暂缺简介...

国际内部审计专业实务框架是由国际内部审计协会（IIA）推出的一套标准，旨在帮助内部审计部门有效地管理和实施内部审计工作，提高内部审计的质量和效率，系统地介绍了国际内部审计专业实务框架，包括内部审计定义、职业道德规范、国际内部审计专业实务标准和实务公告等内容。本书为国际内部审计师考试用书，内容包括内部审计定义、职业道德规范、国际内部审计专业实务标准和实务公告等内容。本书为译著，翻译简洁清晰，体例完整、语言规范。

本书以“浙江省渔业经济发展评估与应用研究”为题，围绕浙江省近年来的发展情况，试图回答以上问题。著者认为本书的研究意义在于：第一，开展了浙江省渔业经济发展数据的整理工作，将统计、渔业、自然资源、生态环境、科技和教育等部门有关渔业的统计资料进行汇总，以评估为目的，形成了相应的数据库；第二，针对渔业经济发展情况进行系统测算，描述了渔业经济发展的水平、结构效应及产业关联特征等，形成了相应的评价指标体系、评价模型等成果，并开展了多主题、相互关联的评估应用工作；第三，通过研究、测算与分析，揭示了渔业经济发展过程中存在的问题与不足，为相关部门的科学决策提供基础依据。

习近平总书记曾多次强调：“绿水青山就是金山银山，改善生态环境就是发展生产力”。在党和国家高度重视生态环境保护的时代背景下，2013年党的十八届三中全会首次提出对领导干部实行自然资源资产离任审计。本书基于该制度背景，从微观企业投资视角，重点阐述了自然资源资产离任审计与企业绿色投资行为选择的影响、作用机制及其经济后果，所得结论对缓解企业短期环境治理投机行为、增加政府管制环境污染行为的权威性，以及加快推进生态文明建设提供了新的可行性理论解释和实现路径。

暂缺简介...

国家经济发展亟需构建“高效统一、全覆盖”的审计监督体系，审计监督体系包括国家审计、注册会计师审计和内部审计三种形式。要构建“高效统一、全覆盖”的审计监督体系，需要厘清体系内各部分的现状，具体而言，包括：第一，体系内各部分分别如何发挥作用；第二，体系内各部分如何相互影响作用，这种影响是否能够构成体系运行机制的一部分；第三，体系内各部分的相互影响，会带来怎样的经济后果。本书重点选择审计监督体系中，国家审计与注册会计师审计的相互关系进行研究。国家审计和注册会计师审计具有双重关系：一方面，国家审计和注册会计师审计均是审计监督体系的重要组成部分。二者在审计过程中可以相互协作，互为补充。另一方面，国家审计对注册会计师审计具备一定的监管职能。监管方式包括：（1）直接对注册会计师审计的执业情况进行检查；（2）国家审计机关在进行审计或者专项审计调查时，对注册会计师审计报告进行核查，揭示出注册会计师审计忽略或隐瞒的问题，并移送有关主管机关依法追究责任。

共包括三大部分。第一篇，海洋资源资产责任审计的制度（共12章）；第二篇，基于报表基础的海洋资源资产责任审计评价（共12章）；第三篇，基于指标体系的海洋资源资产责任审计评价（共8章）。通过对海洋资源资产责任审计的理论框架、制度结构和N地实践进行详细分析，本书创新性地从审计评价的基础“海洋资源资产负债表”和审计评价的重点“海洋资源资产责任审计评价指标体系”两个方面，进行了海洋资源资产责任审计评价。通过翔实的案例和数据分析，总结了海洋资源资产责任审计评价的经验，得出海洋资源资产责任审计评价的启示。

养老是未富先老的中国难题，也是世界难题。养老作为系统工程，不仅有政府、养老相关企业、养老平台、社区和养老居民多方参与的同心圆协作；养老大数据的收集与管理，还要融入大数据、人工智能、互联网、物联网、5G技术、区块链、云计算等技术企业，增加了协作的运行机制的复杂性和操作难度；养老大数据的审计在大数据审计系统的支撑下，借鉴脱贫攻坚的审计助力系统的成功运作经验，在满足国家治理现代化程度、养老企业微利持久增效、养老居民实现低成本高质量生活的多利益主体的动力机制建立中，通过健全国家顶层制度设计的政策保障和监管下的约束机制，形成高效稳定的共享养老大数据审计协作机制的长效治理机制。

暂缺简介...

Innovation is the primary driving force of development. At present， the COVID-19 pandemic is making a far-reaching impact on the world. Economic recovery is confronted with serious challenges. Regional conflicts and climate change are aggravating global crises. Science， technology and innovation （STI） provides important means and ways for countries around the world to advance development， promote transformation and jointly tackle global challenges. China places innovation at the center of its national development agenda and vigorously pursues an innovation-driven development strategy. In 2006， the Outline of the National Program for Long- and Medium-Term Scientific and Technological Development （2006-2020） put forward the strategic goal of “improving indigenous innovation capability and building an innovation-oriented country”. In 2016， the Outline of the National Innovation-driven Development Strategy set a three-step strategic goal of “entering the ranks of innovation-oriented countries， moving to the forefront of innovation-oriented countries， and becoming a world STI power”. On this basis， the 19th National Congress of the Communist Party of China （CPC） further made the strategic plan to accelerate the building of an innovation-oriented country and a world STI power. The 20th CPC National Congress made comprehensive plans for the implementation of the education， science and technology， and talent strategies， and stressed the importance of taking science and technology as the primary productive force， talent as the primary resource， and innovation as the primary driving force. It also called for deepening the implementation of the strategy of developing the country through science and education， the strategy of strengthening the country through talent， and the strategy of innovation-driven development， in order to open up new sectors and tracks of development， and cultivate new development drivers and strengths. In order to monitor and evaluate the progress of building an innovation-oriented country， the Chinese Academy of Science and Technology for Development has been conducting research on the National Innovation Index since 2006， and， with the support and assistance of the leaders and relevant departments of the Ministry of Science and Technology （MOST）， as well as public institutions， and experts and scholars from all sectors， published 11 editions of the National Innovation Index Report since 2011. The National Innovation Index Report， as one of the reports of the “national innovation survey system” series prepared in accordance with the Measures for Implementation of the National Innovation Survey System， is a state-level innovation capacityevaluation report. According to the research， China’s international ranking of comprehensive innovation capability rose from the 25th place in 2006 to the 13th place in 2021， and decisive progress has been made in China’s efforts to build an innovation-oriented country. The results of the report provided the basis for the government and academic community to correctly assess China’s innovation progress. The National Innovation Index Report 2022-2023 is the 12th edition of the series. Drawing upon domestic and international theories and methods of evaluation of national competitiveness and innovation capacity， the report is based on an indicator matrix comprising five pillars， i.e. innovation resources， knowledge creation， enterprise innovation， innovation performance， and innovation environment. The National Innovation Index consists of five first-level indicators and 30 second-level indicators. China is entering a new stage of development， from building an innovation-oriented country to joining the forefront of innovation-oriented countries， and the clarion call to building a world STI power has been sounded. Building on the adjustment of the indicator system in the previous edition， the indicators on innovation environment have been further optimized in this report： first， enhanced comparability with leading international reports. The report adopts the survey data of major international institutions that are used in the Global Innovation Index Report issued by the World Intellectual Property Organization （WIPO） and other organizations， and introduces new indicators such as “rule of law”， “policy environment for doing business”， and “quality of market regulation” to present the full picture of a country’s legal， policy and market regulation environment; second， greater emphasis on international cooperation and exchanges. The report takes the Network Readiness Index （NRI） developed by the research team of Cornell University as the basis for evaluating a country’s progress in IT development; third， more stable data source of international survey indicators. For indicators such as “availability of venture capital”， “university-industry collaboration in R&D” and “entrepreneurial culture”， the report draws on the indicators used in international reports that are long involved in innovation and competitiveness evaluation， and establishes a more reliable matrix of internationally comparable indicators with optimized data sources. This report continues to feature 40 countries with active STI activities （whose combined R&D expenditure accounts for more than 95% of the world）， and continues to calculate the National Innovation Index through the benchmarking method commonly used worldwide. All data are obtained from the databases and publications of governments or international organizations and therefore internationally comparable and authoritative. The report is based