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Audit mode change,corporate governance and audit effort

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China Journal of Accounting Research 2015年第4期8卷 315-335页

作者： limei Cao wanfu li limin Zhang School of Accountancy Guangdong University of Finance and Economics School of Accounting Nanjing University of Finance and Economics Sun Yat-sen Business School Sun Yat-sen UniversityChina School of Economics and Management Beijing Jiaotong University

This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit ***,we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit *** results show that under the internal control-based audit mode,the relationship between audit effort and corporate governance was ***,implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate *** the change in audit mode,the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly,relative to smaller *** empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations,risk-based auditing is being achieved to a degree,reasonable and effective corporate governance helps to optimize audit resource allocation,and smaller auditing firms in particular should urgently strengthen their risk-based auditing ***,our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

关键词： Audit effort Risk-based audit mode Corporate gover

Can blockchain technology be effectively integrated into the real economy?Evidence from corporate investment efficiency

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China Journal of Accounting Research 2023年第2期16卷 178-211页

作者： Jing Du Yun Shi wanfu li Ying Chen School of Accounting Guangdong University of Finance&EconomicsGuangzhouChina School of Intelligent Finance&Accounting Management Guangdong University of Finance&EconomicsGuangzhouChina School of Accounting Nanjing University of Finance&EconomicsNanjingChina School of Accounting Shanghai Lixin University of Accounting and FinanceShanghaiChina

As a highly disruptive digital technology,blockchain provides new solutions for reshaping corporate governance mechanisms and improving resource *** empirically examine the relationship between blockchain and corporate investment *** find that blockchain can help improve corporate investment efficiency,and this result is valid after a series of robustness *** can not only significantly restrain overinvestment but also alleviate *** financing costs and alleviating agency conflicts are the two channels through which blockchain is associated with corporate investment efficiency,and financial reporting quality is the condition on which the channels *** the CEO holds few shares or the trade credit environment in the region where the company is located is poor,the effect of blockchain is more prominent than it is *** efficiency cannot be improved by blockchain for companies providing blockchain products or services to customers,only for those promoting their own operations and management with ***,blockchain can enhance companies’value by alleviating inefficient *** reveal the role of blockchain in corporate investment efficiency,furnish microeconomic evidence for the integration of digital technology and the real economy and provide implications for China to promote digital technology to drive high-quality company development.

关键词： Blockchain Corporate Governance Corporate Investment Efficiency Real Economy

Government integrity and corporate investment efficiency

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China Journal of Accounting Research 2018年第3期11卷 213-232页

作者： Jing Du wanfu li Bin lin Yu Wang Sun Yat-sen Business School Sun Yat-sen University Enterprise and NPO Internal Control Research Center Sun Yat-sen University School of Accounting Nanjing University of Finance & Economics

We explore the relation between government integrity and firms' investment efficiency in the context of China's deepening reforms and its strengthening the social credit system. We find that government integrity is positively associated with the investment efficiency of listed companies in China. Government integrity is negatively related to corporate underinvestment, but insignificantly related to corporate overinvestment. Higher government integrity reduces underinvestment in non-state-owned firms, but this relation is not significant in state-owned firms. Furthermore, we find that the negative relation between government integrity and underinvestment is only significant for firms in industries that receive supportive government policies. This study enriches research on corporate investment by adopting the perspective of government integrity, and supplements the literature on government integrity and its economic consequences. Our study also provides micro-level empirical evidence that strengthening government integrity will promote the economic transformation of China.

关键词： Government integrity Investment efficiencty Types of share ownership Industrial policies’support

Parent vessel occlusion for traumatic pseudoaneurysm of P3 segment of posterior cerebral artery:A case report and review of literatures

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Journal of Medical Colleges of PLA(China) 2011年第1期26卷 34-39页

作者： Xu Gaofeng Xie wanfu li Ruichun Wang Maode Department of Neurosurgery First Affiliated Hospital Medical School Xi 'an Jiaotong University Xi 'an 710061 China

Traumatic intracranial pseudoaneurysms （TIPA） are rare and pseudoaneurysm of P3 segment of the posterior cerebral artery （PCA） is extremely rarely reported. A 27-year-old man suffered from blunt head injury and underwent diagnostic procedure with head CT scans, cerebral CT angiograms （CTA） and digital subtraction angiograms （DSA）. An abnormal high-density lesion was detected at the left side of quadrigeminal cistern and a pseudoaneurysm showed at the P3 segment of PCA. The pseudoaneurysm was successfully treated with parent artery occlusion （PAO）. Making an exact preoperative diagnosis of traumatic intracranial pseudoaneurysms is of great importance. Endovascular techniques allow a safe approach to complex intracranial lesion, so endovascular management of PCA pseudoaneurysms becomes safe and effective. However, the pseudoaneurysm may not be amenable to coil placement under some conditions, thus, occlusion of the parent vessel may be a preferable treatment.

关键词： Embolization Pseudoaneurysm Subarachnoid hemorrhage Digital subtraction angiograms Posterior cerebral artery

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共和国70年税制变迁:历程、脉络和经验

财政研究 2019年第10期35卷 3-11页

作者：李万甫国家税务总局税收科学研究所

新中国成立70年以来,税收制度在不同历史时期经历了一系列变迁,不仅反映了我国社会政治经济发展的内在流变,体现了政府与市场关系的深层变革,更为社会主义市场经济的培育壮大提供了深远动力。本文从社会经济背景、演进路径、标志事件和... 详细信息

新中国成立70年以来,税收制度在不同历史时期经历了一系列变迁,不仅反映了我国社会政治经济发展的内在流变,体现了政府与市场关系的深层变革,更为社会主义市场经济的培育壮大提供了深远动力。本文从社会经济背景、演进路径、标志事件和阶段特征四个维度,分阶段梳理了共和国70年税制变迁的历程和脉络,并在此基础上归纳总结了一些普适性经验,以期为当前推动税制改革和建立现代税收制度提供有益的历史借鉴。

关键词：共和国70年税制变迁现代税收制度

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精准研判营改增效应的三个维度

税务研究 2017年第1期 10-14页

作者：李万甫国家税务总局税收科学研究所

营改增试点的全面实施,是税制改革主动适应国家发展战略的重要举措,是税收政策助力经济新常态和供给侧结构性改革的有力支撑。本文基于半年以来营改增试点全面实施的实践,从税制结构的转换、减税的政策诉求以及助力供给侧结构性改革三... 详细信息

营改增试点的全面实施,是税制改革主动适应国家发展战略的重要举措,是税收政策助力经济新常态和供给侧结构性改革的有力支撑。本文基于半年以来营改增试点全面实施的实践,从税制结构的转换、减税的政策诉求以及助力供给侧结构性改革三个维度,对营改增所产生的效应进行全面审视和考量,精准研判税制结构转换顺利完成、"只减不增"的税改目标得已实现、助力供给侧结构性改革基本到位,认为全面营改增的实施,使我国增值税制度在覆盖范围和运行机制上与国际惯例更好地接轨,并逐步建立符合国际规范的现代增值税制度。

关键词：营改增税制转换减税减负供给侧结构性改革

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精准施策助力提升高质量发展的税收治理

税务研究 2018年第4期 37-41页

作者：李万甫国家税务总局税收科学研究所

党的十九大提出了建设现代化经济体系的战略目标。建立现代化经济体系,相应要求建立现代化的税收体系,形成符合公平效益的税收体系和框架,全面提升税收治理水平。2018年《政府工作报告》对2018年的税收改革与政策调整提出了明确要求,确... 详细信息

党的十九大提出了建设现代化经济体系的战略目标。建立现代化经济体系,相应要求建立现代化的税收体系,形成符合公平效益的税收体系和框架,全面提升税收治理水平。2018年《政府工作报告》对2018年的税收改革与政策调整提出了明确要求,确立了今后一个时期税收改革发展的目标任务。结合《政府工作报告》确定的税收改革与政策调整任务,本文从税收政策助推供给侧结构性改革、加快推进实体经济转型升级、助力激发市场主体活力、提升对外开放新格局、保障和改善民生以及对接深化财税体制改革的地方税体系等方面分析了提升现代化税收治理水平的对策措施。

关键词：税收治理水平减税降费实体经济地方税体系

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基于数据增值的税收征管数字化转型路径研究

财政研究 2022年第4期38卷 119-128,F0003页

作者：刘同洲李万甫国家税务总局税收科学研究所博士后科研工作站中国财政科学研究院博士后流动站中国税务杂志社

税收征管数字化转型的底层逻辑在于通过数据开发利用实现跨系统的信息传递,从而推动数据价值释放。本文从系统论的角度研究数据增值和税收征管数字化转型,将其视为两个相互关联的系统,研究系统的部分与整体以及系统内部的各阶段关系。... 详细信息

税收征管数字化转型的底层逻辑在于通过数据开发利用实现跨系统的信息传递,从而推动数据价值释放。本文从系统论的角度研究数据增值和税收征管数字化转型,将其视为两个相互关联的系统,研究系统的部分与整体以及系统内部的各阶段关系。在数据增值系统中界定了数据价值的内涵、功能和时代特征。在征管数字化转型系统中明确了征管数字化转型“转什么”“如何转”和“转向哪里”,并将该理念融入到数据生成能力建设、征管机制创新和税收智慧治理中。为更好地保障征管数字化转型系统的稳定有序并匹配智慧治理的要求,从战略理念布局、体制机制创新、创新科技赋能、法律法规保障的角度,提出了征管数字化转型进一步“迭代升级”的前瞻性思考。

关键词：系统论信息传递数据增值征管数字化转型智慧治理

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Belt and Road Initiative Tax Journal 2023年第2期4卷 F0004-F0004页

作者： li wanfu China Taxation Magazine House State Taxation Administration the People’s Republic of China

Dear readers and writers,We highly appreciate your contribution to the Belt and Road Initiative Tax Journal(BRITJ),and look forward to your continuous support in the *** an official journal sponsored by China Taxation Magazine House in collaboration with the BRITACOM Secretariat,BRITJ is committed to serving as a platform for communication and cooperation among tax administrators,academia,tax practitioners and other stakeholders around the world,and pro-viding strong theoretical support and international reference for tax reform and administration among the Belt and Road jurisdictions.

关键词： journal collaboration official

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