ... The aim of this study is to investigate whether the comprehensive income (CI) and its individual components are useful in assessing the future cash flows for Italian listed companies. In addition, we verify whether the recent requirement of International Accounting Standard (IAS) 1 (r2011) of providing the other comprehensive income (OCI) separates in two sub-totals (recycling and non-recycling items groups) is useful to explain the expected cash flows. We consider a sample of 121 Italian non-financial companies listed on the Italian Stock Exchange for the testing period of 2008-2011, employing a fixed-effect regression model, and we test the relationship between the changes in the variables considered and not the relative absolute value reducing, in this way, the risk of not grasping a report if the independent variable and the response variable do not have the same sign. Our results stress that CI and the two new sub-aggregates are not relevant to explain future cash flows, while net income (NI) and OC1 as a whole seem to be more relevant to make explicit the future financial position. The study contributes, as a sort of post-implementation review, to the current debate on the ability of Cl to predict the future cash flows and on the real usefulness of the CI and the sub-aggregate identified by the IAS 1 revised as well. 展开更多
关键词 comprehensive income (CI) International Accounting Standard (IAS) 1 revised PREDICTABILITY futurecash flows RECYCLING
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Audit Quality, Timely Disclosure, and the Cost of Debt: Tunisian Evidence
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作者 Imen Achek Mohamed Imen Gallali 《Journal of Modern Accounting and Auditing》 2015年第4期194-209,共16页
The aim of this study is to investigate the effect of auditor type and eamings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audi... The aim of this study is to investigate the effect of auditor type and eamings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audit quality is measured by auditor size (Big 4 versus non-Big 4) and timely disclosure is proxied by earnings reporting lag. Results show that auditor type is negatively associated with the cost of debt. By contrast, the association between earnings announcement lag and the cost of debt is positive and significant. When testing for the moderating effects of industry and listing status, we document that these associations are more pronounced for industrial companies and listed firms. Finally, the period of investigation slightly moderates the examined associations, since financial institutions become more sensitive to the tardy communication of information and less concerned with auditor type following some economic and political troubles in Tunisia between 2010 and 2012. Our findings have policy implications for managers in the Tunisian setting and other developing economies similar to Tunisia given the crucial role played by debt as an important source of external finance for companies. 展开更多
关键词 cost of debt auditor type eamings reporting lag Tunisia
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Earnings Restatements and Insider Trading: An Empirical Analysis
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作者 Cheng Ling-Chi Chung Tsai-Yen 《Journal of Modern Accounting and Auditing》 2011年第6期621-633,共13页
This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement fir... This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement firms of their holdings over the period from two years before to one year after the beginning of the restatement period. In addition, the amounts of restatement are positively associated with the excess insider selling. We also provide evidence that excess insider selling predicts excessive earnings manipulations that eventually lead to GAAP (Generally Accepted Accounting Principles) violation. Some researchers argued that insider trading can be an efficient way of transferring insider information to the capital markets. Our evidence of intensive insider selling in the context of earnings restatements implies that insiders disregard their fiduciary duties to the shareholders during the periods of deteriorating financial performance. 展开更多
关键词 earnings quality insider selling earnings restatement
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Accounting Harmonization for the Assessment of the Public Expenditure in Healthcare Service: Evidence From the Italian Experience
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作者 Niccol6 Persiani Alberto Romolini +1 位作者 Fabrizio Rossi Claudia Galanti 《Journal of Modern Accounting and Auditing》 2013年第8期1005-1017,共13页
The introduction of the New Public Management (NPM) has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all publ... The introduction of the New Public Management (NPM) has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts: In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region. 展开更多
关键词 accounting harmonization consolidated financial statement consolidated cash flow statement healthcare public expenditure
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