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Proceedings of Business and Economic Studies 2024年第1期7卷 94-98页

作者： Lina Sha Guanlin Liu Zhaoyong Ouyang Graduate University of Mongolia Ulaanbaatar 15160Mongolia

Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise *** represent the most dynamic segment of the national economy and play a pivotal role in supporting economic growth,fostering employment,and enhancing people’s ***,despite their significant and extensive organizational structures,only a fraction of these companies have established internal control systems,and even fewer possess robust *** upon this premise and considering the prevailing circumstances of SMEs,this paper undertakes an empirical analysis of monetary fund management within this *** delves into the operational intricacies,exploring how monetary funds should be effectively implemented to ensure their safety and ***,it proposes viable strategies to enhance the circulation efficiency of monetary funds,thereby maximizing benefits for *** these challenges is crucial for SME managers striving to achieve sustainable profit growth and navigate the complexities of financial management.

关键词： Monetary funds internal control Optimization scheme

Improving internal control quality as a corporate response to the Forbes Rich List

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China Journal of Accounting Research 2023年第3期16卷 25-43页

作者： Bei Luo Zhimin Tian Department of Finance and Economics BNU-HKBU United International CollegeChina Department of Accounting BNU-HKBU United International CollegeChina

This study takes advantage of the Forbes Rich List as an external shock to examine its effect on internal control quality in China's *** the difference-in-differences(DiD)method for a large sample of 17,910 firm-year observations from 2000 to 2014,we find that firms controlled by entrepreneurs included in the Forbes Rich List tend to have higher internal control quality than firms not controlled by entrepreneurs in the *** listed entrepreneurs improve their firms’internal control quality by means of reducing the information asymmetry between the firms and *** tests show that the event effect is more pronounced when firms have higher misreporting costs and when listed entrepreneurs hold chairman positions than in other *** results remain robust after applying the propensity score matching method,stacked DiD estimation,and an alternative measure of internal control *** findings enrich the literature on the effect of the Rich List and the determinants of internal control quality in emerging markets.

关键词： Entrepreneurs Forbes Rich List internal control Public scrutiny Chinese market

Problems and Countermeasures of the internal control of Monetary Funds:A Case Study of Foshan Lighting

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Proceedings of Business and Economic Studies 2022年第4期5卷 7-12页

作者： Jun Liu Chongchong Xu Xiaofang Wang Business School(School of Quality Management and Standardization) Foshan UniversityFoshan 528000Guangdong ProvinceChina School of Finance and Taxation Zhongnan University of Economics and LawWuhan 430000Hubei ProvinceChina

Monetary fund is the most fundamental element for enterprises to engage in production and lucrative business activities,which has an impact on the operation process and ***,enterprises must regard fund management as one of their key management links and establish an effective and practical internal control ***,sensational cases such as the collapse of Barings Bank have exposed many problems existing in the internal control of monetary ***,the high liquidity of funds itself engenders them as the target of embezzlement and self-interest,which will eventually threaten the company’s ***,it is significant to analyze the problems existing in the internal control of monetary funds and provide corresponding solutions to them.

关键词： Monetary fund internal control Fund management

An internal control applied to RT-PCR detection of HCV and HIV-1 in human pooled plasma and plasma-derived medicinal products

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BIOCELL 2015年第2期39卷 15-23页

作者： Gonzalo RODRÍGUEZ-LOMBARDI Luciana REYNA María Susana VITALI Susana GENTI-RAIMONDI Laboratorio de Hemoderivados Universidad Nacional de Córdoba Centro de Investigaciones en Bioquímica Clínica e Inmunología Departamento de Bioquímica ClínicaFacultad de Ciencias QuímicasUniversidad Nacional de Córdoba-Consejo Nacional de Investigaciones Científicas y TécnicasX5000HUA CórdobaArgentina

A competitive internal control(IC)adapted to RT-PCR in-house assay was developed for HCV RNA detection in human pooled ***,it was applied in a multiplex RT-PCR for the HIV-1 and HCV RNA screening in human pooled plasma and plasma-derived products.A 258-bp PCR product from the 5´non-coding region of HCV genome was obtained.A competitive IC template was constructed by inserting a 52-bp double strand sequence into the NheI site of the 258-bp *** sequence was cloned and the obtained plasmid was used to generate a synthetic *** IC/RNA was incorporated in in-house HCV and/or HIV PCR technique to monitor the efficiency of extraction,reverse transcription,and PCR amplification *** was also used to detect all major genotypes of HCV and HIV-1 strains with similar *** detection limit of the assay for HCV and HIV-1 was 52.7 IU/mL and 164.2 IU/mL,*** techniques have been evaluated in international programs of external quality assurance with highly satisfactory *** IC is an essential reagent in PCR techniques to detect and identify HCV and HIV-1 in pooled plasma samples involved in the manufacture of plasma-derived products as well as in the field of clinical microbiology with limited resources.

关键词： HCV HIV internal control RT-PCR

On the Social Attributes of internal control

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学术界 2016年第1期 317-321页

作者： Wang Shuzhen Yu Jun Department of Management Hefei University

With the development of social economy,the social attributes of internal control are also developed in it's historical evolution,this paper discusses the connotation of social attributes embodied in the internal control objectives,and the core content of the social attributes contained in the internal control elements,and finally points out the limitations of internal control is good agent to promote the social attributes.

关键词： internal control objective components social attributes

Voluntary disclosure of internal control and auditor＇s attestation： evidence from China

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Frontiers of Business Research in China 2017年第2期11卷 208-241页

作者： Fang Lou Qian Sun Hongqi Yuan School of Economics Shanghai University of Finance and Economics Shanghai 200433 China School of Management Fudan University Shanghai 200433 China

We examine what determines a firm＇s decision to disclose a self-assessment report on its internal control （IC） system and to further attain an auditor＇s attestation on the report, using a sample of firms from the Shanghai Stock Exchange during the period 2006-2010. We hypothesize and find supporting evidence that the likelihood of having voluntary disclosure of IC self-assessment with an auditor＇s attestation is positively related to future equity refinancing, mutuM-fund shareholding, and whether the firm is controlled by the government, especially the central government. Our study also takes the identification problem into consideration, as our sample includes firms with IC weaknesses/deficiencies. Our study not only makes an incremental contribution to the literature, but also has practical implications, especially for regulators and investors in China.

关键词： internal control Voluntary disclosure,Auditor's attestation Self-assessment

Employee quality,monitoring environment and internal control

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China Journal of Accounting Research 2017年第1期10卷 51-70页

作者： Chunli Liu Bin Lin Wei Shu Sun Yat-sen Business School Sun Yat-sen UniversityChina Enterprise and NPO internal control Research Center Sun Yat-sen UniversityChina School of Business Xi’an University of Finance and EconomicsChina

We investigate the effect of internal control employees(ICEs) on internal control quality. Using special survey data from Chinese listed firms, we find that ICE quality has a significant positive influence on internal control *** examine the effect of monitoring on this result and find that the effect is more pronounced for firms with strict monitoring environments, especially when the firms implement the Chinese internal control regulation system(CSOX), have higher institutional ownership or attach greater importance to internal control. Our findings suggest that ICEs play an important role in the design and implementation of internal control systems. Our study should be of interest to both top managers who wish to improve corporate internal control quality and regulators who wish to understand the mechanisms of internal control monitoring.

关键词： Employee internal control Monitoring Human capital

Institutional Ownership, Risk Disclosure, and Potential Benefits： From the Perspective of internal control and Firm Risk

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Frontiers of Business Research in China 2013年第4期7卷 535-560页

作者： Tingting Zhou Xing Wang Research Center of International Finance and Accounting Beijing International Studies University Beijing100024 China School of Economics Nankai University Tianjin 300071 China

This study investigates risk reporting practices of Chinese listed manufacturing companies. More specifically, it empirically examines the relationship between the percentage of institutional shareholding, the disclosure of risk related information and the impact of risk disclosure on internal control and firm risk. Three risk disclosure attributes indicative of good risk related information disclosure are employed in this research. As hypothesized, we find that firms with higher institutional ownership provide more informative disclosure on distinct risk factors and take more actions in response to the risk factors. Results drawn from the potential benefits of risk reporting suggest that risk disclosure has positive effects on the quality of internal control. We also find that risk disclosure can effectively decrease future downside systemic risk.

关键词： institutional ownership risk disclosure internal control firm risk

Mindfulness Associates Life Satisfaction:The Mediating Role of internal control and the Presence of Meaning in Life

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International Journal of Mental Health Promotion 2021年第1期23卷 15-25页

作者： Zihui Yuan Yanhui Xiang Ziyuan Chen Department of Psychology Hunan Normal UniversityChangshaChina Cognition and Human Behavior Key Laboratory of Human Province Hunan Normal UniversityChangshaChina

This study explored the internal mechanism of the effect of mindfulness on life satisfaction from the perspective of logotherapy theory and achievement attribution *** recruited 1021 college students using a combination of random sampling and cluster *** completed the relevant *** results showed that,from the perspective of logotherapy theory,wefind that the presence of meaning in life is an important intermediary between mindfulness and life *** the perspective of achievement attribution theory,we found that internal control was an important intermediary between mindfulness and life *** addition,we also found the chain mediating path that mindfulness positively predicted life satisfaction by inﬂuencing internal control and then inﬂuencing the presence of meaning in *** study proves for thefirst time that the theory of logotherapy and achievement attribution explain the internal mechanism of the relation of mindfulness on life *** study provides an important reference for how to effectively improve life satisfaction from the perspective of mindfulness.

关键词： Mindfulness life satisfaction the presence of meaning in life internal control structural equation model

internal control,Cloud Accounting Platform and Administrative Management:a Case Study of China's Quzhou Investment Bureau

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Internal Control,Cloud Accounting Platform and Administrativ...