The Influence of Government Regulation on Audit Quality

＂Independent Audit basic norms＂ pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion.＂ In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China＇s economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.

The Authority Structure of Environmental Regulation under the Codification of Environmental Law

When developing and integrating a new environmental legal system under the Environmental Code,the joint regulation of ecology and environment,natural resources and an energy beyond the sphere of mere environmental concerns can be achieved;the semantic expression of environmental regulation can be expounded.Additionally,through the codification of environmental law,a revolutionary path for the structure of authority can be found.Environmental codification dictates a method for clarification of the boundaries and relations of environmental management authority.Under the theory of Holistic Governance and in the codification process,the reform of environmental regulation authority should be concluded from both vertical and horizontal dimensions,through organizing,integrating,separating,classifying and finally,by establishing a synergy between the central and local governments and their departments.This can break down structural barriers to communication and cooperation of the ecological regulation and resource management authority and help establish uniformity of environmental regulation.

The Constitution of Authority:the Past and Present of the Governance Order in Rural Areas

How should the rural governance order be reconstructed centered on the new authority elements after the collapse of traditional rural governance order with the core of family authority, gentry authority and regime? This is a major problem in the construction of new rural areas of contemporary China. This paper attempts to present a historical picture of the inversely proportional relationship between elements like regime, family authority, gentry authority, financial power, political power, civil rights, and so on, based on review of the change path of rural area governance order tracing back to traditional period, the period of the Republic of China, years before the founding of new China as well as period after reform and opening up. It is believed that"innovations"and"heritages"of traditions must be investigated in the transformation process for the rebuilding of a set of stable and reasonable governance order for rural areas, instead of cutting facts by a certain theory or design. In addition, the actual weight of every authority element in social structure and order in people’s mind should be faced up with, which should be integrated with"regulation"and"virtue".

Assessing the Role and Significance of Chiefs in the Governance of Cape Coast, Teshie and Kumasi Societies in Ghana

The study sought to assess the role and significance of chiefs in the traditional governance system of Cape Coast,Teshie and Kumasi communities in Ghana.This study employed the case study comparative approach.A total of 85 participants were selected for the study using the snowballing method of sampling.Data were collected using a four-point Likert scale questionnaire.Data analysis and presentation of results were done by using mean and standard deviation.The study revealed that chieftaincy as an institution is deeply rooted in the local communities.It further revealed that a chief is both the politico-military and religious head.It was recommended that there is the need for the modern state to go beyond just involving chiefs in only sod cutting ceremonies and other state functions to include them in the implementation of local development policies.Further to this,the roles and functions of traditional authorities and local government officials must be well-defined and agreed upon and the public must be made to understand this delineation of responsibilities brought by the government.

The Role of Traditional Leaders in Governance Structure Through the Observance of Taboos in Cape Coast,Kumasi and Teshie Societies of Ghana

The specific objective of the study was to identify the role of traditional leaders in Cape Coast,Kumasi and Teshie in the governance structure of their societies through the observance of taboos.It was to have a good understanding of what constitutes governance and good governance in the context of the indigenous set-up;to assess the current nature of governance related taboos;and to evaluate the impact of contemporary society on taboos and the consequence of any impact of contemporary society on the taboos on indigenous governance.The research was guided by Creswell’s knowledge on research paradigm to describe a researcher’s philosophical view and conceptualization of reality.The research adopted mixed method approach in achieving the objective of the research by obtaining empirical data for the research questions.Two sets of instruments were adopted for data gathering.The first instrument was an interview guide that was used to solicit structured data from the respondents in order to elicit more candid and objective replies.The second instrument was a questionnaire,which was used in order to gather the exact responses relevant to the research from participants.The study found out that traditional rulers occupy unique position,hence in order to maintain certain standards to please their subjects on whose authority they rule,they cannot avoid observing taboos.It further showed that the Chieftaincy institution is an institution that cannot be done away with.It is recommended that both citizens and non-citizens in these traditional societies should be made to appreciate,respect and observe taboos associated with taboo days as a means to promote unity,peace and governance.

Control of Corruption,Trust in Government,and Voluntary TaxCompliance in South-West,Nigeria

Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have adversely affected nation’s economic growth and infrastructural development.Many researches have been conducted on taxpayers’compliance,but not many considered the effect of Control of Corruption(COC)in their study.This study looked at the probable influence of COC on individual taxpayers’voluntary tax compliance behaviour in South-West,Nigeria.Survey research design was adopted for the study.Population for the study was 5,216,422 individual taxpayers in three selected states.A validated questionnaire was used to collect data from respondents by means of Stratified and random sampling techniques with a sample size of 1,200 and this gives a response rate of 87.6%.The reliability test using Cronbach’s alpha coefficients ranged from 0.79 to 0.86.The study adopts descriptive and inferential statistics to analyze the data at 0.05 level of significance.The study shows that COC positively influenced voluntary tax compliance among individual taxpayers in the study states(Adj.R2=0.063,F(6,1050)=12.68,p=0.000).There was evidence that trust in government,COC,and employment status have significant relationship with voluntary tax compliance behaviour in the study states(β=0.139,t(1044)=6.125,p=0.000,β=0.154,t(1044)=5.025,p=0.000,β=-0.237,t(1044)=-3.562,p=0.00)while gender,age,and educational level do not have significant relationship with voluntary tax compliance(β=0.036,t(1044)=0.664,p=0.664,β=-0.002,t(1044)=-0.080,p=0.936,β=0.035,t(1044)=1.081,p=0.280),respectively.The study concluded that control of corruption influenced individual voluntary tax compliance.Government should put better stiff strategies in controlling corruption on tax matters,overhaul the internal control mechanism,establish state anti-graft agencies,and put stiff punishment for any fraudulent activity on tax revenue generation while zero tolerance to corruption should be seen and practice.

Temperature-regulation liquid gating membrane with controllable gas/liquid separation

Membrane separation technology with the ability to regulate gas/liquid transport and separation is critical for environmental fields, such as sewerage treatment, multiphase separation, and desalination. Although numerous membranes can dynamically control liquid-phase fluids transport via external stimuli, the transport and separation of gas-phase fluids remains a challenge. Here, we show a temperature-regulation liquid gating membrane that allows in-situ dynamically controllable gas/liquid transfer and multiphase separation by integrating a thermo-wettability responsive porous membrane with functional gating liquid. Experiments and theoretical analysis have demonstrated the temperature-regulation mechanism of this liquid gating system, which is based on thermo-responsive changes of porous membrane surface polarity, leading to changes in affinity between the porous membrane and the gating liquid. In addition, the sandwich configuration with dense Au-coated surfaces and heterogeneous internal components by a bistable interface design enables the liquid gating system to enhance response sensitivity and maintain working stability. This temperature-regulation gas/liquid transfer strategy expands the application range of liquid gating membranes,which are promising in environmental governance, water treatment and multiphase separation.

跨省横向府际应急协同机制的实践样态及制度保障

突破省域边界的突发事件具有复杂性、不确定性与突发性,灾害后果严重。实践中,各省级政府通过签订应急协同协议、新设应急协同组织、开展联席会议与会商应对跨省突发事件,形成了多元化的应急协同机制,契合中国特色应急管理制度的改革方向。但是,相关机制不仅面临合法性质疑,还存在效力薄弱、协同动力不足和未突破区域壁垒的弊病,需要完善相关合法性保障与实效保障。协同机制具备实质合宪性,《中华人民共和国地方各级人民代表大会和地方各级人民政府组织法》赋予其组织法依据,一些仅供协调而未涉及职权调整的协同机制不违反职权法定原则与组织法定原则,具备合法性。然而,应对跨省突发事件需要整合各省政府部门职权以形成区域性应急行政权,该权力源自政府的行政授权,可由《中华人民共和国突发事件应对法》完善相关法律依据。协同机制的实效保障需要多路并进:在协同协议层面,应当进一步提升协议的法律效力与可操作性;在协同组织层面,需要健全应急协同组织及其内部结构;在协同信息层面,完善应急协同信息平台建设有助于收集、共享常态化信息与突发事件预警和处置信息;在协同动力层面,可以通过夯实协同观念基础与信任基础、增加协同净收益和加强中央政府的高位推动增强协同动力。

论公共数据授权运营的立法路径

当前,为了释放公共数据价值、培育数据要素市场,公共数据授权运营成为重要的破局之策。然而,公共数据授权运营立法远落后于实践需求,是否立法以及如何立法仍成为悬而未决的难题。在立法条件方面,理论依据的充分、经济条件的具备为授权运营立法提供了可行性,而数据增值、企业利用、政府治理、国家愿景等需求,均证实了立法的必要性。在立法模式方面,权衡中央立法模式和地方立法模式的利弊,应推行“地方先行先试”的立法模式。在具体制度实现方面,地方立法应秉持效率与安全并重的立法理念,采用实用性立法结构,授权主体内容应设计为统一授权模式,运营主体内容应将基本业务能力和安全保障能力设置为准入条件,以法定情形和约定情形设置退出条件,授权运营的公共数据内容应遵循以混合分类法分类、以敏感程度分级的标准,安全监督与管理内容应以安全和效益为监督考核标准。

论自选教材的治理逻辑与实践进路

自选教材作为教科书的重要补充,是未经审定但仍被教师选用和学生使用的能够助力学生发展的教与学的材料。将自选教材纳入监管和治理的范畴是全面加强教材管理的制度自觉。为了提高自选教材的治理效能,需要遵循“为什么治理—谁来治理—治理什么—怎么治理”的基本逻辑。在治理目标上,要实现以“和谐善治”为理想模式的自选教材治理现代化;在治理主体上,要体现政府统筹下的多元主体协同治理;在治理对象上,要指涉与自选教材相关的一切事项;在治理方式上,要以技术治理赋能自选教材治理创新。在新时代背景下,可通过建立统一规范的审查制度、建立严格的准入机制、健全意识形态引领机制、构建腐败风险预警机制、建立选用质量的信息反馈制度、规范和引导资本的健康发展等路径加强自选教材治理,以期为教材现代化发展营造一个良好的生态环境。

政务数据开放运营制度的目标偏离及纠偏

政务数据开放之价值目标,应定位于在公平合理条件下保障多元的市场和社会主体获取和利用公共数据,从而推动政务数据利用的经济、政治效益和社会福利的整体增长。国家应协调政务数据开放的多元价值目标,为社会主体公平利用政务数据提供实质条件,形成一套兼顾多元利益、具有系统性和整体性的开放、运营和管理体制。当前一些地方规定政务数据归政府所有,进而采取“国有资产管理式”策略进行授权运营的做法,缺乏法理层面的依据,在制度功能上也将引发“与民争利”和“地方数据壁垒”的双重负面效果,亟需予以纠偏。政务数据授权运营制度的再建构,需要考虑政务数据开放的价值目标,从而匹配相应的手段选择。应考虑建立“二元授权运营机制”:一是在数据基础设施层面,完善“公私合作履职式”的授权运营模式,避免过度商业导向和政务数据资产化的法律风险,增强政务数据开放的便捷性与数据生态的构建;二是在具体政务数据的管制策略层面,将侧重政务数据资源资产化思路的“国有资产管理式授权运营”,转变为基于风险防控与市场秩序而审慎限定数据利用主体资格的授权运营模式,从而保障政务数据利用的公平竞争,提升政务数据利用的社会效益。

新乡贤何以促进乡村公共性重建——一种理解框架重构的视角

新乡贤何以促进乡村公共性重建是一个需要深入思考的问题。当前,学界关于这一问题虽然形成了精英权威、社会资本、双重代理及核心行动者等4种典型解释模型,但其在理解框架层面存在国家与社会对立、嵌入性支配、现成性结果和割裂化分析等问题,需要构建一种私人—共同—公共领域转型互塑的理解框架来重新把握新乡贤促进乡村公共性重建的问题。在这一新的理解框架下,应坚持整体融合、互塑共生、合作共治等基本原则,增强新乡贤的角色自觉性与自主性,推动多种类型新乡贤形成治理合力,优化完善新乡贤促进乡村公共治理的机制,健全新乡贤促进乡村公共性重建的制度规范,构建新乡贤促进乡村公共性重建的监督反馈体系,从而推动新乡贤促进乡村公共性重建。

不同回收和转移模式下再制造供应链生产决策研究

随着公众环保意识增强,许多制造企业出于社会形象和成本考虑选择将再制造业务转移给第三方企业。针对由原始设备制造商(OEM)和第三方再制造商(TPR)组成的再制造供应链,根据不同回收主体(OEM和TPR)和转移模式(外包和授权)构建4种再制造供应链决策模型,对比分析4种模式下最优生产决策、利润、环境影响、消费者剩余和政府基金政策影响。研究结果表明:OEM青睐制造商回收外包模式,TPR在不同研发效率下有不同偏好;在不同模式下,提升环境税或补贴均会不同程度提高产品可再制造性水平并激励再制造。但提高补贴不一定有利于环境,环境税过高不利于社会总福利,因此政府需要综合考虑各方利益设置适当的环境税和补贴。

超大城市治理的行政协同原则

超大城市具有人口密度高、规模大、流动性与聚集性强等特点,有必要遵循行政协同原则开展治理。超大城市治理中的行政协同原则既可以体现为设置协同性的组织机构,如党政合署办公、行政机构整合和政府与社会合设机构,也可以体现为行政权力的协同运用,包括党政机关之间、行政机关相互之间、行政机关与其他机关和行政机关与社会的协同。在行政协同原则的运行中,要合理分配党的事务和行政事务,对协同各方形成明确的职权分工、动态平衡的权力关系和清晰的责任制,同时行政机关要恰当运用协同裁量的权力,鼓励社会主体参与行政活动。

明初边疆治理的权威政治:“以茶羁縻”与“茶叶反腐”——以欧阳伦贩私茶事件为讨论中心

以茶羁縻和茶叶反腐在明洪武年间都受到高度重视,明廷也采取了多维度措施以保证二者的有效实施,对明代中后期的发展产生了重要影响。“欧阳伦贩私茶事件”进一步揭示出洪武年间以茶羁縻与茶叶反腐关系中的一种吊诡现象,促使这一现象出现的原因在于权威统治的深层问题。在中国传统社会历史的边疆治理中,如果缺乏系统的、法制化的有效运行机制,皇帝的个人魅力与忧患意识并无法真正有效解决腐败和治理的风险性问题。

高等教育系统治理的权力之维——再读《学术权力——七国高等教育管理体制比较》

权力是某些人对他人产生预期效果的能力,是高等教育治理的核心组织要素之一。学术权力是指高等教育系统的权力分配,而非特指与学术活动或学术工作有关的权力。学术权力的分配模式决定了高等教育治理的基本特征。虽然《学术权力——七国高等教育管理体制比较》所研究的内容是20世纪70年代之前的七国高等教育系统权力分配方式,无法帮助我们了解其后各国高等教育系统权力模式的发展和变化,但是,再读此书,更准确地理解学术权力的概念、形式和模式以及相关研究的分析框架和分析方法,对我们开展高等教育系统治理的理论研究或改革实践探索,对推进我国高等教育治理体系的现代化,仍然有启发和借鉴意义。

传销范围的重新界定及查处职权配置的优化——基于《禁止传销条例》修改的思考

传销作为舶来品在我国历经了允许、限制到禁止的演进历程。面对当下传销与直销的纠缠及其多层级直销、不同类型分销经营模式的复杂,尤其是数字经济下新型网络微商的出现,修改《禁止传销条例》《直销管理条例》被立法部门提到日程。基于经济政策和社会结构的变化、发展新质生产力的要求,《禁止传销条例》修改有必要通过刑法及其相关规定、解释来重新厘定传销的边界范围,确保行政立法与刑事立法在实体和程序上的衔接,保持法秩序统一下对传销治理的市场化、法治化。在传销性质界定上,应限定其范围,保持与直销新营销模式的协调;在治理方式上,实行由刑事治罪与行政治理并重向倚重行政治理转变,赋予行政执法足够的治理措施,改变现有冻结等措施向司法机关申请的规定,赋予其紧急止付等新的行政措施;在职权配置上,对诈骗型传销、经营型传销以及网络传销等新类型优化公安机关和市场监督部门以及其他部门的查处职权,构建重罚传销组织、领导者和约束积极参加者的梯度性规制体系,保持刑法的谦抑性,推进协同治理传销有效机制的建设。

社区治理方式对居民垃圾分类行为的影响机制及分异效应

居民生活垃圾分类是生态文明建设的重要方式,也是实现碳达峰碳中和的重要途径之一。社区是推动居民垃圾分类和生活方式绿色转型的关键场域。基于“2019年上海居民垃圾分类行为”调查数据,运用结构方程模型,探究不同社区治理方式对居民垃圾分类行为的影响路径。研究发现:社会性治理方式对垃圾分类行为产生直接效应,并通过社区参与意愿、网络参与意愿对垃圾分类行为产生间接效应。房价和房龄调节了社会性治理方式对居民垃圾分类行为的影响效应,呈现了“熟人社区”“陌生人社区”和“半熟人社区”社区分异效应,形塑了“弱动员、强参与”“强动员、强参与”“强动员、弱参与”的多元主体行动逻辑。该研究能够为构建因地制宜、社区多元共建、共治、共享的垃圾分类实施政策,有效引导社区居民绿色低碳行为,促进社区生活垃圾减量化、资源化提供借鉴和政策参考。

国家事权理念下深化教材治理的法治保障进路

国家事权理念下,我国教材治理呈现出行政权力优位、司法权力孱弱的非均衡式治理结构。单一行政治理逻辑下的有限性和滞后性等局限,亟须司法权介入以实现教材治理格局的均衡发展。教材治理中蕴含着国家和社会公共利益,以教育公益诉讼填补教材治理的司法空白,符合积极稳妥拓展公益诉讼受案范围的政策导向和公益诉讼的制度价值。在功能定位上,应明确公益诉讼作为行政执法的补充治理机制,实现行政权和司法权在维护公共利益领域的有效配合。在制度构造上,应明确检察机关作为公益诉讼的适格原告,并将检察建议作为起诉的前置程序,明确依法召回并处置教材、赔礼道歉、消除影响和有条件的损害赔偿等责任承担方式。

治理主体权责边界与国有企业创新——来自党委前置研究清单的证据

本文以《国企改革三年行动方案(2020—2022年)》提出党委前置研究清单为准自然实验,构建广义双重差分模型,检验治理主体权责边界厘清对国有企业创新的影响。研究发现,治理主体权责边界厘清能够促进国有企业创新。机制检验表明,增强企业政策感知能力、提高企业风险承担水平、加快企业动态调整速度以及鼓励股东尤其是非国有股东积极参与企业治理,均是治理主体权责边界厘清促进国有企业创新的重要机制。异质性分析发现,治理主体权责边界厘清的创新效应在面临历史和行业期望落差、存在“双向进入、交叉任职”、处于命脉行业和关键领域的国有企业中更显著。本研究为国有企业进一步厘清治理主体权责边界并发挥其创新效应提供了理论借鉴与经验证据。