期刊文献+
共找到16篇文章
< 1 >
每页显示 20 50 100
On the informationization of accounting information in China: The perspective of accounting information systems and its regulatory framework in the USA 被引量:1
1
作者 Dennis B. K. Hwang CHEN Yan Gary S. Robson 《Journal of Modern Accounting and Auditing》 2008年第8期17-29,共13页
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys... The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones. 展开更多
关键词 accounting informationization accounting information system corporate governance and information disclosure regulatory framework social morality and professional ethics
下载PDF
Service and Responsibility: Reinforcing the Environmental E-government of China
2
作者 Hong Wang Xu Wu 《Chinese Business Review》 2006年第5期27-34,共8页
Environmental E-government plays an important role in the progress of uniting the harmonious development between human and nature, and building the environment-friendly-society. This paper discusses the relationship b... Environmental E-government plays an important role in the progress of uniting the harmonious development between human and nature, and building the environment-friendly-society. This paper discusses the relationship between environmental E-government and government function of the environmental management. To develop environmental E-government can better the executive ability of the government to manage the environment and serve the public. It can realize the over-all covering of environmental information beyond time and space. Also, it can enhance the mutual action between the society and the government, and improve the effectiveness of the government to manage the environment as well. 展开更多
关键词 serving government responsible government environmental E-government environmental information
下载PDF
Current status and future development of Chinese Government Public Information Online
3
作者 LIANG Huiwei WANG Zhigeng 《Chinese Journal of Library and Information Science》 2010年第2期79-89,共11页
Since its launch last year, the Chinese Government Public Information Online(CGPIO) platform's basic construction has developed rapidly. This paper describes the technology and service status of the platform, anal... Since its launch last year, the Chinese Government Public Information Online(CGPIO) platform's basic construction has developed rapidly. This paper describes the technology and service status of the platform, analyzes its problems, and details the future development of the alliance platform in the future. 展开更多
关键词 government information National Library of China Chinese government Public Information Online National public library union for integration and services of government information
下载PDF
A survey of public needs for government information service in libraries
4
作者 Yunpeng QU Huiwei LIANG +4 位作者 Lei SA Yumei XU Wenjie DUN Rongrong ZHAO Qiuhui CHEN 《Chinese Journal of Library and Information Science》 2014年第1期46-56,共11页
Purpose:This paper describes a comprehensive user survey carried out in China to investigate public needs for government information service in libraries.It is expected to provide insights into the ways to help public... Purpose:This paper describes a comprehensive user survey carried out in China to investigate public needs for government information service in libraries.It is expected to provide insights into the ways to help public libraries meet the user needs.Design/methodology/approach:The paper is founded on a survey among library users,librarians and non-library users.Paper questionnaires were distributed in the National Library of China and 32 provincial public libraries in China and electronic questionnaires were sent to non-library users.A total of 909 valid questionnaires were collected.Findings:A lot of attention is paid to policies,laws and regulations relating to common people’s work and lives such as science,technology,education,culture,finance,market supervision,health care,sports,urban construction and environment protection.A wide variety of government information resources is needed and information delivered to users shall be accurate and timely.Internet has become the main means of accessing government information and mobile phones the preferred Web access channel,while printed materials are considered important information sources.Users need assistance and training in the use of library information resources and services.Research limitations:The sample was limited to respondents from provincial-level public libraries,but city and county-level library users were not included.Practical implications:The survey results are beneficial for the Chinese public libraries to design service programs and improve their services.Originality/value:The paper is one of the comprehensive surveys on public needs for government information service in the Chinese libraries and some of die findings will be of wider interest for other libraries. 展开更多
关键词 Public needs Public library government information service China
下载PDF
More Government Transparency for Enhanced Human Rights Protection
5
作者 赵正群 《The Journal of Human Rights》 2015年第2期178-185,共8页
Since 2007 when Regulations on Government Information Disclosure was adopted, the State Council has issued almost a dozen documents to guide government information disclosure around the country. These documents have g... Since 2007 when Regulations on Government Information Disclosure was adopted, the State Council has issued almost a dozen documents to guide government information disclosure around the country. These documents have gradually expanded the scope of disclosure and recognized the significant role of transparency in promoting the rights to information, participation and supervision, and in building a government that is innovative, impartial and operating under the law. Meanwhile, these documents have, in both theory and practice, exceeded the limit of the Regulations, posing a challenge to increasing government transparency proposed at the Third Plenary Session of the Eighteenth CPC Central Committee. 展开更多
关键词 government information disclosure human rights protection China
下载PDF
On China's Protection of Citizens' Right to Be Informed and Construction of Government Information Publicity System
6
作者 ZHAO ZHENGQUN 《The Journal of Human Rights》 2011年第2期22-26,共5页
I. The Unfolding Situation of the Philosophy of Right to Be Informed in China and Early Construction of Government Information Publicity System The origin of the thought,known as China's protection of right to be inf... I. The Unfolding Situation of the Philosophy of Right to Be Informed in China and Early Construction of Government Information Publicity System The origin of the thought,known as China's protection of right to be informed and the construction of government information publicity system 展开更多
关键词 Right to Be Informed and Construction of government Information Publicity System On China’s Protection of Citizens BE
下载PDF
Regulations on Open Government Information
7
作者 YOU XUEYUN 《The Journal of Human Rights》 2007年第5期27-29,共3页
On April 24, 2007 the State Council promulgated Regulations of the People's Republic of China on Open Governrnent Information (referred to as Regulations below), which will become effective on May 1, 2008. As the f... On April 24, 2007 the State Council promulgated Regulations of the People's Republic of China on Open Governrnent Information (referred to as Regulations below), which will become effective on May 1, 2008. As the first administrative role of the central government of China that aims to safeguard the public's right to know, the Regulations are of great significance in China's democratization and its establishment of the role of law. 展开更多
关键词 Regulations on Open government Information OPEN
下载PDF
Enforcement of Regulations of the People's Republic of China on Disclosure of Government Information and Continual Development of a Group of Basic Human Rights
8
作者 ZHAO ZHENGQUN 《The Journal of Human Rights》 2014年第2期30-34,共5页
Introduction 2013 saw the sixth anniversary of the formulation of Regulations of the People's Republic of China on Disclosure of Government Information (hereinafter referred to as the Regulations) and the fifth ann... Introduction 2013 saw the sixth anniversary of the formulation of Regulations of the People's Republic of China on Disclosure of Government Information (hereinafter referred to as the Regulations) and the fifth anniversary of their being put into effect. As the Regulations were stipulated and put into force, 展开更多
关键词 Enforcement of Regulations of the People’s Republic of China on Disclosure of government Information and Continual Development of a Group of Basic Human Rights
下载PDF
The Public Law Construction of Government Agencies’Obligations to Disclose When Handling Personal Information in the Digital Age
9
作者 喻文光 郑子璇 SHEN Jinjun(Translated) 《The Journal of Human Rights》 2022年第3期439-461,共23页
The protection of personal information plays an extremely important role in the construction of digital government.The duty to inform is a prerequisite core obligation that the government should fulfill in processing ... The protection of personal information plays an extremely important role in the construction of digital government.The duty to inform is a prerequisite core obligation that the government should fulfill in processing personal information,a concrete expression of the right to self-determination of personal information,and a prerequisite for the right to protection of personal information that works as a fundamental right to defense the intrusion from the government,as well as a procedural regulatory tool to restrain the government’s information power and prevent the risk of infringement.As the rules on the processing of personal information and the duty to inform have both the nature of public law,the government’s processing of personal information is also public law in nature,especially because of the constitutional value and power control function of the duty to inform,the construction of a system for the duty to inform cannot be copied from the rules applicable to private subjects,but should be tailored to the public law characteristics of the government’s processing of personal information,overcoming the shortcomings of the current rough and fragmented legislation,and set up a systematic regulation based on the public law in term of the legal subject,procedure,content,consequences of obligation violations and legal protection. 展开更多
关键词 protection of personal information government’s processing of personal information duty to inform theoretical basis system construction
下载PDF
An empowerment evaluation framework for national scientific and technical information governance 被引量:1
10
作者 hao Keran Chen Meihua Zeng Wen 《High Technology Letters》 EI CAS 2019年第4期461-469,共9页
‘Empowerment’is the result of pursuing special capabilities under a specific value orientation.The changes in related object capabilities triggered by scientific and technical information activities in the new envir... ‘Empowerment’is the result of pursuing special capabilities under a specific value orientation.The changes in related object capabilities triggered by scientific and technical information activities in the new environment are important to the national scientific and technical(S&T)information governance.Based on the empowerment theories and evaluation practices,this study attempts to construct an empowerment evaluation framework for national S&T information governance and takes the participatory technology assessment and Altmetrics methods as examples to demonstrate its advantages:1)The capability changes and development potential are regarded as important basis for evaluation;2)The multi-person participation and multi-indicator comprehensive evaluation method is conducive to the democratic and objective nature of science and technology information governance policy formulation. 展开更多
关键词 scientific and technical(S&T) information governance empowerment evaluation technology assessment EE-capability system
下载PDF
Development in theoretical study and practice of library legislation in China
11
作者 LI Guoxin XU Shan +1 位作者 LIU Xuan WANG Xuan 《Chinese Journal of Library and Information Science》 2008年第2期16-30,共15页
One of the most outstanding characteristics of library legislation in China is that theoretical research and legislative practice are mutually reinforcing, making important issues and basic rules and regulations close... One of the most outstanding characteristics of library legislation in China is that theoretical research and legislative practice are mutually reinforcing, making important issues and basic rules and regulations closely associated with legislation and the research focus. A national library law is currently being enacted while several local library legislations have already seen fruitful results. In the enactment of 'Regulations for the Protection of Information Network Dissemination Rights', the library professional participated for the first time in enacting a national copyright law, which led to unprecedented flourishing of library activities and copyright studies. The promulgation of another legal framework,'Government Information Disclosure Regulations' further advanced the research on related issues and pushed forward government information services in public libraries in the same way. A new landmark for library legislation in recent years is the promulgation of'Guidelines for Land Utilization for Public Library Construction' and 'Public Library Construction Standards', while the framing of 'Rules of Professional Ethics for Librarians in China(On trial)' and the 'Library Service Manifesto' give indication that a framework of self-disciplinary measures of library professionals is established. 展开更多
关键词 Library legal construction Information network dissemination right government information disclosure Public Library Construction Standards Professional self-disciplined standards
下载PDF
Weighing the Public Interest in the Disclosure of Government Information 被引量:2
12
作者 王敬波 Liang Guangyan 《Social Sciences in China》 2015年第3期37-55,共19页
Disclosure of government information involves the interests of the applicant, third parties and the public. Both systems for assessment of the public interest and the lessening importance of the applicant's qualifica... Disclosure of government information involves the interests of the applicant, third parties and the public. Both systems for assessment of the public interest and the lessening importance of the applicant's qualifications make public interest the principal driver for disclosure of information. Exemptions to disclosure contain an implicit public interest. In conflicts between opposing interests over disclosure and non-disclosure, public interest is the key to balancing interests. Public interests supporting disclosure are related to such values as the right to know, democracy and public participation, whereas the interests supporting non-disclosure tend to be implicit in the exemptions to disclosure. Multiple interest entities and the two-sidedness of public interest increase the complexity of weighing the interests involved. Full and comprehensive analysis of interests and the exclusion of unrelated considerations are the premise for assessment of interests. Prioritizing the public interest and prioritizing openness are institutional values of the laws on disclosure of information and the fundamental principle for assessing interests. 展开更多
关键词 disclosure of government information conflict between opposing interests weighing the public interest protection of rights
原文传递
China’s Government Information Capacity,Medical Resource Allocation and COVID−19 Prevention and Control
13
作者 Cheng Liu Chunping Zhong +1 位作者 Chen Cheng Cong Ding 《China Finance and Economic Review》 2021年第2期110-128,共19页
The fight against the COVID−19 epidemic is a war against an“invisible enemy”.Access to accurate information and appropriate allocation of medical resources are key to containing the spread of the virus as soon as po... The fight against the COVID−19 epidemic is a war against an“invisible enemy”.Access to accurate information and appropriate allocation of medical resources are key to containing the spread of the virus as soon as possible.The Chinese government has great power to collect information from individuals and basic-level organizations.It also has strong ability to pool and allocate medical resources.The fight against COVID−19 can be deemed as a quasi-natural experiment and based on this,we examine how government information capacity and medical resource allocation influence epidemic prevention and control in 286 Chinese cities(prefecture level and above).The fi ndings are as follows:(1)Government information capacities improve the effectiveness of prevention and control policies.At city level,for every 0.1 point of increase in government information capacity score,the number of confi rmed cases will reduce by 66.5,and the number of deaths per 10000 people will be down by 0.008.(2)The quantity of medical resources available has no direct influence on the effectiveness of epidemic prevention and control,but higher allocation efficiency does bring higher effectiveness.(3)The government can,on the one hand,allocate public resources based on information,and on the other hand guide the flow of social resources by releasing relevant information.Both can improve the allocation efficiency of medical resources.These fi ndings have some policy implications for improving global emergency management. 展开更多
关键词 COVID−19 government information capacity medical resource allocation
原文传递
Study of Construction of Personalized Service Oriented Government Virtual Information Service Center
14
作者 LIU Xilin LI Dong School of Management, Northwestern Polytechnical University, Xi’an 710072, P. R. China 《Chinese Forestry Science and Technology》 2009年第3期19-31,共13页
In this paper, we proposed the idea of personalized information service for enterprises and customers through government visual information service center (GVISC). It discusses an extensible, reusable, reconstructive ... In this paper, we proposed the idea of personalized information service for enterprises and customers through government visual information service center (GVISC). It discusses an extensible, reusable, reconstructive and integrated framework of GVISC with new techniques, such as XML, agent, data mining and information portal. They include the design and analysis of the logical structure, the design of the data layer, and the description of the function application. We show an example of personalized information service for forest fire prevention in the government virtual information service center. 展开更多
关键词 personalized information service E-government forest information service forest information organization government virtual information service center
原文传递
Are all investment decisions to subscribe to new stocks mindless?Investor heterogeneity and behavior in the process of subscribing to new stocks 被引量:2
15
作者 Zhe Li Fang Wang Xiaohong Dong 《China Journal of Accounting Research》 2016年第4期283-304,共22页
The IPO process is a way for companies to improve their corporate governance and for investors to assess company quality.This paper posits that investor choices vary with differences in investment ability and experien... The IPO process is a way for companies to improve their corporate governance and for investors to assess company quality.This paper posits that investor choices vary with differences in investment ability and experience.Three groups of investors with large holdings,namely individual investors,bluechip institutional investors and underperforming institutional investors,are compared by their use of three types of corporate governance information:board characteristics,equity structure and affiliated relationships.Overall,institutional investors make greater use of corporate governance information than individual investors,with blue-chip institutional investors making the greatest use.Further,bull-bear markets exert a significant influence on the behavior of both individual and underperforming institutional investors.These results enrich the IPO literature and contribute to optimal social fund allocation in the stock market. 展开更多
关键词 Corporate governance information Institutional investors Historical performance New stock subscriptions
原文传递
GOVERNANCE OF GLOBAL SUPPLY CHAINS VULNERABILITY BY BUSINESS-BASED INTERORGANIZATIONAL INFORMATION PLATFORM 被引量:7
16
作者 Zhenyu LIU Weiqing ZHUANG 《Journal of Systems Science and Systems Engineering》 SCIE EI CSCD 2013年第1期1-20,共20页
The paper introduces the business-based interorganizational information platform(IOP) and analyzes the feasibility and mechanism of business-based IOP governing global supply chains vulnerability,and then aims to de... The paper introduces the business-based interorganizational information platform(IOP) and analyzes the feasibility and mechanism of business-based IOP governing global supply chains vulnerability,and then aims to develop a risk evaluation software under reliable algorithm to appraise the capability of an interorganizational information platform resisting to global supply chains risks that supports platform users and providers to make decisions.The paper respectively starts with a basic conceptual model of global supply chains vulnerability and a conceptual model of global supply chains vulnerability in business-based IOP,and then gives the simulation model of governance of global supply chain vulnerability in business-based IOP;then has a discussion with the beneficial model of governing global supply chains vulnerability by using business-based IOP or not.The results of research:(1) If given the ratio of expense per income on global supply chains using business-based IOP, we can estimate the costs to take precautions against risks that decides to the maximum value of the average income of per transaction on global supply chains using business-based IOP.(2) If given total income of transaction on global supply chains using business-based IOP,we can estimate the maximum value of the ratio of expense per income on global supply chains using business-based IOP, which would help to make pricing policy for IOP service provider. 展开更多
关键词 Business-based interorganizational information platform global supply chains vulnerability governance
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部