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Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services
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作者 TANG Pengzhan 《Journal of Modern Accounting and Auditing》 2024年第3期89-98,共10页
It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a... It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services. 展开更多
关键词 government audit social audit internal audit triangular linkage model high-quality development
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Developing a GIS Audit Framework in the Context of Information Technology though a Reductive Model Approach 被引量:1
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作者 Fausta Mbura Njiru David N. Siriba Faith N. Karanja 《Journal of Geographic Information System》 2023年第2期196-222,共27页
A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objective... A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process. 展开更多
关键词 GIS audit Framework GIS Complexity Reductive model GIS Monitoring and Evaluation audit Checklist
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Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China
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作者 Yu Xia 《Chinese Journal of Population,Resources and Environment》 2024年第2期167-175,共9页
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr... As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers. 展开更多
关键词 Accountability audit Difference-in-differences model Environmental regulation Industrial structure adjustment Quasi-natural experiment
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The Self-inspections(Internal Audits)Process as a Part of the Pharmaceutical Quality System:Formation of a Risk-Based Approach to Internal Audits Planning
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作者 Valeriy Nikityuk Tetiana Karamavrova V.Lebedynets 《Journal of Pharmacy and Pharmacology》 2019年第7期385-397,共13页
The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to it... The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to its withdrawal from production.The principal difference between PQS and GxP rules from other quality systems is that the medicinal product,its safety and efficacy is put at the forefront.At the same time,PQS implies a process approach to all components that should be aimed at achieving the main goal—ensuring and guaranteeing the quality of the medicinal product for the end user(patient)—and should be based on the quality risk management system.An integral part of PQS,as well as the GxP rules adopted in the European Union and PIC/S,is a process for self-inspections and/or quality audits,which regularly appraises the effectiveness and applicability of the PQS.This publication is dedicated to the definition of self-inspections(internal audits)as one of the PQS’s processes.The article defines the main standard stages and develops a model of a risk-based approach to the self-inspections’planning in relation to processes of the pharmaceutical quality system. 展开更多
关键词 Medicinal products PQS SELF-INSPECTION internal audit quality RISK management risk-based APPROACH
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A Content Audit Model for Validity of Service in Peer-to-Peer Networks
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作者 徐光伟 朱明 +2 位作者 石秀金 罗辛 吴敏 《Journal of Donghua University(English Edition)》 EI CAS 2011年第5期499-506,共8页
Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr (P2P) networks associate each prov... Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr (P2P) networks associate each provider with reputation or money to ensure provider's reliability so as to improve the availability of service contents. However, these schemes bring considerable risk to consumers when a provider with high reputation or money publishes a malicious service content. Moreover, the number of providers decreases as some providers are rejected while they have unconsciously published one or several polluted content., ever. The risk may spread to more users and cause the collapse of the service system. Recently, some researches have shown that the unconscious polluted contents are over twice as many as the intentional polluted contents. In order to distinguish the unconscious polluled contents from the intentional polluted contents and rescue those correlative users, we propose an audit model based on each service content to improve the validity of services. In our model, each node is associated with money, and each service content is associated with reputation. The unconscious polluted contents are prevented via consumers' evaluation, and the intentional polluted cantents and malicious providers are rejected via audit executors' evaluation. Simulatinn results show that the model improves the ratio of available service contents and reliable providers. 展开更多
关键词 SERVICE service content audit executor audit model
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A Study on the Reconstruction of Audit Reporting Model of Risk-Oriented Auditing During Post-Financial Crisis Era
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作者 Yang Mingzeng Jia Kangli 《Journal of Modern Accounting and Auditing》 2013年第3期367-373,共7页
The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency ... The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users' information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing (MRA) during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board (PCAOB): auditor's discussion and analysis (AD&A), required and expanded use of emphasis paragraphs in the auditor's report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor's report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers. 展开更多
关键词 modem risk-oriented auditing (MRA) audit reporting model RECONSTRUCTION
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Improving Auditors' Going Concern Judgment by Applying Statistical Failure Models as an Analytical Procedure
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作者 Mojtahedzadeh Vida 《Journal of Modern Accounting and Auditing》 2011年第5期443-456,共14页
The main goal of this research is to enhance the auditor's judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected thr... The main goal of this research is to enhance the auditor's judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants (IACPA). The research results reflect that: (1) Auditors do not use statistical techniques for assessing going concern as an analytical procedure; (2) Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; (3) Auditors do not use statistical techniques to assess audit risk in the planning stage; (4) Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the "standard concerning usage of analytical procedures needs more clarification" and "statistical bankruptcy predication models can help auditors in the planning stage". The other goal of this research is to show different auditor's judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models. 展开更多
关键词 going concern opinion audit judgment corporate failure models
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Some Apocalypses of Legislative Model National Auditing to China
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作者 Changying Wang Xinyu Ye 《Chinese Business Review》 2003年第2期78-81,共4页
National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and e... National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and evaluated. Some apocalypses which are useful to the auditing reformation of our country hope to find. 展开更多
关键词 Legislative model Nation auditing model Apocalypse
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资本市场国际化与关键审计事项语调——基于A股纳入MSCI指数的准自然实验
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作者 代彬 闵诗尧 《云南财经大学学报》 CSSCI 北大核心 2024年第1期41-58,共18页
资本市场国际化是中国加快构建新发展格局,实现经济高质量、可持续发展的关键举措。以中国A股纳入MSCI指数为背景,应用双重差分模型实证检验资本市场国际化与关键审计事项语调的作用机理。研究结果表明,资本市场国际化与审计师披露的关... 资本市场国际化是中国加快构建新发展格局,实现经济高质量、可持续发展的关键举措。以中国A股纳入MSCI指数为背景,应用双重差分模型实证检验资本市场国际化与关键审计事项语调的作用机理。研究结果表明,资本市场国际化与审计师披露的关键审计事项语调的积极性存在显著的负向关系,而管理者能力会强化这种负向关系。研究还发现,在企业处于管理层短视程度和经济政策不确定性程度较低以及非国有公司的情况下,资本市场国际化与审计师披露的关键审计事项语调的负向作用更为显著;机制分析表明,资本市场国际化主要是通过提高信息透明度和机构调研频率两个渠道影响关键审计事项语调。经济后果检验发现,资本市场国际化通过降低关键审计事项语调积极性进而遏制企业的盈余管理程度与过度负债水平。 展开更多
关键词 资本市场国际化 关键审计事项 文本语调 PSM-DID模型
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新时代油气企业“两段式”审计模式创新
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作者 王虓 肖鑫 +5 位作者 张娟 白建 秦彦 伍晓玮 杨锋 蔡艺 《天然气技术与经济》 2024年第4期73-79,共7页
国家推进党的自我革命对审计创新发展提出了新要求,如何在油气生产经营管理全过程中创新审计方式方法、更好发挥审计服务功能,是新时代油气企业审计管理亟待解决的问题。基于此,构建了油气企业“两段式”审计模式并提出了相关保障措施... 国家推进党的自我革命对审计创新发展提出了新要求,如何在油气生产经营管理全过程中创新审计方式方法、更好发挥审计服务功能,是新时代油气企业审计管理亟待解决的问题。基于此,构建了油气企业“两段式”审计模式并提出了相关保障措施。研究结果表明:①该模式立足审计项目“数据分析阶段”与“现场核查阶段”具体特征,依靠科技创新和组织创新协同,选取所需资源与合理方法,开展交叉作业、双向反馈、跟踪闭环。②模式实施需要以建立“两段式”审计工作组织架构、审计审前分析工作标准、审计发现问题整改工作要求、审计数字化指挥中心等为保障措施。③以某油气田企业为例,模式实施取得了审计全覆盖聚焦、审计标准化保障、审计高效护航、审计提质增效、审计科技驱动等五大能力提升的实践成效。结论认为,油气企业“两段式”审计模式能够以更好的审计服务质效助力油气企业治理体系与治理能力现代化。 展开更多
关键词 新时代 油气企业 “两段式”审计 新模式
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PDCA循环模式在医院内部审计管理中应用的效果分析
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作者 董光杰 梅增军 刘书芹 《中国卫生产业》 2024年第1期107-109,113,共4页
目的分析PDCA循环模式在医院内部审计管理中的应用效果。方法选取2021年10月—2023年9月滨州市中心医院的148名与审计工作有关的工作人员(包括其他职能部门)作为研究对象,根据PDCA循环模式在医院内部审计管理中落实的时间分为两阶段,202... 目的分析PDCA循环模式在医院内部审计管理中的应用效果。方法选取2021年10月—2023年9月滨州市中心医院的148名与审计工作有关的工作人员(包括其他职能部门)作为研究对象,根据PDCA循环模式在医院内部审计管理中落实的时间分为两阶段,2021年10月—2022年9月行常规管理,为常规组,2022年10月—2023年9月行PDCA循环管理,为研究组。比较两组工作质量评分、工作沉浸程度、工作人员专业能力评分。结果研究组工作质量评分、工作沉浸程度、专业能力评分均高于常规组,差异有统计学意义(P均<0.05)。结论在医院内部审计管理中,PDCA循环管理模式的实施可有效提升审计相关工作人员的专业能力,提升审计工作质量,提高审计相关工作人员的工作沉浸度。 展开更多
关键词 PDCA循环模式 医院财务管理 内部审计 工作质量 工作沉浸度 专业能力
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多层次网络安全强审计模型BrosaAudit 被引量:4
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作者 杨超峰 刘庆云 刘利军 《计算机工程》 EI CAS CSCD 北大核心 2006年第10期159-160,163,共3页
提出了多层次网络安全强审计模型BrosaAudit,并根据该模型设计并实现了相应的ACT-NetAudit系统。和现有的网络安全审计系统相比,BrosaAudit模型及审计系统能够从不同的层次对网络安全状况进行更全面的审计,为发现和追踪安全事件提供了... 提出了多层次网络安全强审计模型BrosaAudit,并根据该模型设计并实现了相应的ACT-NetAudit系统。和现有的网络安全审计系统相比,BrosaAudit模型及审计系统能够从不同的层次对网络安全状况进行更全面的审计,为发现和追踪安全事件提供了更强有力的支持,有很强的实用性。 展开更多
关键词 网络安全 安全模型 安全审计
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基于区块链的电网安稳控制通信报文记录与审计系统研究
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作者 颜云松 陈汹 +5 位作者 于同伟 封科 李俊娥 王永 余发江 赵思宇 《计算机应用与软件》 北大核心 2024年第4期112-118,共7页
随着电网安全稳定控制系统向广域化、复杂化方向发展,安稳控制通信报文数量多,通信链条长,易被篡改。当通信报文异变或损坏导致安控系统发生误动或拒动时,难以准确判断事故原因。针对该问题,提出一个基于区块链的电网安稳控制通信报文... 随着电网安全稳定控制系统向广域化、复杂化方向发展,安稳控制通信报文数量多,通信链条长,易被篡改。当通信报文异变或损坏导致安控系统发生误动或拒动时,难以准确判断事故原因。针对该问题,提出一个基于区块链的电网安稳控制通信报文记录与审计系统。基于安控系统架构与管理需求设计半中心化系统模型,并针对安控系统架构与业务特点设计交叉多链结构。实验结果表明,该方案能够提高安稳控制通信报文记录与审计的真实性、完整性和安全性,同时具有较好的性能。 展开更多
关键词 安全稳定控制系统 区块链 通信报文记录与审计 半中心化系统模型 交叉多链结构
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基于大语言模型的审计知识应用研究
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作者 万钧 《审计研究》 CSSCI 北大核心 2024年第5期38-44,74,共8页
随着人工智能技术的不断发展,大语言模型在多个领域逐渐展现出强大的应用潜力。在国家审计领域,审计知识的管理和应用面临知识分散、供需不平衡和敏感信息利用受限等痛点。大语言模型强大的自然语言理解能力和生成能力为审计知识应用提... 随着人工智能技术的不断发展,大语言模型在多个领域逐渐展现出强大的应用潜力。在国家审计领域,审计知识的管理和应用面临知识分散、供需不平衡和敏感信息利用受限等痛点。大语言模型强大的自然语言理解能力和生成能力为审计知识应用提供了新的解决方案,如智能问答、非结构化文档分析等。本文讨论了基于大语言模型的审计知识应用框架设计,通过构建审计知识仓、设计审计知识管理系统和审计知识应用场景,形成一套科学高效的审计知识管理应用体系。通过实践证明,大语言模型技术在审计知识管理应用中,能有效降低人力成本,提高知识的应用绩效,为审计知识应用提供了实践方向。最后从知识仓运维、优化业务应用体系、智慧审计等三个方面提出了完善审计知识管理应用系统探索方向。 展开更多
关键词 大语言模型 国家审计 审计知识管理 审计知识应用 知识仓
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审核评估背景下应用型地方高校计算机专业“人工智能+”人才培养模式探索
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作者 赵佳 张力元 +1 位作者 丁言 潘林 《长春工程学院学报(社会科学版)》 2024年第2期79-82,共4页
针对审核评估背景下应用型地方高校计算机专业人才培养模式优化改革的问题,分析了现阶段人才培养中存在的人才供给与行业需求脱节、培养过程实践环节不足、教学内容更新滞后、思想政治教育融合不够等问题。并针对这些问题,提出了以产教... 针对审核评估背景下应用型地方高校计算机专业人才培养模式优化改革的问题,分析了现阶段人才培养中存在的人才供给与行业需求脱节、培养过程实践环节不足、教学内容更新滞后、思想政治教育融合不够等问题。并针对这些问题,提出了以产教融合促进人才培养方案优化、以项目驱动深化实践教学改革、以教师教学创新赋能教学内容与方法更新、以思想政治教育贯穿教学全过程的“人工智能+”人才培养模式。该模式以培养应用型人工智能复合人才为核心,以提升学生实践创新能力为主线,以教师队伍建设为抓手,将思政教育与专业教育有机结合,着力培养学生家国情怀和社会责任感,对优化应用型高校人才培养体系、服务区域经济发展具有重要意义。 展开更多
关键词 计算机专业 “人工智能+”教育 人才培养模式 审核评估 思政融合
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审计大模型的构建及应用研究——以员工违规经商办企业专项审计为例
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作者 陈亚盛 蒋礼蔚 +1 位作者 单敏 庄平 《审计研究》 CSSCI 北大核心 2024年第4期139-149,共11页
大语言模型等人工智能技术的飞速发展为提高内部审计质效带来了契机。本文设计基于“提示工程+检索增强生成+超参数调整”的审计大模型构建框架,并以员工违规经商办企业专项审计为例,在贯穿审计全流程的九个审计工作场景中,探索并实现... 大语言模型等人工智能技术的飞速发展为提高内部审计质效带来了契机。本文设计基于“提示工程+检索增强生成+超参数调整”的审计大模型构建框架,并以员工违规经商办企业专项审计为例,在贯穿审计全流程的九个审计工作场景中,探索并实现了大语言模型在内部审计中的应用。研究结果表明,本文所设计的构建框架可以帮助审计人员在实务中构建与应用审计大模型,为将大语言模型应用于审计工作提供实现路径的参考。 展开更多
关键词 审计 大语言模型 提示工程 检索增强生成 超参数调整
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基于冰山模型的内部审计职业精神和专业能力研究
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作者 蔡媛媛 《当代石油石化》 CAS 2024年第3期47-50,共4页
新时代全面推动高质量发展和建设世界一流企业对内部审计工作提出了新要求。文章以石化企业为例,阐述基于冰山模型培养体系下,内部审计职业精神和专业能力的本质和内涵,结合内部审计实践,深入剖析审计队伍现状,探讨培养内部审计人员良... 新时代全面推动高质量发展和建设世界一流企业对内部审计工作提出了新要求。文章以石化企业为例,阐述基于冰山模型培养体系下,内部审计职业精神和专业能力的本质和内涵,结合内部审计实践,深入剖析审计队伍现状,探讨培养内部审计人员良好职业精神和专业能力的途径和方法,不断践行新时代审计自身建设“三立”标准,实现职业精神与专业能力双动能并驾齐驱,以一流审计队伍贯彻新时代人才强国战略。 展开更多
关键词 内部审计 职业精神 专业能力 冰山模型
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冰山模型视阈下:高校审计专业胜任能力测评框架研究
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作者 畅蓓 《考试研究》 2024年第5期67-78,共12页
二十届中央审计委员会第一次会议召开后,对审计职业转型提出新要求,促使高校审计职能一系列变革,更加突显审计专业胜任能力的重要性。从分析专业胜任能力定义入手,借鉴冰山模型搭建由工作动机、职业道德、执业技能、知识体系四部分构成... 二十届中央审计委员会第一次会议召开后,对审计职业转型提出新要求,促使高校审计职能一系列变革,更加突显审计专业胜任能力的重要性。从分析专业胜任能力定义入手,借鉴冰山模型搭建由工作动机、职业道德、执业技能、知识体系四部分构成的能力框架,运用层次分析法(AHP)建立能力测评指标权重,构建专业胜任能力测评结果模型。该框架作为从业基准,对内审机构选人用人、培训审计人员、绩效考核评价、促进审计质量提升、推动教育事业发展具有重要意义。 展开更多
关键词 高校内部审计 专业胜任能力框架 冰山模型 层次分析法
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基于SM2的可截取签名方案
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作者 任莹莹 胡江红 +1 位作者 李妮 武特景 《河南科学》 2024年第2期195-201,共7页
数字签名是公钥密码体制的重要应用部分,可截取数字签名解决了签名的持有者在不与原始签名人交互的情况下,根据自身要求就可以对已签名的数据进行合理的截取操作.将SM2数字签名算法与可截取签名算法相结合,提出一种新的基于椭圆曲线离... 数字签名是公钥密码体制的重要应用部分,可截取数字签名解决了签名的持有者在不与原始签名人交互的情况下,根据自身要求就可以对已签名的数据进行合理的截取操作.将SM2数字签名算法与可截取签名算法相结合,提出一种新的基于椭圆曲线离散对数的可截取签名方案.并在随机预言机模型下对该方案的安全性进行分析,该方案满足不可伪造性、隐私性以及可审计性,即使是不诚实的截取者也无法对签名结果进行抵赖.性能分析表明,该方案通过标量乘法使算法效率得到提升. 展开更多
关键词 SM2数字签名算法 可截取签名 可审计性 随机预言机模型
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自然资源问责审计对水污染治理效率的影响研究
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作者 李学峰 唐洋 黄小龙 《重庆理工大学学报(社会科学)》 2024年第5期112-125,共14页
作为一项重大的改革措施,领导干部自然资源资产离任审计(简称“自然资源问责审计”)在推进环境保护、资源节约方面具有重要作用。基于2005—2017年我国271个城市的面板数据,使用双重差分模型考察自然资源问责审计与水污染治理效率之间... 作为一项重大的改革措施,领导干部自然资源资产离任审计(简称“自然资源问责审计”)在推进环境保护、资源节约方面具有重要作用。基于2005—2017年我国271个城市的面板数据,使用双重差分模型考察自然资源问责审计与水污染治理效率之间的关系。研究表明:自然资源问责审计的实施显著提高了水污染治理效率,经过一系列稳健性检验,结果依然成立。进一步研究发现,中央环保督察是自然资源问责审计提高试点城市水污染治理效率的调节机制。在南方地区与水污染治理效率较低的地区,自然资源问责审计发挥的作用更加显著,且与动态面板数据估计方法的结果与之吻合。因此,加强自然资源问责审计结果运用、强化地方官员水污染治理主体责任意识、实施动态的差异化政策,有助于推动我国水污染防治。 展开更多
关键词 自然资源问责审计 水污染治理效率 双重差分模型 中央环保督察 环境保护
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