新经济环境下内部审计风险形成的主客观因素及防范

本文从客观和主观两个方面分析社会主义市场经济条件下,内部审计风险形成的原因,并尝试提出了相应的防范措施,即增强内部审计人员的风险意识、提高内部审计队伍的整体素质、采用内部审计的科学方法、加强内部审计的机构管理和完善内部审计的监控制度。     

NEGOTIATING NONPROLIFERATION: Scholarship,Pedagogy, and Nuclear Weapons Policy

In nuclear nonproliferation negotiations, many governments pursue multiple objectives, and changes in policy can occur rapidly—and often unexpectedly. For these reasons, understanding nonproliferation requires empathy and imagination rather than just historical fact. This article considers one teaching tool to encourage such insight—simulations—and demonstrates how teaching and scholarship can interact to improve our understanding of the complex decisions and negotiations involved in nuclear nonproliferation. The article consists of five parts: first, it explains the benefits of simulations as both a policy development tool in Washington and as a teaching tool in universities; second, it describes the pedagogical strategy of the Stanford University simulation program; third, it shows how the simulations have identified and highlighted theoretical and substantive insights that are often neglected in scholarly studies of nonproliferation; and fourth, it describes how students are tested to enhance the learning experience from the simulation. Fifth and finally, the article provides concluding observations about how using simulations in the classroom can help scholars develop insights that improve their understanding of real-world nuclear negotiation dynamics and outcomes.     

PREVENTING DIRTY BOMBS

Radioactive sealed sources have a long history and a much wider worldwide distribution than do weapons-usable fissile materials. This article compares the mechanisms for controlling radioactive sources with those of weapons-usable materials and makes the case for improved policy making on the safe and secure management of radioactive sources (often referred to simply as “sources”). Such sources have been widely distributed with commercial and government support to nearly every country, yet there are no legally binding, international agreements or regulations to control any aspect of their life cycle. This is problematic because some sources that are disused, abandoned, or otherwise fall out of regulatory control could be used in the form of a radiological dispersal device (RDD, or dirty bomb). An RDD could pose significant economic and psychological impacts with the potential for detrimental effects on public health. The lack of international measures to control sources is troubling for several reasons: creating an RDD is much easier than fashioning a nuclear weapon from scratch or from stolen fissile materials; given the many incidents involving diversion from regulatory control and the misuse of sources, an RDD attack would be one of the more likely scenarios; materials security for sources is generally weak and inconsistent; it is nearly impossible to determine the total amount of sources manufactured and distributed; used sources are frequently found uncontrolled and transiting borders, and penalties are light at best; the market-based supply and demand of sources facilitates their rapid and loosely regulated distribution; and the “peaceful uses” aspect of the Treaty on the Non-Proliferation of Nuclear Weapons along with norms that began developing around the time of Atoms for Peace have promoted the nearly unchecked global distribution of sources. Several immediate and long-term actions are suggested to reduce the threat posed by radiological sources.     

From the International Conference on the Great Lakes Region-led negotiation to the Intervention Brigade

The eastern Democratic Republic of Congo (DRC) has been characterised by chaos and insecurity for a number of years, but the rise of the M23 rebellion in 2012 once again highlighted just how dire the humanitarian and security situation is. For most of 2012, the crisis was addressed through negotiations between M23 and Kinshasa, mediated by the International Conference on the Great Lakes Region (ICGLR). However, 2013 marked the signing of the Peace, Security and Cooperation Framework Agreement (PSC Framework), and the United Nations Security Council's adoption of Resolution 2098, which contains the mandate of the long-awaited Intervention Brigade (IB). The PSC Framework calls on Kinshasa to implement substantial political reforms while also urging the neighbours of the DRC to stop interfering in its internal affairs. The IB is mandated to carry out targeted operations against the so-called ‘negative forces’ that operate in the eastern DRC. For now, hope of resolving this ongoing crisis hinges on the continuing ICGLR negotiations, the implementation of the PSC Framework and the success of the IB. However, there are critical questions about all of these processes that need to be answered and understood, as the expectations for these processes – especially in the case of the IB – are extremely high. Will the ICGLR manage to negotiate a peace agreement and will the IB succeed, or will they go down in history as yet another failure to save the eastern DRC?     

Deferred verification: verifiable declarations of fissile-material stocks for disarmament purposes

ABSTRACT

Nuclear disarmament is often seen as eventually requiring access to nuclear warheads or to the warhead-dismantlement process to verify that a state has not hidden weapons or weapon-materials despite promising to disarm. This article suggests this view is misplaced, and that what is needed is a verification mechanism able to provide reliable assurances of the absence of fissile materials available for use in weapons after a state has disarmed. Such a mechanism will need an initial declaration of the amount of fissile materials held by a state for all purposes, military and civilian. In a state with a nuclear arsenal awaiting elimination, this declaration would have to include materials that may not be available for verification because they are in nuclear weapons or are in other classified or proliferation-sensitive forms. This article describes a verification arrangement that does not require access to materials in weapons and in sensitive forms while still allowing checks on the overall accuracy of the declaration. Verification of the completeness and correctness of the declaration is deferred to the time when the weapons-relevant material enters the disposition process, at which point it no longer has any sensitive attributes. By removing the focus on monitoring warheads and dismantlement, this new approach could provide a more manageable path to nuclear disarmament.     

The Power of the NPT: International Norms and Ukraine's Nuclear Disarmament

ABSTRACT

There is a lingering disagreement among scholars on how the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) affects nonproliferation and disarmament outcomes. Drawing on constructivist scholarship on international norms, this article examines the extent of the NPT's effect in the case of Ukraine's nuclear disarmament. In the wake of the Soviet Union's collapse, Ukraine found itself host to the world's third largest nuclear arsenal. Despite Ukraine's initial commitment to become a non-nuclear state, it proceeded along a difficult path toward NPT accession. Most controversial and directly at odds with the NPT was Ukraine's claim to ownership of its nuclear inheritance as a successor state of the Soviet Union. This article argues that, while much domestic discourse about the fate of these nuclear weapons was embedded in the negotiation of Ukraine's new identity as a sovereign state vis-à-vis Russia and the West, the NPT played an important, structural role by outlining a separate normative space for nuclear weapons and providing the grammar of denuclearization with which Ukraine's decision makers had to grapple.     

NONPROLIFERATION POLICY CROSSROADS:

On October 1, 2008, Congress enacted a proposal that originated with President George W. Bush in 2005 to approve an unprecedented nuclear trade pact with India by removing a central pillar of US nonproliferation policy. Despite the numerous political challenges confronting the Bush administration, the initiative won strong bipartisan support, including votes from Democratic Senators Joseph Biden, Hillary Clinton, and Barack Obama. The four-year struggle to pass the controversial US-India nuclear trade agreement offers an exceptionally valuable case study. It demonstrates a classic tradeoff between the pursuit of broad multilateral goals such as nuclear nonproliferation and advancement of a specific bilateral relationship. It reveals enduring fault lines in executive branch relations with Congress. It vividly portrays challenges confronting proponents of a strong nonproliferation regime. This article is based on an analysis of the negotiating record and congressional deliberations, including interviews with key participants. It assesses the lessons learned and focuses on three principal questions: how did the agreement seek to advance US national security interests?; what were the essential elements of the prolonged state-of-the-art lobbying campaign to win approval from skeptics in Congress?; and what are the agreement's actual benefits—and costs—to future US nonproliferation efforts?     

The Problem of Weak Nuclear States

Governments are increasingly recognizing the problem posed by internally weak nuclear-capable states. The problem, however, is under-theorized. This article brings together literature on sovereignty and international order, the nonproliferation regime, and weak states, and introduces new concepts to provide a more structured understanding of this problem. Insight comes from focusing attention on the function and governance of two nuclear estates (termed the production and operational estates), and on their resilience to decay and disorder occurring within the state and society. Drawing on empirical observation, the authors suggest a typology of weakness in nuclear states, involving state fragmentation typified by the former Soviet Union, the “hard weak state” typified by North Korea, and the internally conflicted state typified by Pakistan. Although these types give rise to distinctive difficulties, their alleviation depends heavily on the maintenance of internal authority within the state and estates, the presence or absence of cooperative relations, and the international regulatory framework's vitality.     

SAVING THE NPT

For more than forty years, the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) has provided major security benefits to the international community; however, the treaty is suffering from internal and external pressures, and benign neglect on the part of its members is undermining its authority. To ensure the treaty's continued viability, it is time for member states to start showing the NPT the respect it deserves and to renew their commitments to its fundamental purposes. Achieving this requires remedial action in at least four areas of vulnerability: reinvigorating nuclear disarmament; strengthening nonproliferation; overcoming the NPT's institutional deficit; and fostering a rapprochement between NPT and non-NPT states that does not abandon the goal of treaty universalization. There is still time before the 2010 NPT Review Conference for concerted action to restore the NPT's vitality and for the United States to resume its leadership role on behalf of the treaty and its membership.     

Assessing military reform in Indonesia

This article seeks to assess the magnitude of military reform in Indonesia and its impact in establishing greater levels of professionalism within the armed forces. To this end, the authors will offer some reflections on the studies of civil-military relations and military transformation for inculcating a higher degree of military professionalism; analyse to what extent the process of military reform in Indonesia has reshaped the institutional role of the armed forces; and discern three major strategic gaps in Indonesia's military reform, namely the “legal loopholes and regulation vacuum,” the “shortcomings of democratic civilian control,” and the “defence-economic gap.” This article asserts that military professionalism will grow more substantially depending on the ability of civilian elites to exercise effective control over the military and the capacity of the government to transform the military establishment keeping pace with strategic challenges and operational requirements.