宋代审计三论

宋代发明并使用了审计一词,但在审计实践中使用最为广泛的则是与审计密切相关的审磨、磨勘、点检等词语,这说明宋代对审计的界定既较为科学,又不够彻底。宋代在中央和地方设立了较为专门而具体的审计机构。这是审计发展的重要标志。但缺乏真正独立的审计机构及其体系。宋代通过不断的审计实践和立法,逐步形成和完善了审计的反应、制约、奖惩机制,一定程度上保证了审汁机构的正常运行,但其作用在不同的时期又是有所区别的。     

Mapping the audit traces of interdisciplinary collaboration: bridging and blending between choreography and cognitive science

ABSTRACT

Two long-term sci–art research projects are described and positioned in the broader conceptual landscape of interdisciplinary collaboration. Both projects were aimed at understanding and augmenting choreographic decision-making and both were grounded in research conducted within a leading contemporary dance company. In each case, the work drew upon methods and theory from the cognitive sciences, and both had a direct impact on the way in which the company made new work. In the synthesis presented here the concept of an audit trace is introduced. Audit traces identify how specific classes of knowledge are used and transformed not only within the arts or sciences but also when arts practice is informed by science or when arts practice informs science.     

Audit Bodies: Embodied Participation,Disability Universalism,and Accessibility in India

Abstract: In this article we think critically about the role of the “access audit” in creating new forms of embodied participation, experiential and technical expertise, and imaginaries of what the modern Indian city should be. We analyze how disability activists make claims about the relationship between subjective bodily experiences and bodies of objective knowledge. We also explore the emergence of a professional access audit apparatus focused on technical standards. As neither volunteer nor professional access audits result in significant architectural or structural changes, we are interested in what other effects and affects these audits produce and what discursive authority claims of inaccessibility have. This article analyzes the practice of conducting “access audits” by lay and professional disability rights activists and organizations in urban India. We argue that access audits are overly focused and that they have limited impact. In overly focusing on physical and technical access, auditors miss the importance of programmatic and policy interventions as well as the need for a more collective contentious politics. Our research illustrates that the contested field of access auditing appears to prevent a unified disability coalition from forming. In addition, it is important for auditors to think critically about the concept of “access” and ask what social, economic, and political processes are embedded within the concept.     

Auditing culture

This article explores the effects of the spread of the principles and practices of the New Public Management (NPM) on the subsidised cultural sector and on cultural policy making in Britain. In particular, changes in the style of public administration that can be ascribed to the NPM will be shown to provide a useful framework to make sense of what has been felt as an “instrumental turn” in British policies for culture between the early 1980s and the present day. The current New Labour Government, as well as the arm's length bodies that distribute public funds for the cultural sector in Britain, are showing an increasing tendency to justify public spending on the arts on the basis of instrumental notions of the arts and culture. In the context of what have been defined as “instrumental cultural policies”, the arts are subsidised in so far as they represent a means to an end rather than an end in itself. In this perspective, the emphasis placed on the potential of the arts to help tackle social exclusion and the role of the cultural sector in place‐marketing and local economic development are typical examples of current trends in British cultural policy making. The central argument purported by this article is that this instrumental emphasis in British cultural policy is closely linked to the changes in the style of public administration that have given rise to the NPM. These new developments have indeed put the publicly funded cultural sector under increasing pressure. In particular, it will be shown how the new stress on the measurement of the arts' impacts in clear and quantifiable ways – which characterises today's “audit society” – has proved a tough challenge for the sector and one that has not been successfully met. The article will conclude by critically considering how the spread of the NPM has affected processes of policy making for the cultural sector, and the damaging effects that such developments may ultimately have on the arts themselves.     

Using the Public Open Space Attributable Index tool to assess children’s public open space use and access by independent mobility

This study examined associations between public open space (POS) attributes and children’s use, and independent mobility to, POS in Auckland, New Zealand. Overall 240 children aged 9–12 years and their parents/caregivers participated. Data were sourced from child travel diaries and parent telephone interviews. The Public Open Spaces Attributable Index (POSAI) assessed POS quality and quantity. Associations were examined between age, sex, ethnicity, parental licence of freedom score, and POSAI with: (1) child trips to POS and (2) independently mobile trips to POS. Children made a total of 68 trips to POS over a seven-day period; 35 of these were independently mobile. Child ethnicity was related to child trips to POS. Independent trips to POS differed by ethnicity and parental licence of freedom. This research utilised a new tool, the POSAI, to examine associations of POS use and independent mobility in children living in urban neighbourhoods.     

1945—1949年南京国民政府审计制度述评

抗战胜利后,国民政府重新设置或调整了审计机构,制定并修正了一些审计法规,并以就地审计、抽查审计和巡回审计为工作中心,推行审计制度改革,对恢复和重建战后国民经济发挥了一定作用。但受内战的影响,这种改革与战后国民经济一直在一种不正常的状态下进行,因此南京国民政府审计工作无法有根本性改观,难免最终遭致失败的厄运。