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企业社会责任报告鉴证意见是否具有信息含量——来自我国上市公司的经验证据 被引量:40
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作者 李正 李增泉 《审计研究》 CSSCI 北大核心 2012年第1期78-86,共9页
近年来,我国上市公司披露企业社会责任报告的现象越来越多,企业保证社会责任报告质量的方式有两种:一是独立第三方出具的企业社会责任报告鉴证意见;二是企业董事会对企业社会责任报告质量出具的自我承诺。这两种保证形式是否具有信息含... 近年来,我国上市公司披露企业社会责任报告的现象越来越多,企业保证社会责任报告质量的方式有两种:一是独立第三方出具的企业社会责任报告鉴证意见;二是企业董事会对企业社会责任报告质量出具的自我承诺。这两种保证形式是否具有信息含量是大家所关心的问题。本文以沪深两市2009—2010年披露企业社会责任报告的940家上市公司为研究对象,依据信号传递理论,运用事件研究法研究发现:企业社会责任报告鉴证意见具有正向的市场反应,而董事会承诺不具有市场反应。根据我国的制度背景、理论分析和实证结果,从如何完善我国的企业社会责任报告鉴证标准、鉴证主体、鉴证客体、政府部门对董事会承诺的监管重点等方面提出了政策建议。 展开更多
关键词 企业社会责任报告 鉴证 信息含量
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社会责任信息披露的清晰性、第三方鉴证与个体投资者的投资决策——一项实验证据 被引量:36
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作者 孙岩 《审计研究》 CSSCI 北大核心 2012年第4期97-104,共8页
本文采用实验方法,研究了公司社会责任报告中的社会责任信息披露清晰性和独立第三方鉴证对个体投资者投资决策的影响,以及这两个因素是如何影响个体投资者投资决策的。研究发现,较清晰的社会责任信息披露和社会责任报告的独立第三方鉴证... 本文采用实验方法,研究了公司社会责任报告中的社会责任信息披露清晰性和独立第三方鉴证对个体投资者投资决策的影响,以及这两个因素是如何影响个体投资者投资决策的。研究发现,较清晰的社会责任信息披露和社会责任报告的独立第三方鉴证,均会使投资者对公司的社会责任履行情况和股票价值做出较高评价,并提高对公司投资的可能性。社会责任信息披露的清晰性及其鉴证影响个体投资者投资决策的路径是:它们首先影响个体投资者对公司社会责任履行情况的评价,进而影响个体投资者对公司股票价值的评估,并最终影响到个体投资者的投资可能性。本文的研究结论对公司管理层的社会责任信息披露以及政府监管部门完善社会责任信息披露规范具有重要意义。 展开更多
关键词 社会责任报告 信息披露 鉴证 投资决策
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从“鉴证”到“问责”——全球视野下国家审计服务国家治理的路径分析 被引量:36
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作者 周维培 《审计研究》 CSSCI 北大核心 2019年第4期3-10,共8页
“鉴证”和“问责”是国家审计服务于国家治理的两项重要职能。国家审计的“鉴证”,是对国家账目、政府综合财务报告、部门预算执行情况,以及政府财政事项与信息,授权发表的证明意见,是国家审计法定的基本职能;国家审计的“问责”,是适... “鉴证”和“问责”是国家审计服务于国家治理的两项重要职能。国家审计的“鉴证”,是对国家账目、政府综合财务报告、部门预算执行情况,以及政府财政事项与信息,授权发表的证明意见,是国家审计法定的基本职能;国家审计的“问责”,是适应国家治理的需要而发展出来的监督职能,它通过绩效审计,以及延展而出的项目评估、政策审计、经济责任审计以及反腐败审计等形式发挥作用。从“鉴证”到“问责”的职能演变,是二十世纪六十年代以来全球范围内国家审计服务国家治理的一股潮流,反映了各国审计机关渴望参与全球治理的强烈意愿。在全球语境下,中国国家审计应强化鉴证功能,全面启动绩效审计,建立重大项目定期审计评估制度,继续加大审计信息公开力度,进一步形成系统科学的问责机制,提高服务国家治理的能力和水平。 展开更多
关键词 鉴证 问责 国家审计 国家治理 全球视野
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单点登录系统模型分析 被引量:10
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作者 淡艳 尹谦 《成都大学学报(自然科学版)》 2008年第2期123-126,共4页
单点登录就是用户只需要在网络中主动地进行一次身份认证过程,然后就可以访问其被授权使用的所有处在网络上的资源.讨论了实现单点登录系统的几种不同模型及现实中的解决方案,并对每种模型性能进行分析、评估.
关键词 单点登录 认证 授权
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基于角色的管理信息系统安全设计 被引量:7
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作者 刘国丽 郭铁柱 +1 位作者 李玉海 郭淑霞 《河北工业大学学报》 CAS 2004年第3期45-49,共5页
基于Web的管理信息系统的安全问题从数据的访问控制和Web的访问控制两方面设计.数据访问控制,采用基于角色的访问控制(RBAC,RoleBasedAccessControl)的安全策略.Web的访问控制,设计为用户的认证与授权,根据用户权限定制网页两部分.
关键词 基于角色 访问控制 授权 认证
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A Behavior-Based Remote Trust Attestation Model 被引量:10
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作者 ZHANG Huanguo WANG Fan 《Wuhan University Journal of Natural Sciences》 CAS 2006年第6期1819-1822,共4页
While remote trust attestation is a useful concept to detect unauthorized changes to software, the current mechanism only ensures authenticity at the start of the operating system and cannot ensure the action of runni... While remote trust attestation is a useful concept to detect unauthorized changes to software, the current mechanism only ensures authenticity at the start of the operating system and cannot ensure the action of running software. Our approach is to use a behavior-based monitoring agent to make remote attestation more flexible, dynamic, and trustworthy. This approach was mostly made possible by extensive use of process information which is readily available in Unix. We also made use of a behavior tree to effectively record predictable behaviors of each process. In this paper, we primarily focus on building a prototype implementation of such framework, presenting one example built on it, successfully find potential security risks in the run time of a ftp program and then evaluate the performance of this model. 展开更多
关键词 remote attestation trusted computing trusted platform behavior monitoring agent behavior tree
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无线安全协议802.1x的认证研究 被引量:2
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作者 陶晓明 孙树峰 《现代电子技术》 2004年第13期74-76,78,共4页
首先分析了 80 2 .11无线局域网的安全机制 ,重点讨论了广泛应用的安全协议 IEEE80 2 .1x协议 ,最后介绍了 IEEE 80 2 .
关键词 无线局城网 802.1x 安全协议 认证
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TCG架构下的证明问题研究及进展 被引量:7
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作者 谭良 刘震 周明天 《电子学报》 EI CAS CSCD 北大核心 2010年第5期1105-1112,共8页
证明问题是可信计算的核心问题之一.TCG架构下的证明问题解决方案由于可扩展性差、不灵活、容易暴露平台隐私以及性能低,正在成为可信计算的应用、推广和普及的瓶颈,严重地阻碍了可信计算在更广的范围内进行延伸和拓展.介绍了证明的基... 证明问题是可信计算的核心问题之一.TCG架构下的证明问题解决方案由于可扩展性差、不灵活、容易暴露平台隐私以及性能低,正在成为可信计算的应用、推广和普及的瓶颈,严重地阻碍了可信计算在更广的范围内进行延伸和拓展.介绍了证明的基本概念并给出形式化定义,详细阐述了三元和四元证明系统的基本架构及工作机制,并指出平台身份证明采用了"推"式四元证明系统,而平台配置证明仍然采用三元证明系统.分析了当前对TCG架构下的平台身份证明、平台环境状态配置信息证明以及平台动态环境状态(运行时环境状态)证明等三个方面开展的研究工作,并对这些工作进行了总结.结合已有的研究成果,探讨了TCG架构下的证明问题的研究方向及其面临的挑战. 展开更多
关键词 可信计算 证明 平台身份证明 平台配置证明 平台运行时环境证明
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A Trusted Attestation Mechanism for the Sensing Nodes of Internet of Things Based on Dynamic Trusted Measurement 被引量:10
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作者 Bei Gong Yubo Wang +2 位作者 Xiangang Liu Fazhi Qi Zhihui Sun 《China Communications》 SCIE CSCD 2018年第2期100-121,共22页
Internet of things has been widely applied to industrial control, smart city and environmental protection, in these applica- tion scenarios, sensing node needs to make real-time response to the feedback control of the... Internet of things has been widely applied to industrial control, smart city and environmental protection, in these applica- tion scenarios, sensing node needs to make real-time response to the feedback control of the application layer. Therefore, it is nec- essary to monitor whether or not awareness nodes are trusted in real time, but the existing mechanisms for trusted certification lack the real-time measurement and tracking of the sensing node. To solve the above problems, this paper proposes a dynamic metric based authentication mechanism for sensing nodes of Internet of things. Firstly, the dynamic trustworthiness measure of the sensing nodes is carried out by introducing the computational function such as the trust function, the trust- worthiness risk assessment function, the feed- back control function and the active function of the sensing node. The dynamic trustworthi- ness measure of sensing nodes from multiple dimensions can effectively describe the change of trusted value of sensing nodes. Then, on the basis of this, a trusted attestation based on node trusted measure is realized by using the revocable group signature mechanism of local verifier. The mechanism has anonymity, un- forgeability and traceability, which is proved the security in the standard model. Simulationexperiments show that the proposed trusted attestation mechanism is flexible, practical and ef|Scient and has better attack resistance. It can effectively guarantee the reliable data transmission of nodes and realize the dynamic tracking of node reliability, which has a lower impact on system performance. 展开更多
关键词 internet of things: trusted mea-surement trusted attestation group signature
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论刑事诉讼中的法庭质证 被引量:7
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作者 薛拴良 卢永红 《兰州大学学报(社会科学版)》 CSSCI 北大核心 1999年第2期93-96,共4页
刑事庭审,本质上由举证、质证、认证构成,质证是中心环节。质证即控辩双方针对在案件中所提出的证据进行质疑、辩驳的诉讼活动。质证的内容是证据的许容性与证据能力。在司法实践中,质证困难之根源在于举证困难、无交叉询问规则、缺... 刑事庭审,本质上由举证、质证、认证构成,质证是中心环节。质证即控辩双方针对在案件中所提出的证据进行质疑、辩驳的诉讼活动。质证的内容是证据的许容性与证据能力。在司法实践中,质证困难之根源在于举证困难、无交叉询问规则、缺少庭前证据交换的制度、控辩双方无法均衡对抗等。为达到质证的实质目的,应采取的对策包括从立法上设立保障作证与强制作证之规则,设立交叉询问规则,建立“证据先悉” 展开更多
关键词 举证 质证 认证 取证 证据交换制度
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泰国有机食品认证启示 被引量:5
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作者 郭荣 《食品研究与开发》 CAS 北大核心 2007年第9期186-188,共3页
综述了关于中泰两国有机食品认证、生产方面的区别,以及泰国有机食品生产现状,最后对我国有机食品的发展提出了建议。
关键词 有机食品 认证 发展
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Anonymous authentication scheme of trusted mobile terminal under mobile Internet 被引量:4
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作者 ZHANG De-dong MA Zhao-feng +1 位作者 NIU Xin-xin Peng Yong 《The Journal of China Universities of Posts and Telecommunications》 EI CSCD 2013年第1期58-65,共8页
In order to solve the contradictions between user privacy protection and identity authentication, an anonymous authentication scheme under mobile Internet is proposed, which is based on the direct anonymous attestatio... In order to solve the contradictions between user privacy protection and identity authentication, an anonymous authentication scheme under mobile Internet is proposed, which is based on the direct anonymous attestation of trusted computing and uses the encrypting transfer and signature validation for its implementation. Aiming at two access mode of trusted mobile terminal under mobile Internet, self access and cross-domain access, the authentication process of each mode is described in details. The analysis shows that the scheme implements anonymous authentication on mobile Internet and is correct, controllable and unforgeable. 展开更多
关键词 trusted platform module anonymous authentication strong RSA assumption remote attestation
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Trusted Attestation Architecture on an Infrastructure-as-a-Service 被引量:4
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作者 Xin Jin Xingshu Chen +1 位作者 Cheng Zhao Dandan Zhao 《Tsinghua Science and Technology》 SCIE EI CAS CSCD 2017年第5期469-477,共9页
Trusted attestation is the main obstruction preventing large-scale promotion of cloud computing. How to extend a trusted relationship from a single physical node to an Infrastructure-as-a-Service (laaS) platform is ... Trusted attestation is the main obstruction preventing large-scale promotion of cloud computing. How to extend a trusted relationship from a single physical node to an Infrastructure-as-a-Service (laaS) platform is a problem that must be solved. The laaS platform provides the Virtual Machine (VM), and the Trusted VM, equipped with a virtual Trusted Platform Module (vTPM), is the foundation of the trusted laaS platform. We propose a multi-dimensional trusted attestation architecture that can collect and verify trusted attestation information from the computing nodes, and manage the information centrally on a cloud management platform. The architecture verifies the laaS's trusted attestation by apprising the VM, Hypervisor, and host Operating System's (OS) trusted status. The theory and the technology roadmap were introduced, and the key technologies were analyzed. The key technologies include dynamic measurement of the Hypervisor at the process level, the protection of vTPM instances, the reinforcement of Hypervisor security, and the verification of the laaS trusted attestation. A prototype was deployed to verify the feasibility of the system. The advantages of the prototype system were compared with the Open CIT (Intel Cloud attestation solution). A performance analysis experiment was performed on computing nodes and the results show that the performance loss is within an acceptable range. 展开更多
关键词 dynamic measurement trusted cloud vTPM trusted attestation
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TPM-Based Remote Attestation for Wireless Sensor Networks 被引量:4
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作者 Donglai Fu Xinguang Peng 《Tsinghua Science and Technology》 SCIE EI CAS CSCD 2016年第3期312-321,共10页
It is essential to design a protocol to allow sensor nodes to attest to their trustworthiness for mission- critical applications based on Wireless Sensor Networks (WSNs). However, it is a challenge to evaluate the t... It is essential to design a protocol to allow sensor nodes to attest to their trustworthiness for mission- critical applications based on Wireless Sensor Networks (WSNs). However, it is a challenge to evaluate the trustworthiness without appropriate hardware support. Hence, we present a hardware-based remote attestation protocol to tackle the problem within WSNs. In our design, each sensor node is equipped with a Trusted Platform Module (TPM) which plays the role of a trusted anchor. We start with the formulation of remote attestation and its security. The complete protocol for both single-hop and multi-hop attestations is then demonstrated. Results show the new protocol is effective, efficient, and secure. 展开更多
关键词 network security wireless sensor networks remote attestation trusted platform module
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美国外语教师培养模式及启示 被引量:5
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作者 史立英 《河北师范大学学报(教育科学版)》 CSSCI 北大核心 2009年第8期68-70,共3页
与许多国家相比,美国的外语教学起步较晚,外语师资一度处于匮乏的状态。但由于政府的高度重视和持续投入,20多年来美国外语师资发展成绩显著,在教师培养和认证方面逐步实现了标准化和制度化,有很多经验值得我们借鉴。
关键词 美国 外语师资 培养 认证
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Enhancing the Trustworthiness of 6G Based on Trusted Multi-Cloud Infrastructure:A Practice of Cryptography Approach
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作者 Mingxing Zhou Peng Xiao +3 位作者 Qixu Wang Shuhua Ruan Xingshu Chen Menglong Yang 《Computer Modeling in Engineering & Sciences》 SCIE EI 2024年第1期957-979,共23页
Due to the need for massive device connectivity,low communication latency,and various customizations in 6G architecture,a distributed cloud deployment approach will be more relevant to the space-air-ground-sea integra... Due to the need for massive device connectivity,low communication latency,and various customizations in 6G architecture,a distributed cloud deployment approach will be more relevant to the space-air-ground-sea integrated network scenario.However,the openness and heterogeneity of the 6G network cause the problems of network security.To improve the trustworthiness of 6G networks,we propose a trusted computing-based approach for establishing trust relationships inmulti-cloud scenarios.The proposed method shows the relationship of trust based on dual-level verification.It separates the trustworthy states of multiple complex cloud units in 6G architecture into the state within and between cloud units.Firstly,SM3 algorithm establishes the chain of trust for the system’s trusted boot phase.Then,the remote attestation server(RAS)of distributed cloud units verifies the physical servers.Meanwhile,the physical servers use a ring approach to verify the cloud servers.Eventually,the centralized RAS takes one-time authentication to the critical evidence information of distributed cloud unit servers.Simultaneously,the centralized RAS also verifies the evidence of distributed RAS.We establish our proposed approach in a natural OpenStack-based cloud environment.The simulation results show that the proposed method achieves higher security with less than a 1%system performance loss. 展开更多
关键词 6G multi-cloud trusted Infrastructure remote attestation commercial cipher
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A Method to Implement Full Anonymous Attestation for Trusted Computing Platform 被引量:3
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作者 HAO Liming SUN Xun YANG Shutang LU Songnian 《Wuhan University Journal of Natural Sciences》 CAS 2007年第1期101-104,共4页
Trusted computing (TC) technology is brought out by trusted computing group (TCG) to make computing as safe and reliable as people expect. Attestation is one main function specified by TCG, which is the means by w... Trusted computing (TC) technology is brought out by trusted computing group (TCG) to make computing as safe and reliable as people expect. Attestation is one main function specified by TCG, which is the means by which a trusted computer assures a remote computer whose platform is not tampered with. There are two protocols that implement attestation without disclosing the platform's real identity, which are Privacy CA-based protocol and direct anonymous attestation (DAA) protocol. However, in the first protocol the privacy CA is the bottleneck and the platform's identity will be disclosed if the privacy CA is compromise, while DAA protocol can do profiling when dealing with rogue hardware device. In this paper, we propose a DAA-extended new approach to ensure full anonymous attestation that can not only detect a rogue TPM, but also reveal rogue TPM's real identity. 展开更多
关键词 trusted computing trusted platform module direct anonymous attestation
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中外容隐制度的演变及其启示——刑事司法视角的思考 被引量:3
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作者 刘宇平 《汕头大学学报(人文社会科学版)》 2006年第3期28-32,共5页
容隐制度在我国有着深厚的社会基础与历史渊源,并作为一项重要的法律制度,持续至清末民初, 但在现代,其长期被视为封建糟粕而遭否定。通过对中外容隐制度的比较研究,认为在我国刑事司法制度中建立适合国情的现代容隐制度是有意义的。
关键词 亲属特权 作证制度 特免权
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网络化制造系统的信息安全模型研究 被引量:4
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作者 段文峰 孙永国 +1 位作者 段铁群 赵彦玲 《机械工程师》 2006年第1期60-62,共3页
为了有效地解决网络化制造系统的信息安全问题,更好地保证企业信息安全,文中针对网络化制造系统的结构特点,改变了以往对信息安全的简单理解,设计了将信息安全问题与网络化制造系统相结合的具有实际意义的安全模型,采取更为有效的信息... 为了有效地解决网络化制造系统的信息安全问题,更好地保证企业信息安全,文中针对网络化制造系统的结构特点,改变了以往对信息安全的简单理解,设计了将信息安全问题与网络化制造系统相结合的具有实际意义的安全模型,采取更为有效的信息安全技术、安全策略,构建系统的安全防护。实践表明,这些安全模型更有效地保证了网络化制造系统的信息安全性。 展开更多
关键词 网络化制造 信息安全 认证 访问控制
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Micro-Architecture Support for Integrity Measurement on Dynamic Instruction Trace 被引量:2
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作者 Hui Lin Gyungho Lee 《Journal of Information Security》 2010年第1期1-10,共10页
Trusted computing allows attesting remote system’s trustworthiness based on the software stack whose integrity has been measured. However, attacker can corrupt system as well as measurement operation. As a result, ne... Trusted computing allows attesting remote system’s trustworthiness based on the software stack whose integrity has been measured. However, attacker can corrupt system as well as measurement operation. As a result, nearly all integrity measurement mechanism suffers from the fact that what is measured may not be same as what is executed. To solve this problem, a novel integrity measurement called dynamic instruction trace measurement (DiT) is proposed. For DiT, processor’s instruction cache is modified to stores back instructions to memory. Consequently, it is designed as a assistance to existing integrity measurement by including dynamic instructions trace. We have simulated DiT in a full-fledged system emulator with level-1 cache modified. It can successfully update records at the moment the attestation is required. Overhead in terms of circuit area, power consumption, and access time, is less than 3% for most criterions. And system only introduces less than 2% performance overhead in average. 展开更多
关键词 INTEGRITY Measurement Remote attestation Software VULNERABILITY TRUSTED Computing
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