簡(jiǎn)介：由于云計(jì)算廣為接受，越來(lái)越多的傳統(tǒng)應(yīng)用轉(zhuǎn)移到云環(huán)境中。云服務(wù)系統(tǒng)是部署在云中，按照云計(jì)算軟件即服務(wù)的思想對(duì)外提供業(yè)務(wù)服務(wù)的大規(guī)模在線應(yīng)用，如阿里巴巴交易網(wǎng)站淘寶網(wǎng)。云服務(wù)的特點(diǎn)為按需服務(wù)和隨需擴(kuò)展。大型云服務(wù)系統(tǒng)的特征一是用戶規(guī)模大，請(qǐng)求變化多樣，請(qǐng)求熱點(diǎn)偏移大其次是數(shù)據(jù)規(guī)模大，數(shù)據(jù)存儲(chǔ)多中心分布。因此負(fù)載不均衡的情況在云服務(wù)系統(tǒng)中普遍存在。為了滿足用戶的需求，云服務(wù)系統(tǒng)預(yù)留了大量的空閑資源，這使得系統(tǒng)的利用率很低。通過(guò)深入分析，云服務(wù)系統(tǒng)中的負(fù)載均衡顯得尤其重要。云服務(wù)系統(tǒng)中負(fù)載均衡技術(shù)成為了當(dāng)前和未來(lái)計(jì)算機(jī)領(lǐng)域的重點(diǎn)研究問(wèn)題之一。本文通過(guò)深入分析，云服務(wù)系統(tǒng)產(chǎn)生不均衡的兩個(gè)重要影響因素有請(qǐng)求復(fù)雜和數(shù)據(jù)存儲(chǔ)不均衡。由于事務(wù)的復(fù)雜多變情況和數(shù)據(jù)的放置情況使得云服務(wù)系統(tǒng)出現(xiàn)負(fù)載不均衡的情況，這極大的影響了用戶的體驗(yàn)。因此本文提出了事務(wù)調(diào)度和數(shù)據(jù)放置兩個(gè)方法來(lái)進(jìn)行復(fù)雜云服務(wù)的負(fù)載均衡。本文的主要研究?jī)?nèi)容有以下兩點(diǎn)1復(fù)雜云服務(wù)系統(tǒng)負(fù)載均衡中事務(wù)的調(diào)度方法。在事務(wù)調(diào)度方法中，復(fù)雜云服務(wù)系統(tǒng)中由于復(fù)雜事務(wù)的存在，云服務(wù)系統(tǒng)的性能，比如響應(yīng)時(shí)間，會(huì)產(chǎn)生很大的波動(dòng)，這極大的影響了用戶的體驗(yàn)。本文通過(guò)實(shí)驗(yàn)的方法詳細(xì)分析了引起云服務(wù)系統(tǒng)性能波動(dòng)的原因，并且給出了一個(gè)復(fù)雜事務(wù)的調(diào)度方法，用來(lái)平緩云服務(wù)系統(tǒng)性能的波動(dòng)情況。2復(fù)雜云服務(wù)系統(tǒng)負(fù)載均衡中數(shù)據(jù)的放置方法。在數(shù)據(jù)放置方法中，復(fù)雜云服務(wù)系統(tǒng)中數(shù)據(jù)不是放在一個(gè)服務(wù)器節(jié)點(diǎn)上，分布式的數(shù)據(jù)存儲(chǔ)正是云服務(wù)系統(tǒng)的一個(gè)特征。數(shù)據(jù)放置的策略將會(huì)直接影響到云服務(wù)系統(tǒng)的性能，本文關(guān)注了云服務(wù)系統(tǒng)中多維相關(guān)數(shù)據(jù)放置問(wèn)題，提出了一個(gè)數(shù)據(jù)放置的方法。以前的工作都集中于云數(shù)據(jù)庫(kù)中多維數(shù)據(jù)的索引，旨在提供快速查找服務(wù)。而本文的工作目標(biāo)與之不同，本文旨在針對(duì)數(shù)據(jù)的相關(guān)性來(lái)促進(jìn)檢索處理。本文給出了一個(gè)數(shù)據(jù)分組的成本計(jì)算方式，并提出了一個(gè)新的得到近似最優(yōu)數(shù)據(jù)分組策略的方法。本文搭建了云服務(wù)系統(tǒng)負(fù)載均衡實(shí)驗(yàn)環(huán)境，用來(lái)驗(yàn)證本文提出的云服務(wù)系統(tǒng)負(fù)載均衡方法。本文在實(shí)驗(yàn)中首先驗(yàn)證了復(fù)雜事務(wù)引起響應(yīng)時(shí)間波動(dòng)現(xiàn)象的存在并通過(guò)了大量的實(shí)驗(yàn)驗(yàn)證了本文提出的平緩響應(yīng)時(shí)間波動(dòng)的復(fù)雜事務(wù)的調(diào)度算法有效性。另外本文提出了一個(gè)數(shù)據(jù)放置的分組方法，并同樣通過(guò)實(shí)驗(yàn)證明本文的數(shù)據(jù)放置算法是行之有效的。通過(guò)以上兩個(gè)方面證明了本文提出的云服務(wù)系統(tǒng)負(fù)載均衡方法框架的準(zhǔn)確性。

簡(jiǎn)介：答辯主席成員彰乙蒞二OO九年五月二十一號(hào)本人鄭重工作所取得的集體已經(jīng)發(fā)表均已在文中以學(xué)位論文作者日期2田C1年本人完全了解中山大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即學(xué)校有權(quán)保留學(xué)位論文并向國(guó)家主管部門或其指定機(jī)構(gòu)送交論文的電子版和紙質(zhì)版，有權(quán)將學(xué)位論文用于非贏利目的的少量復(fù)制并允許論文進(jìn)入學(xué)校圖書(shū)館、院系資料室被查閱，有權(quán)將學(xué)位論文的內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用復(fù)印、縮印或其他方法保存學(xué)位論文。學(xué)位論文作者簽字墨妖芝日期2口。仵月F鄉(xiāng)日導(dǎo)師簽字醐葉年蝴F／妒

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簡(jiǎn)介：大連理工大學(xué)碩士學(xué)位論文山東華信會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)戰(zhàn)略研究姓名李明華申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師劉海潮20090501山東華信會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)戰(zhàn)略研究ASTUDYONTHECOMPETITIVESTRATEGYOFHUAXINCPAFIRMABSTRACTSHANDONGHUAXINCPAFIRMISASOCIALINTERMEDIARYORGANIZATIONWITHTHEACCOUNTING，AUDITING，TAXATIONANDASSETEVALUATIONANDCONSULTATIVESERVICESWITHTHEDEEPENINGOFREFORNLANDMARKETECONOMY，ACERTIFIEDPUBLICACCOUNTANTHASBEENTHERAPIDDEVELOPMENTOFINDUSTRYANDATTHESAMETIMEASTHECOMPLETIONOFRESTRUCTURINGANDSEPARATEOFFICETELAXTHECONDITIONSFORAPPROVAL，CERTIFIEDPUBLICACCOUNTANTSHAVEBECOMEINCREASINGLYCOMPETITIVEINDUSTRYTHEREFORE，“HOWTOFACETHECOMPLEXANDEVERCHANGINGEXTERNALENVIRONMENT，ANDSORTOUTTHEDEVELOPMENTOFACLEARTRAINOFTHOUGHT’’ASANEWSUBJECTTHATWEMUSTFACEINTHISPAPERSHANDONGHUAXINCPAFIRMTOCONDUCTINDEPTHRESEARCHONTHEBASIC，F(xiàn)IRSTOFA11COMBINEDWITHTHELAWFIRM’SEXTEMALPOLICYENVIRONMENT，SOCIALENVIRONMENT，THROUGHTHEIRSTA_TUSASWELLASTHEEXTEMALENVIRONMENTANDINTEMALENVIRONMENTANALYSIS，ANDTHENBYTHEOPPORTUNITIES，THREATS，STRENGTHSANDDISADVANTAGESCOMPAREDTOTHEUSEOFEXTERNALFACTOREVALUATIONEFEMATRIXMETHOD，THEINTERNALFACTOREVALUATIONIFEMATRIXMETHODFORTHEIRCOMPREHENSIVEEVALUATION，THEAPPLICATIONOFSWOTANALYSISDEMONSTRATEDTHATTHESTRATEGICOPTIONSFORTHEEVALUATIONOFOPTIONSANDCHOICE，TODETERMINEAMARKETPENETRATIONSTRATEGYFORTHEMAINPARTTIMEALIENATIONFINALLY，THESTRUCTUREOFPROPERTYRIGHTS，ORGANIZATIONALSTRUCTURE，QUALITYPRACTITIONERS，HUMANRESOURCES，STRENGTHENINGTHEMARKETANDCUSTOMERORIENTEDBUSINESSPHILOSOPHYASWELLASPROMOTINGTHEBRANDMANAGEMENTOFSIXMAKERECOMMENDATIONSTOENSURETHESUCCESSFULIMPLEMENTATIONOFTHESTRATEGYINTHISPAPER，OURCOUNTRYTHROUGHTHESYSTEMATICANALYSISOFTHEENVIRONMENTFACEDBYCPAFIRMSANDSHANDONGHUAINCPAFIRMRESOURCESCAPABLEOFCONDUCTINGANOBJECTIVEANALYSISOFSHANDONGHUAXINCPAFIRMCOMPETITIVESTRATEGYTOBETAKENWITHAVIEWTOSIMILARTOOTHERCPAFIRMSALSOHASACERTAINREFERENCEVALUEKEYWORDSCPAFIRMS；COMPETITIVESTRATEGYTHEIMPLEMENTATIONOFTHESTRATEGYIL

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)師事務(wù)所內(nèi)部治理問(wèn)題研究姓名白娟申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師楊慶英20090301首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)師事務(wù)所內(nèi)部治理問(wèn)題研究IIABSTRACTACCOUNTINGFIRMSISNECESSARYTOTHEMARKETECONOMY,ANDITSMAINFUNCTIONISTOAUDITTHERELEVANTINFORMATIONINORDERTOSERVETHECAPITALMARKETSINTERNALGOVERNANCEOFACCOUNTINGFIRMSARERELATEDTOTHESTANDARDMANAGEMENT,QUALITYOFTHEIRSERVICEANDTHEIRDEVELOPMENTTHECHINESEINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSCICPAATTACHEDGREATIMPORTANCETOCHINESEACCOUNTINGFIRMSINTERNALGOVERNANCEISSUES,ANDISSUEDTHE“THEGUIDETOINTERNALGOVERNANCEOFACCOUNTINGFIRM“INMAY26,2007THEGUIDETOINTERNALGOVERNANCEOFACCOUNTINGFIRMINCLUDESTHEGUIDINGIDEOLOGYOFINTERNALGOVERNANCE,MANAGEMENTSTRUCTURE,GOVERNANCEMECHANISMS,INTERNALCONTROL,ENTERPRISECULTUREANDNORMSOFINFORMATIONDISCLOSUREITISAGUIDINGDOCUMENTFORINTERNALGOVERNANCEOFACCOUNTINGFIRMSINTHISPAPER,WEADOPTEDSOMEBASICTHEORIES,SUCHASTHEASSUMPTIONOFRATIONALIST,THEGAMETHEORY,ANDSOMEMANAGEMENTTHEORIESANDWEADOPTEDSOMEANALYSISMETHODS,SUCHASCOMPARATIVEANALYSIS,DEDUCTIVEANDINDUCTIVEMETHODS,MODELANALYSISONINTERNALGOVERNANCEFIRSTOFALL,WEANALYZESOMEFACTORSTOTHEINTERNALGOVERNANCEOFACCOUNTINGFIRMSINTHEPAPER,SUCHASTHEPUBLICPRODUCTSOFACCOUNTINGFIRMS,ASYMMETRICINFORMATIONOFACCOUNTINGFIRMS,HUMANCAPITALOFACCOUNTINGFIRMSANDTHEENVIRONMENTSOFACCOUNTINGFIRMSSECONDLY,WETAKESOMEINTERNATIONALACCOUNTINGFIRMSASBENCHMARKINTHEPAPER,SUCHASPRICEWATERHOUSECOOPERS,ERNSTTHIRDLY,WEANALYZESOMEPROBLEMSONINTERNALGOVERNANCEOFACCOUNTINGFIRMS,INCLUDINGTHEORGANIZATIONALFORMSOFACCOUNTINGFIRMS,THEINCENTIVEMECHANISMANDBINDINGMECHANISMOFACCOUNTINGFIRMS,THEEXTERNALANDINTERNALENVIRONMENTTOINTERNALGOVERNANCEOFACCOUNTINGFIRMS,THEHUMANCAPITALSOFACCOUNTINGFIRMSANDSOONFINALLY,WEPROPOSESOMEMEASURESANDIDEASABOUTTHEINTERNALGOVERNANCEOFCHINESEACCOUNTINGFIRMSTHEREARESOMEINNOVATIONSINTHEPAPERWETAKETHEENVIRONMENTSASONEOFIMPORTANTFACTORSTOINTERNALGOVERNANCEOFACCOUNTINGFIRMS,ANDWEANALYZETHEDIFFERENCESOFENVIRONMENTSBETWEENCHINESEACCOUNTINGFIRMSANDFOREIGNACCOUNTINGFIRMSWEDEFINETHECOMPLEXITYOFHUMANASTHERATIONALISTWEINTRODUCEMODERNANALYSISTOOLSONMANAGEMENTWEINTRODUCEMANAGEMENTMODELSKEYWORDSACCOUNTINGFIRMS,INTERNALGOVERNANCE,ORGANIZATIONALFORM,HUMANCAPITAL

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)師事務(wù)所合并整合的研究姓名向琳申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師呂先锫20081201我國(guó)會(huì)計(jì)師事務(wù)所合并整合的研究計(jì)師事務(wù)所合并成敗的原因進(jìn)行了分析，得知合并的成敗在于是否進(jìn)行了有效的整合，并從以下七個(gè)方面指出整合是價(jià)值創(chuàng)造的關(guān)鍵1整合是會(huì)計(jì)師事務(wù)所合并實(shí)踐提出的必然要求；2整合使合并后的會(huì)計(jì)師事務(wù)所形成統(tǒng)一的發(fā)展戰(zhàn)略；3整合使合并后的會(huì)計(jì)師事務(wù)所形成更有效的組織形式和結(jié)構(gòu)4整合使合并后的會(huì)計(jì)師事務(wù)所形成統(tǒng)一的管理制度；5整合能消除合并后會(huì)計(jì)師事務(wù)所的文化沖突6整合使合并后的會(huì)計(jì)師事務(wù)所形成更加優(yōu)秀的人力資源系統(tǒng)；7整合是會(huì)計(jì)師事務(wù)所合并價(jià)值創(chuàng)造的需要。在此分析的基礎(chǔ)上，提出會(huì)計(jì)師事務(wù)所合并整合的概念合并參加方在一定的合并目標(biāo)和戰(zhàn)略愿景的驅(qū)動(dòng)下，通過(guò)采取一系列的措施、手段和方法，對(duì)會(huì)計(jì)師事務(wù)所的發(fā)展戰(zhàn)略、組織、管理制度、文化和人力資源等多方面進(jìn)行系統(tǒng)性的融合和重構(gòu)，從而實(shí)現(xiàn)合并后會(huì)計(jì)師事務(wù)所價(jià)值增值的過(guò)程。最后，對(duì)會(huì)計(jì)師事務(wù)所合并整合的理論依據(jù)作了分析，包括發(fā)展理論、市場(chǎng)勢(shì)力理論、交易費(fèi)用理論、競(jìng)爭(zhēng)戰(zhàn)略理論和協(xié)同效應(yīng)理論。第二部分，我國(guó)會(huì)計(jì)師事務(wù)所合并整合的模式及內(nèi)容。第一，討論了我國(guó)會(huì)計(jì)師事務(wù)所整合應(yīng)遵守的一些通用原則，具體有系統(tǒng)化原則、方案設(shè)計(jì)先行原則、充分溝通原則、專人負(fù)責(zé)原則和適度整合原則。第二，分析了我國(guó)會(huì)計(jì)師事務(wù)所整合的模式。在現(xiàn)實(shí)中，我國(guó)會(huì)計(jì)師事務(wù)所可采取集團(tuán)化合并整合模式或一體化合并整合模式。在集團(tuán)化模式中，參與合并的會(huì)計(jì)師事務(wù)所共同出資組建管理公司，管理公司作為管理總部，所有成員所是獨(dú)立的法人。一體化模式是徹底的合并，所有成員所變成一家法人。接著，本文從合并的方式、整合的方式、整合的準(zhǔn)備工作、各自的優(yōu)點(diǎn)缺點(diǎn)幾方面對(duì)兩種合并整合模式進(jìn)行了簡(jiǎn)單的比較。指出集團(tuán)化合并整合模式是一個(gè)循序漸進(jìn)的過(guò)程，適用于各合并參與方現(xiàn)階段了解不是很深入，尚未確定合適的整合方案或者合并參與方彼此的管理制度、組織結(jié)構(gòu)、信息技術(shù)等有較大差異且無(wú)相關(guān)類似合并整合經(jīng)驗(yàn)；或者在整合的過(guò)程中，還會(huì)不斷有新的合并需求的情況。一體化合并整合模式，可以實(shí)現(xiàn)快速整合，但整合失敗的風(fēng)險(xiǎn)較大，適用于已對(duì)合并對(duì)象進(jìn)行了深入分析和了解，制定了詳細(xì)完善的整合策略；或者由于合并參與方規(guī)模較小、差異較小、熟悉度高，整合難度本身不大；或者事務(wù)所已有相關(guān)類似的合并整合經(jīng)驗(yàn)的情況。第三，從發(fā)展戰(zhàn)略、組織、管理制度、事務(wù)所文化、人力資源五個(gè)方面詳細(xì)闡述了我國(guó)會(huì)計(jì)師事2

簡(jiǎn)介：分布式事務(wù)控制對(duì)分布式信息系統(tǒng)是十分重要的。一個(gè)良好的分布式事務(wù)控制機(jī)制不僅能夠保證數(shù)據(jù)的一致性和完整性而且可以提高數(shù)據(jù)處理效率減少系統(tǒng)響應(yīng)時(shí)間。這些性能的提高對(duì)中國(guó)電信長(zhǎng)途資源管理系統(tǒng)顯得尤為重要。由于處理數(shù)據(jù)的復(fù)雜性、覆蓋全國(guó)的不穩(wěn)定網(wǎng)絡(luò)環(huán)境和目前有限的技術(shù)手段長(zhǎng)途資源管理系統(tǒng)在分布式事務(wù)實(shí)現(xiàn)方面還存在不少問(wèn)題。為了解決這些問(wèn)題使系統(tǒng)能做到保證分布式事務(wù)的完整性、提高事務(wù)執(zhí)行效率和降低分布式數(shù)據(jù)處理的開(kāi)發(fā)難度本次課題為中國(guó)電信長(zhǎng)途資源管理系統(tǒng)設(shè)計(jì)并實(shí)現(xiàn)了一個(gè)分布式事務(wù)控制功能模型。模型將采用兩階段提交協(xié)議保證分布式事務(wù)的完整性用更合理的策略避免事務(wù)長(zhǎng)時(shí)間等待用時(shí)間戳解決數(shù)據(jù)一致性和臟數(shù)據(jù)問(wèn)題用多線程技術(shù)提高系統(tǒng)執(zhí)行效率。此外為了降低開(kāi)發(fā)工作量本次課題在實(shí)現(xiàn)過(guò)程中還強(qiáng)調(diào)功能化、模塊化的設(shè)計(jì)思想。同時(shí)本次課題還利用封裝、抽象和多態(tài)來(lái)優(yōu)化程序結(jié)構(gòu)。最后本次課題對(duì)模型在功能和性能方面進(jìn)行了測(cè)試。本次課題的意義在于它綜合運(yùn)用了多種很成熟的理論和技術(shù)解決了特定系統(tǒng)在分布式事務(wù)控制中遇到的實(shí)際問(wèn)題。根據(jù)模型測(cè)試情況其滿足了長(zhǎng)途資源管理系統(tǒng)的特定需求。

簡(jiǎn)介：重慶大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所非審計(jì)服務(wù)質(zhì)量控制存在的問(wèn)題及對(duì)策研究姓名王勇申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)指導(dǎo)教師李嘉明20090527重慶大學(xué)碩士學(xué)位論文英文摘要ABSTRACTSINCEHAVINGJOINEDWTO，THEOPENINGUPDEGREEOFACCOUNTINGAUDITSERVICESMARKETINCREASESNOTICEABLYINTEMATIONALACCOUNTINGCOMPANIESHAVEBIGGERCOMPETITIONATTHEAUDITSERVICESEXPERIENCEANDQUALITYCONTROLASPECTSTHANDOMESTICACCOUNTINGCOMPANYWHICHHAVEOCCUPIEDOURHIGHENDAUDITMARKETBUTALSOATTHENOAUDITSERVICEEXPERIENCEANDQUALITYCONTROLASPECTSWITHTHEDEVELOPMENTOFECONOMIC，THEDEMANDTONOAUDITSERVICESOFOURDOMESTICCOMPANIESISGETTINGBIGGERANDBIGGERHOWEVERTHEREAREMANYISSUESINORRDOMESTICFIRMSFOREXAMPLE，THENONAUDITSERVICESPECIEISSINGLE，NONAUDITSERVICESINCOMEACCOUNTSFORASMALLPROPORTIONOFTOTALINCOMEANDTHEQUALITYCONTROLHAVEMANYISSUESBECAUSEOFTHELACKOFEXPERIENCEANDHIGHENDTALENTUNDERSUCHCIRCUMSTANCES，WESHOULDBEKE印OURMINDSOBERREALIZETHESITUATIONCORRECTLYANDANALYZETHECURRENTSTATUSANDEXISTINGPROBLEMSOFQUALITYCONTROLINDOMESTICACCOUNTINGFIRMSRATIONALLYTHEREFORE，THEPAPERCARRIESONANINDEPTHSTUDYANDCONSIDERSITISNECESSARYTOENCOURAGEANDCONDUCTDOMESTICACCOUNTINGFIRMSTOLARGELYCARRYONNONAUDITSERVICEANDDEVELOPTHENONAUDITSERVICEQUALITYACBORDILLGTOTHETOTALQUALITYMANAGEMENTTLLISWILLBEBENEFICIALTOGUIDINGTHEIX一AUDITSERVICEANDQUALITYCONTROLANDPROVIDEBETTERSUPPORTTOTHE”BIGGERANDSTRONGER”AND”GOINGOUT”AIMINTHEACCOUNTINGSERVICEINDUSTRYINTHISPAPERMAINCONTENTOFPART1TO6AREASFOLLOWSPART1INTRODUCTIONITDESCRIBESTHEBACKGROUNDANDSIGNIFICANCEOFTHEPAPERTHELITERATUREREVIEWTHEWRITINGMENTALITYANDTHERESEARCHTECHNIQUE，ANDPROVIDESAUPHOLSTERYFUNCTIONTOTHEFURTHERELABORATIONPART2111EOUTLINEOFNONAUDITSERVICESITMAINLYDISCUSSESTHERELATEDKNOWLEDGEABOUTNONAUDITSERVICESTHEMEANINGOFNONAUDITSERVICES，THEORETICALANALYSISOFNONAUDITSERVICESINCPAFIRMS，THEMAINCONTENTSANDCHARACTERISTICSOFNONAUDITSERVICES，ASWELLASQUALITYCONTROLANDNONAUDITSERVICES’QUALITYCONTR01PART3NONAUDITSERVICEQUALITYCONTROL’SEXISTINGPROBLEMANDORIGINANALYSISACCORDINGTOTHESTATEOFNONAUDITSERVICE，THEPAPERSUMSUPTHEEXISTINGPROBLEMOFNONAUDITSERVICEQUALITYCONTROLINOURCOUNTRYACCOUNTINGFIRMSANDTHOROUGHLYANALYZESTHEORIGINPART4CASEANALYSISTHROUGHTHEANALYSESOFNONAUDITSERVICEDEVELOPMENTII

簡(jiǎn)介：北京交通大學(xué)碩士學(xué)位論文國(guó)內(nèi)大中型會(huì)計(jì)師事務(wù)所薪酬激勵(lì)機(jī)制研究姓名李靜申請(qǐng)學(xué)位級(jí)別碩士專業(yè)企業(yè)管理指導(dǎo)教師高紅巖20081201ABSTRACTALONGWITHCHINA’SENTERINGWTO，THEINTERNATIONALACCOUNTINGFILTNSACCELERATETHEPROCESSOFCOMPETITIONOFHUMANRESOURCEINOURCOUNTRYCPAINDUSTRY；ATTHESAMETIME，ITHASBEENJUSTASHONTIMESINCETHEACCOUNTINGFIRMS’REFORM，ANDITISNECESSARYTODEEPENREFORM，STRENGTHENMANAGEMENTCONTINUALLYANDCONSTRUCTANINTEGRATEDANDSCIENTIFICCOMPENSATIONINCENTIVEMECHANISMFORTHECPAASSOONASPOSSIBLEINORDERTOATTRACTANDINSPIRETHETALENTS，WHICHISTHEKEYTOOBTAINTHECOMPETITIVEADVANTAGEOFTHEMARKET．CERTIFIEDPUBLICACCOUNTINGINDUSTRYISATYPICALKNOWLEDGEINTENSIVEINDUSTRY,ANDHIGHQUALIFIEDCPAISTHECORERESOURCEINANACCOUNTINGFINN．FROMTHISPOINTOFVIEW,THISTHESISPUTSFORWARDTHEINTRODUCTIONATFIRST；THENEXTPARTANALYZESANDCONCLUDESTHERESEARCHONCOMPENSATIONINCENTIVEMECHANISMONTHEKNOWLEDGEWORKERLIKECPAFROMTHEPOINTOFACADEMICVIEW；ANDTHENBRINGSFORWARDTHEEXISTEDHRPROBLEMSINTHELARGEANDMIDDLESCALEACCOUNTINGFIRMSBYINTRODUCINGTHECOMPENSATIONINCENTIVEMECHANISMACCOUNTINGFIRMSSITUATIONHOMEANDABOARD．THENASTHECOREPARTOFTHISPAPER,THEMETHODANDMODELOFTHEKNOWLEDGEWORKER’SCOMPENSATIONINCENTIVEMECHANISMAREBUILTBYANALYZINGTHEFACTORSOFMECHANISMFORTHELARGEANDMIDDLESCALEACCOUNTINGFIRMS．ATLASTISTHECONCLUSIONANDFORCASTOFTHEPAPER．．THEREARETWOINNOVATIONSINTHISPAPER．THEFIRSTONEISTHEINTEGRATEDSTUDYVIEWOFECONOMICSANDMANAGEMENT，ANDANALYZINGTHEACCOUNTINGWORKERS’COMPENSATIONINCENTIVEMECHANISMROUNDLYWITHTHECOMBINATIONOFSOCIOLOGYANDPSYCHOLOGYKNOWLEDGE；THESECONDONEISTHATTHECONTENTREFERSTOLINKINGTHEKNOWLEDGEWORKTHEORYANDMODELWITHTHECONSTRUCTIONOFCOMPENSATIONINCENTIVEMECHANISMFORTHECPAINTHELARGEANDMIDDLESCALEACCOUNTINGFIRMS，ANDPROVIDINGSUGGESTIONAFTERSOMEANALYSIS．KEYWORDSACCOUNTINGFIRMS；CPA；COMPENSATIONINCENTIVEMECHANISM；KNOWLEDGEWORKERCLASSNO

簡(jiǎn)介：廣西大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所特征與審計(jì)意見(jiàn)相關(guān)性研究基于A股上市公司審計(jì)市場(chǎng)的經(jīng)驗(yàn)數(shù)據(jù)姓名馬惠媚申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師程李梅20100601THERESEARCHOFCORRELATIONBETWEENTHEACCOUNTINGFIRMCHARACTELUSTICSANDTHEAUDITOPINIONBASEDONTHEEXPERIENCEOFTHEAUDITMARKETDATAOFASHARELISTEDCOMPANIESABSTRACTIILRECENTYEARS，ASERIES0FDOMESTICA11DNEMATIONALAUDLTDLSTORTLONOCCU力RED，MADEMESOCIALREPUTATIONOFTHECPAPROFESSIONSU疏RASERIOUSBLOWA11DT11EQUALI夠OF廿LE跏DITOPILLIONBEII培QUESTIONEDWHATWERETLLEFACTORSMATA航CTEDTLLE白，PEOFCPAISAUDIT0PILLIONBECAMETLLEFOCUSOFBOMMECOMMONMEO巧ANDPRACTICESCHOLARSINHOINEA11DABROADHADCONDUCTEDEXTENSIVERESEARCHONMIS，T11EYGENERALLYCONSIDEREDT11ATMEFACTORSOFLISTEDCOMPAILIESA腩CTT量LETYPEOFAUDITOP誠(chéng)ONISSUEDBYACCO訓(xùn)NGFIMSBUTWHEMERSOMEOFCH嬲犯T耐STICSOFTLLEACCOUNTINGFIM、舳ULDA艉CTⅡ1E卯EOFAUDIT0PINIONW弱CON們VERSYAILDREMAINEDAILIILDEPMRESEARCHASAPROVIDEROFAUDITPRODUCTS，TLLECH撇RISTICSOFACCOUNTIILGFINN，SUCHASS也E，AUDITP商O(píng)D，O略撕ZATIONALFOM，、№RECLOSELYRELATEDTOTHE咖EOFAUDITOPIILIONISSUEDBYTHEMTOTESTTLLISRELATIONSHIP，WEBUILTRELEV鋤LO百STICREGRESSIONMODEL鋤DUSE20072008DATAOFSHEI讓ENAILDSHAIL曲AIASHARELIS鈀DCOMP撕ESFORSTATISTICALTESTS1HERESULTSSHOWEDAUDITFEES，LENGTLLOFAUDITSERVICEAILD廿1ATTLLELISTEDCOINPAMESCHAILGEDMEACCO啪TIILGFIMHADⅡ

簡(jiǎn)介：分類號(hào)號(hào)I〕DCCC密級(jí)級(jí)級(jí)學(xué)號(hào)號(hào)0712021086活瞬襯，去軍碩士學(xué)位論文會(huì)計(jì)師事務(wù)所綜合評(píng)價(jià)體系研究一一以陜西省為例學(xué)科名稱學(xué)科門類指導(dǎo)教師申請(qǐng)日期會(huì)計(jì)學(xué)管理學(xué)夏斌副教授2010年3月摘要論文題目會(huì)計(jì)師事務(wù)所綜合實(shí)力評(píng)價(jià)體系研究以陜西省為例學(xué)科專業(yè)會(huì)計(jì)學(xué)研究生趙藏指導(dǎo)教師夏斌副教授簽名趙盛江簽名二玉魷’摘要隨著改革開(kāi)放的不斷深入和社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的建立完善，注冊(cè)會(huì)計(jì)師隊(duì)伍不斷發(fā)展壯大，已成為維護(hù)社會(huì)經(jīng)濟(jì)秩序、監(jiān)督經(jīng)濟(jì)信息質(zhì)量、促進(jìn)經(jīng)濟(jì)健康運(yùn)行不可或缺的一支市場(chǎng)化專業(yè)服務(wù)力量。在事務(wù)所的執(zhí)業(yè)過(guò)程中，出現(xiàn)規(guī)模較小、發(fā)展緩慢、執(zhí)法不嚴(yán)，誠(chéng)信不足的情況。隨著內(nèi)地審計(jì)市場(chǎng)的發(fā)展和社會(huì)需求的增加，如何對(duì)內(nèi)地的會(huì)計(jì)師事務(wù)所按科學(xué)的方法進(jìn)行綜合實(shí)力的評(píng)價(jià)，為政府制定會(huì)計(jì)師事務(wù)所做大做強(qiáng)政策提供依據(jù)，打造內(nèi)地會(huì)計(jì)師事務(wù)所大品牌，成為注冊(cè)會(huì)計(jì)師行業(yè)協(xié)會(huì)和監(jiān)管部門迫在眉睫的工作。本文首先介紹了課題研究的目的意義與國(guó)內(nèi)外研究現(xiàn)狀，闡述了綜合評(píng)價(jià)的相關(guān)理論和方法，分析了中注協(xié)的綜合評(píng)價(jià)方法，在對(duì)陜西省會(huì)計(jì)師事務(wù)所現(xiàn)狀分析的基礎(chǔ)上構(gòu)建了綜合實(shí)力評(píng)價(jià)指標(biāo)體系。本文重點(diǎn)在比較分析現(xiàn)有各指標(biāo)賦權(quán)和評(píng)價(jià)方法優(yōu)缺點(diǎn)的基礎(chǔ)上，選擇AHP一模糊綜合評(píng)價(jià)方法對(duì)會(huì)計(jì)師事務(wù)所進(jìn)行綜合實(shí)力的評(píng)價(jià)，最后提出了相關(guān)對(duì)策建議及保障措施，報(bào)相關(guān)部門，作為制定相關(guān)政策的參考依據(jù)。探索我省會(huì)計(jì)師事務(wù)所綜合實(shí)力評(píng)價(jià)的目的，是為了結(jié)合陜西省的實(shí)際情況，更快、更好地促進(jìn)會(huì)計(jì)事務(wù)所做大做強(qiáng)，做出品牌，規(guī)范執(zhí)業(yè)行為，加強(qiáng)誠(chéng)信建設(shè)，為我省經(jīng)濟(jì)建設(shè)服務(wù)。本文對(duì)會(huì)計(jì)師事務(wù)所的綜合實(shí)力評(píng)價(jià)的研究，只是一種嘗試和探索，難免存在不當(dāng)之處，姑且作為引玉之磚。關(guān)鍵詞會(huì)計(jì)師事務(wù)所層次分析法模糊綜合評(píng)價(jià)注冊(cè)會(huì)計(jì)師

簡(jiǎn)介：我國(guó)中小型會(huì)計(jì)師事務(wù)所現(xiàn)狀及發(fā)展戰(zhàn)略研究RESEARCHONSTATUSQUOANDDEVELOPMENTSTRATEGYOFMEDIUMANDSMALLSIZEDACCOUNTANTFIRMS學(xué)科專業(yè)會(huì)計(jì)學(xué)研究生麻紅娟指導(dǎo)教師趙息教授天津大學(xué)管理與經(jīng)濟(jì)學(xué)部二零壹零年捌月▲勿中文摘要會(huì)計(jì)師行業(yè)是提供知識(shí)型勞務(wù)的服務(wù)行業(yè)，而會(huì)計(jì)師事務(wù)所則是注冊(cè)會(huì)計(jì)師的從業(yè)場(chǎng)所。目前中小型會(huì)計(jì)師事務(wù)所在中國(guó)的會(huì)計(jì)師無(wú)論在從業(yè)人數(shù)、事務(wù)所數(shù)量等方面都占到會(huì)計(jì)師行業(yè)的絕大多說(shuō)。脫鉤改制的中小會(huì)計(jì)師事務(wù)所經(jīng)歷了近十年的發(fā)展，在引入先進(jìn)營(yíng)銷理念、尋求適合的發(fā)展策略等方面取得了巨大進(jìn)步，但同時(shí)也逐步暴露了自身的弱點(diǎn)。隨著國(guó)內(nèi)會(huì)計(jì)市場(chǎng)的進(jìn)一步開(kāi)放，國(guó)內(nèi)中小會(huì)計(jì)師事務(wù)所除了要面對(duì)國(guó)內(nèi)會(huì)計(jì)服務(wù)市場(chǎng)越來(lái)越激烈的競(jìng)爭(zhēng)，還要面臨國(guó)外強(qiáng)大對(duì)手的競(jìng)爭(zhēng)壓力，發(fā)展形勢(shì)較之大所更為嚴(yán)峻，但這并不意味著其沒(méi)有生存空間和存在的必要和可能。本文在對(duì)國(guó)內(nèi)外主要研究成果進(jìn)行綜述的基礎(chǔ)上，主要運(yùn)用SWOT分析方法，通過(guò)對(duì)中小會(huì)計(jì)師事務(wù)所的發(fā)展現(xiàn)狀及內(nèi)外部環(huán)境分析，經(jīng)機(jī)會(huì)、威脅和優(yōu)劣勢(shì)比較，論證了我國(guó)中小會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略，同時(shí)從多元化、差異化等方面論述了中小會(huì)計(jì)師事務(wù)所的發(fā)展戰(zhàn)略以及構(gòu)建核心競(jìng)爭(zhēng)力的有效措施，同時(shí)在加強(qiáng)，事務(wù)所內(nèi)部治理、客戶關(guān)系管理、人力資源管理等幾個(gè)方面提出建議，探討了我國(guó)中小事務(wù)所健康發(fā)展的有效策略，以期對(duì)我國(guó)中小會(huì)計(jì)師事務(wù)所的發(fā)展具有一定的參考意義。關(guān)鍵詞中小會(huì)計(jì)師事務(wù)所，發(fā)展戰(zhàn)略SWOT分析，，‰

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文關(guān)于會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制的探討姓名陳加佳申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師陳郡20100301首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文關(guān)于會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制的探討關(guān)于會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制的探討IIABSTRACTAUDITQUALITYISTHELIFELINEOFTHEPROFESSIONWHICHRELATESTHERISEFALLOFTHEAUDITENTERPRISEWITHDOMESTICINTERNATIONALENVIRONMENTBECOMINGCOMPLEXINCREASINGAUDITFAILURECASESRISINGPUBLICCOGNITIONREQUIREMENTTOTHEQUALITYOFCPAS’AUDITWKMINISTRYOFFINANCECHINESEINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSCICPAHAVEISSUEDTHEACCOUNTING2006NO4“CHINESECERTIFIEDPUBLICACCOUNTANTSASSURANCESTARDS”WHICHCONTAINS48ITEMSATTHESAMETIMECICPAHASCARRIEDONTHEREVISIONTOTHEIGINALQUALITYCONTROLCRITERIONHASISSUED“ACCOUNTINGFIRMQUALITYCONTROLSTARDSNO5101SERVICEQUALITYCONTROL”“CHINESECERTIFIEDPUBLICACCOUNTANTSAUDITINGSTARDSNO1121QUALITYCONTROLFHISTICALFINANCIALAUDITINGINFMATION”ACCOUNTINGFIRMSMUSTSTRICTLYOBSERVETHESTARDSTOGUARANTEETHEQUALITYFTHEIRAUDITWKTHISPAPERPLANSTODESCRIBETHEUNDERSTINGOFTHENEWSTARDSINASPECTSOFTHECONTENTOFAUDITQUALITYCONTROLSTARDSTHECHANGESBETWEENTHENEWTHEOLDSTARDSTHECONVERGENCEBETWEENTHEDOMESTICTHEINTERNATIONALSTARDSTHROUGHANALYZINGTHEAUDITINGPRACTICESTHETYPICALCASESINWHICHACCOUNTINGFIRMSFAILEDTOCONTROLTHEQUALITYFTHEIRAUDITWKTHISPAPERWILLPARSETHEPRESENTSITUATIONTHEIGINOFDOMESTICAUDITINGATLASTACCDINGTOAUDITINGPRACTICESTHISPAPERWILLPROVIDEADVICETOACCOUNTINGFIRMSABOUTHOWTOPERFECTQUALITYCONTROLOFAUDITWKKEYWDSCPAFIRMSQUALITYCONTROLFAUDITINGPRESENTSITUATIONCAUSESPERFECTAUDITINGQUALITYCONTROL

簡(jiǎn)介：隨著城市發(fā)展的不斷加快與深入城市交通公共事務(wù)也變得越來(lái)越繁忙和復(fù)雜。為了跟上城市發(fā)展快節(jié)奏的步伐滿足未來(lái)信息化社會(huì)的需求我們提出了運(yùn)用信息技術(shù)來(lái)實(shí)現(xiàn)城市交通公共事務(wù)管理在信息化條件下實(shí)現(xiàn)跨部門、跨系統(tǒng)、多個(gè)政府部門、多個(gè)應(yīng)用系統(tǒng)之間的有機(jī)整合。因此本系統(tǒng)根據(jù)交通管理部門的具體操作情況進(jìn)行了詳細(xì)的需求分析、總體設(shè)計(jì)、系統(tǒng)詳細(xì)設(shè)計(jì)、系統(tǒng)設(shè)計(jì)與實(shí)現(xiàn)、系統(tǒng)測(cè)試等。在技術(shù)上采用了進(jìn)行開(kāi)發(fā)采用了ACLE數(shù)據(jù)庫(kù)產(chǎn)品進(jìn)行數(shù)據(jù)庫(kù)系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)。該系統(tǒng)主要包括了注冊(cè)、申請(qǐng)、處理、通知、信息查詢與報(bào)表、系統(tǒng)管理設(shè)置這六大模塊。本文詳細(xì)描述了系統(tǒng)開(kāi)發(fā)的背景介紹了所涉及的相關(guān)技術(shù)如REMOTING三層式架構(gòu)3TIER水晶報(bào)表XML等。同時(shí)從系統(tǒng)的需求分析到總體設(shè)計(jì)及詳細(xì)設(shè)計(jì)一一地都做了詳細(xì)的分析。最后對(duì)本系統(tǒng)在實(shí)施過(guò)程中遇到的問(wèn)題做了總結(jié)并展望了該系統(tǒng)在城市交通管理領(lǐng)域里的深入發(fā)展。

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)首都經(jīng)濟(jì)貿(mào)易大學(xué)CAPITALUNIVERSITYOFECONOMICSBUSINESSCAPITALUNIVERSITYOFECONOMICSBUSINESS碩士學(xué)位論文論文題目會(huì)計(jì)師事務(wù)所審計(jì)復(fù)核研究論文題目會(huì)計(jì)師事務(wù)所審計(jì)復(fù)核研究院系會(huì)計(jì)學(xué)院專業(yè)會(huì)計(jì)學(xué)學(xué)號(hào)22009040218作者李淼指導(dǎo)教師袁小勇副教授完成日期2012年5月10日I摘要摘要從我國(guó)會(huì)計(jì)師事務(wù)所的審計(jì)現(xiàn)狀看來(lái)，會(huì)計(jì)師事務(wù)所普遍不重視審計(jì)復(fù)核的作用，缺乏全面復(fù)核的意識(shí)，這嚴(yán)重地影響了審計(jì)質(zhì)量。而從國(guó)外會(huì)計(jì)師事務(wù)所的發(fā)展趨勢(shì)來(lái)看，重視審計(jì)過(guò)程的質(zhì)量控制、實(shí)施全面的審計(jì)復(fù)核制度是會(huì)計(jì)師事務(wù)所提高審計(jì)質(zhì)量，發(fā)展壯大的必由之路。本文首先從審計(jì)復(fù)核的研究背景出發(fā)，介紹了審計(jì)復(fù)核在國(guó)外和國(guó)內(nèi)的研究現(xiàn)狀，特別是從審計(jì)復(fù)核的定義、目標(biāo)、形式、作用、記錄、行業(yè)專門化等方面闡述了國(guó)外先進(jìn)的研究成果。其次，通過(guò)借鑒會(huì)計(jì)師事務(wù)所質(zhì)量控制準(zhǔn)則、中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則，闡述了審計(jì)復(fù)核的定義、目標(biāo)以及與項(xiàng)目質(zhì)量控制復(fù)核、同業(yè)復(fù)核的區(qū)別。本文進(jìn)一步采用經(jīng)驗(yàn)研究和問(wèn)卷調(diào)查研究的方法分析了國(guó)內(nèi)會(huì)計(jì)師事務(wù)所的審計(jì)復(fù)核現(xiàn)狀，利用中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)披露的數(shù)據(jù)對(duì)國(guó)內(nèi)注冊(cè)會(huì)計(jì)師行業(yè)進(jìn)行了分析。通過(guò)問(wèn)卷調(diào)查，包括從四大、國(guó)內(nèi)知名所（排名前百）、國(guó)內(nèi)中小所的審計(jì)人員和實(shí)習(xí)生中回收的問(wèn)卷進(jìn)行統(tǒng)計(jì)分析，分別從底稿編制人、底稿復(fù)核人、審計(jì)客戶、審計(jì)工作底稿闡述了這四種因素如何影響審計(jì)復(fù)核的效率，另外通過(guò)比較國(guó)內(nèi)最新修訂的審計(jì)準(zhǔn)則和國(guó)外審計(jì)準(zhǔn)則關(guān)于審計(jì)復(fù)核和審計(jì)工作底稿的規(guī)定的區(qū)別，闡述了會(huì)計(jì)師事務(wù)所的審計(jì)復(fù)核的現(xiàn)狀。本文接著通過(guò)以上實(shí)證研究的結(jié)果進(jìn)行總結(jié)和歸納，指出審計(jì)復(fù)核質(zhì)量低下的主要原因，從缺乏三級(jí)復(fù)核的制度規(guī)范、缺少科學(xué)的復(fù)核方法、審計(jì)人員專業(yè)能力不足三個(gè)方面分別進(jìn)行了闡述。最后論文針對(duì)以上三種原因提出對(duì)會(huì)計(jì)師事務(wù)所提高審計(jì)復(fù)核效率的思考，給出了提高我國(guó)會(huì)計(jì)師事務(wù)所審計(jì)復(fù)核水平的建議第一是建立以風(fēng)險(xiǎn)導(dǎo)向?yàn)樵瓌t的三級(jí)復(fù)核制度；第二是需要一套科學(xué)的復(fù)核方法來(lái)對(duì)會(huì)計(jì)師事務(wù)所的復(fù)核人進(jìn)行指導(dǎo)；第三是通過(guò)加強(qiáng)行業(yè)專門化、有效的員工培訓(xùn)制度、鼓勵(lì)溝通合作來(lái)增強(qiáng)會(huì)計(jì)師事務(wù)所審計(jì)人員的專業(yè)素質(zhì)。關(guān)鍵詞關(guān)鍵詞審計(jì)復(fù)核底稿編制人復(fù)核人科學(xué)管理的標(biāo)準(zhǔn)化方法