试论经济效益审计在内部审计中的开展

在内部审计中开展经济效益审计,发现和揭示影响企业经济效益的问题,帮助企业寻找解决问题的途径和办法,提出管理和改进措施,促进被审计单位提高经济效益,已经成为内部审计发展的方向.文章从经济效益审计的定义、经济效益审计与传统财务审计的关系、经济效益审计的目的、原则、依据和方法进行了分析,指出经济效益审计作为内部审计的一种类别,已经在内部审计实践中发挥了巨大的作用,而且在未来的内部审计中必将发挥更大的作用.     

浅议强化我国企业内部审计

就强化企业内部审计全方位、多角度地提出了看法.政府审计、注册会计师审计和内部审计构成了我国审计监督体系的三大主体.三者相互联系,又各自独立、各有特点、各司其职,相互不可替代.但相比之下,内部审计的作用仍没有得到应有的发挥.     

基于数据库跟踪审计研究

文章介绍了数据库跟踪审计的定义,分析了传统数据库的跟踪审计系统的不足和现在发展的跟踪审计技术的特点,对进一步研究跟踪审计,科学保护数据库安全起着相当重要的作用.     

全部政府性资金连续审计系统研究

为实现审计机关近年来建立的以全部政府性资金为主线的审计监督创新格局,采用了连续审计（Continuous Auditing,CA）系统,将IT技术高度整合进了审计领域,融合了实时审计、计算机辅助审计、联网审计、非现场审计等方式,实现了审计人员和被审计单位电子数据的及时交换与交互,克服了当前审计的滞后性。研究结果表明,通过建立全部政府性资金CA系统能满足审计机关绩效审计的需要。     

企业改制审计的方法与体会

随着国有企业主辅分离,辅业改制的不断推进,审计部门也参与其中,通过实施审计,既保证了国有资产的安全、完整,又对下一步的经营运作提出恰当建议.文章从改制审计的必要性,改制审计的内容、方法和程序,改制审计的效果与体会方面简述了具体做法.     

网络行为审计系统在太钢网络中的应用

因国家公安部82号令及满足太钢集团对信息安全的要求,增强太钢网络的安全性、可靠性.太钢自动化公司部署了网络行为审计系统,此系统能够对太钢网络用户行为进行统计和审计,从而规范了员工使用网络的行为.     

J2EE技术在联网审计系统中的应用

计算机联网审计在现实审计中有着重要的应用.采用基于J2EE技术的联网审计系统,能够极大地提高数据处理速度,缩短审计周期,减少审计成本.在参考手工审计方法,充分调研业务的基础上,给出了创建审计分析模型的方法.实践证明,通过应用审计分析模型能够快速发现疑点数据,有效降低审计风险.     

J2EE技术在联网审计系统中的应用

计算机联网审计在现实审计中有着重要的应用.采用基于J2EE技术的联网审计系统,能够极大地提高数据处理速度,缩短审计周期,减少审计成本.在参考手工审计方法,充分调研业务的基础上,给出了创建审计分析模型的方法.实践证明,通过应用审计分析模型能够快速发现疑点数据,有效降低审计风险.     

农村集体财务收支常规审计程序探究

2016年以来,山西省孝义市农村经济管理中心出台《考义市农村集体经济审计实施办法》,规范常规审计程序,严格执法力度,提高审计质量,强化审计监督,提高了审计结果的执行力度。文章对此进行了探讨。     

企业注册会计师的法律责任

注册会计师被人们称为"监督企业财务的警察--督察",其收益与风险并存,地位与责任并重.可以说,注册会计师从产生的那一刻起,就肩负起了相应的法律责任.注册会计师的法律责任是指注册会计师在承办业务过程中,未按法律、法规、独立审计准则和职业道德规范进行执业,出现未能履行合同条款,或者未能保持应有的职业谨慎,或者处于故意不作充分披露,从而出具不实报告等行为,致使审计报告的使用者遭受损失,依照有关法律法规,注册会计师或会计事务所应承担的责任.注册会计师应对其出具的审计报告真实性和合法性负责.由于注册会计师法律责任问题,不仅会影响到社会审计的质量,决定审计职业社会地位的高低,而且对于我国证券市场健康有序的运行,市场经济的法治建设也起到不可估量的作用.     

Minimal Realization of Linear Graph Models for Multi-physics Systems

An engineering system may consist of several different types of components,belonging to such physical"domains"as mechanical,electrical,fluid,and thermal.It is t...     

On the Relation of Load to Average Gap in the Contact Between Surfaces with Longitudinal Roughness

A computer simulation model for the contact between longitudinally-oriented rough surfaces has been formulated. This model closely duplicates the actual surf ace contact deformation behavior by taking into account the elastic interactions between the asperities. There were no assumptions made about the shapes, or any deformation behavior of the asperities, except for their obeying the laws of elasticity. The plastic deformations on the high asperity peaks were taken into account by setting a ceiling on their contact pressures at the material hardness value. The simulations used real surface profiles which were digitized from unworn circumferentially ground steel surfaces. Each pair of these profiles was mathematically combined to form an equivalent rough profile pressing against an infinitely rigid flat and having the appropriately adjusted elastic modulus. A total of 28 different pairs of profiles were used in the simulations. Each contacting pair was subjected to 30 different load levels and the local contact pressures and deformations were calculated. The contact simulations yielded some important mathematical relationships between parameters, such as the real area of contact, average gap, and average asperity load through statistical curve fitting. Two analytical functions were generated to relate the average load to average gap and the real area of contact to load.     

三绕组变压器的双绕组等效建模及在Matpower中的应用

针对实际电网存在着大量的三绕组变压器,但国际上一些著名商业软件,如BPA仿真软件、Matpower这一权威潮流计算开源软件,均只提供双绕组变压器模型,限制了其在具有三绕组变压器的电力系统中的应用的问题,潮流计算是自主开发的电力系统各种应用软件的核心模块,因此依托国际权威开源程序进行二次开发,是一种较好的选择。对Matpower要求的数据格式进行了归纳,对变压器的一般的等值电路及带理想变压器的等值电路和带标幺值的等值电路进行了分析研究,提出了三绕组变压器转换为双绕组等效模型的建模方法,使得原先只适应双绕组变压器的潮流计算软件可以适用于三绕组变压器电网的潮流计算;最后以Matpower软件为例进行了案例计算,并用PSASP仿真软件进行对比验证。研究结果证明,所提出的建模方法是有效的。     

Quantum Cooperative Robotics and Autonomy

The intersection of Quantum Technologies and Robotics Autonomy is explored in the present paper.The two areas are brought together in establishing an interdisci...     

电站锅炉模糊风险评价方法研究与应用

针对电站锅炉风险等级评价问题,将模糊综合评价技术应用到电站锅炉风险等级评价中。开展了电站锅炉失效影响因素及模糊评价因素的重要程度分析,建立了一套科学合理适于在线评价的电站锅炉风险评价体系,提出了模糊综合评价技术与改进的模糊层次分析法相结合的模糊风险评价方法,利用改进的模糊层次分析法计算了指标体系中各层指标权重。对某一台电站锅炉的实际运行工况影响子因素进行了模糊风险评价,采用模糊合成算子进行模糊综合运算得到电了站锅炉运行工况影响子因素的评价向量。研究结果表明:电站锅炉的运行工况影响子因素的风险评价等级为第6级,失效可能性等级为小,该电站锅炉运行工况良好。     

考虑进油孔有限长滑动轴承油膜力的近似解析解

针对具有进油孔的有限长滑动轴承油膜力求解问题,采用变分原理和分离变量法,求得了有限长滑动轴承油膜压力分布的近似解析表达式。将油膜压力分布的近似解析表达式在油膜存在区域上进行积分,即得到了油膜力。将提出的计算有限长滑动轴承油膜力方法与无限长轴承模型、有限元方法的计算结果进行了比较,发现了提出的方法与有限元方法的计算结果很接近。最后,研究了进油孔位置和进油压力对油膜存在区域、油膜力等的影响,研究结果表明进油孔位置和进油压力对油膜存在区域和油膜力有较大的影响。     

交通荷载作用下桥梁结构参数识别方法

应用动力节点加载法,将作用在桥梁上的交通荷载转化为等效节点荷载,再用两步构造法识别结构物理参数.第1步,用Newmark-β方法变换结构运动方程,并用结构的加速度响应求得变换空间内的位移、速度和加速度响应;第2步,基于最小二乘原理,构造出变换空间内求解结构参数的递推式,进行结构物理参数识别.数值模拟结果表明,在交通荷载作用下,该方法能够快速、准确地进行桥梁结构参数识别.     

Fifth International Summer School on Screw-Theory Based Methods in Robotics

正3-11 September,2014University of Bologna,Bologna,Italy www.summerscrews.org summerscrews2014.ing.unibo.it SUMMER 20SCREWS 14In 2014,our screw-theory school comes to the world's oldest university.In early September,Summer Screws'14 will gather six experts in the application of screw theory in robotics and up to 40 participants at the University of Bologna,Bologna,Italy.The school will teach attendees how to apply existing methods and empower them to develop new ones in their own research.The basic theoretical notions will be introduced in a rigorous manner,emphasizing examples,applications,and exercises.Scholarships are available.     

INTEGRAL EQUATION METHOD＇S APPLICATION IN HOLE-EDGE STRESS OF COMPOSITE MATERIAL PLATE WITH DIFFERENT SHAPED HOLES

The strength of composite plate with different hole-shapes is always one of the most important but complicated issues in the application of the composite material. The holes will lead to mutations and discontinuity to the structure. So the hole-edge stress concentration is always a serious phenomenon. And the phenomenon makes the structure strength decrease very quickly to form dangerous weak points. Most partial damage begins from these weak points. According to the complex variable functions theory, the accurate boundary condition of composite plate with different hole-shapes is founded by conformal mapping method to settle the boundary condition problem of complex hole-shapes. Composite plate with commonly hole-shapes in engineering is studied by several complex variable stress fimction. The boundary integral equations are founded based on exact boundary conditions. Then the exact hole-edge stress analytic solution of composite plate with rectangle holes and wing manholes is resolved. Both of offset axis loadings and its influences on the stress concentration coefficient of the hole-edge are discussed. And comparisons of different loads along various offset axis on the hole-edge stress distribution of orthotropic plate with rectangle hole or wing manhole are made. It can be concluded that hole-edge with continuous variable curvatures might help to decrease the stress concentration coefficient; and smaller angle of outer load and fiber can decrease the stress peak value.     

INDUSTRIAL ENGINEERING AND VISUALISATION-A PRODUCT DEVELOPMENT PERSPECTIVE

Taking the actual project of teaching and researching process for example, the relationship between the industrial engineering and product development is discussed. And use the novel visualization technology to support the industrial engineering and product development. How to use the new computer modeling and simulating technologies to support the product development and industrial engineering, is introduced especially. The support includes both domestic products and industrial systems. The visualization and computer technologies take a very important role in some system or multi-direction modeling, those technologies mentioned above can help the industrial engineers study the effect of design on the whole life circle, including the producing steps. So the engineers can avoid making the wrong decision which may cause bad effects on the whole industrial engineering.