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簡(jiǎn)介：分類(lèi)號(hào)______________________________密級(jí)______________________________ＵＤＣ______________________________編號(hào)______________________________碩士學(xué)位論文本土?xí)?jì)師事務(wù)所合并對(duì)審計(jì)質(zhì)量的影響研本土?xí)?jì)師事務(wù)所合并對(duì)審計(jì)質(zhì)量的影響研究基于智力資本視角基于智力資本視角學(xué)位申請(qǐng)人學(xué)位申請(qǐng)人鐘元癸鐘元癸學(xué)科專(zhuān)業(yè)學(xué)科專(zhuān)業(yè)會(huì)計(jì)學(xué)會(huì)計(jì)學(xué)指導(dǎo)教師指導(dǎo)教師王蕓王蕓教授教授答辯日期答辯日期獨(dú)創(chuàng)性聲明獨(dú)創(chuàng)性聲明本人鄭重聲明所呈交的學(xué)位論文是我個(gè)人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除了文中特別加以標(biāo)注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表和撰寫(xiě)的研究成果，也不包含為獲得華東交通大學(xué)或其他教育機(jī)構(gòu)的學(xué)位或證書(shū)所使用過(guò)的材料。與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)均已在論文中作了明確的說(shuō)明并表示了謝意。本人簽名_______________日期____________關(guān)于論文使用授權(quán)的說(shuō)明關(guān)于論文使用授權(quán)的說(shuō)明本人完全了解華東交通大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即學(xué)校有權(quán)保留送交論文的復(fù)印件，允許論文被查閱和借閱。學(xué)?？梢怨颊撐牡娜炕虿糠謨?nèi)容，可以采用影印、縮印或其他復(fù)制手段保存論文。保密的論文在解密后遵守此規(guī)定保密的論文在解密后遵守此規(guī)定，本論文本論文無(wú)保密內(nèi)容無(wú)保密內(nèi)容。本人簽名____________導(dǎo)師簽名__________日期___________

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簡(jiǎn)介：中圖分類(lèi)號(hào)中圖分類(lèi)號(hào)密級(jí)密級(jí)公開(kāi)學(xué)科分類(lèi)號(hào)學(xué)科分類(lèi)號(hào)論文編號(hào)論文編號(hào)1045620080103山東經(jīng)濟(jì)學(xué)院碩士學(xué)位論文我國(guó)會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略研究我國(guó)會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略研究作者姓名崔文文學(xué)科專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王漢民教授培養(yǎng)院系會(huì)計(jì)學(xué)院二零一一年五月十日THESTUDYOFTHEDEVELOPMENTSTRATEGYINOURACCOUNTINGFIRMSADISSERTATIONSUBMITTEDFTHEDEGREEOFMASTERCIDATECUIWENWENSUPERVISPROFWANGHANMINSCHOOLOFACCOUNTINGSHONGECONOMICUNIVERSITYJINANCHINA

簡(jiǎn)介：≯卜并_、P鄉(xiāng)，．．、H0O，_I，NUJ二、、杠¨，N|”私Z．J、，O”0N．UQ0¨¨O．UN¨葉LQ妒一≯H．■¨．‘．■“0√“¨∥卜PO卜OI，，O二∥X．，，JFK，、R，≈IP蕊忑贏贏一㈣Y21173㈣4腳2__．_______．_．___________．________I__‘。?！??！！??！?。。。。?！痏L_______________一論文題目基于人力資本的會(huì)計(jì)師事務(wù)所產(chǎn)權(quán)制度研究專(zhuān)業(yè)企業(yè)管理學(xué)員姓名楊濤學(xué)員簽名導(dǎo)師姓名夏斌副教授導(dǎo)師簽名摘要近幾年關(guān)于會(huì)計(jì)師事務(wù)所內(nèi)部治理的文獻(xiàn)較多，大都借鑒國(guó)外經(jīng)驗(yàn)，從股權(quán)結(jié)構(gòu)、人力資源配置、薪酬管理與激勵(lì)、內(nèi)部質(zhì)量控制、文化建設(shè)等方面進(jìn)行分析，提出如何完善事務(wù)所內(nèi)部治理。這些研究成果或多或少忽視了會(huì)計(jì)師事務(wù)所的產(chǎn)權(quán)制度應(yīng)如何安排、事務(wù)所人力資本產(chǎn)權(quán)如何實(shí)現(xiàn)等問(wèn)題。尤其是尚未觸及完善事務(wù)所內(nèi)部治理的根本事務(wù)所內(nèi)部產(chǎn)權(quán)結(jié)構(gòu)。因?yàn)?，企業(yè)所有權(quán)安排是企業(yè)治理結(jié)構(gòu)的基礎(chǔ)，治理結(jié)構(gòu)是企業(yè)所有權(quán)安排的具體化，不同的所有權(quán)安排要求有不同的治理結(jié)構(gòu)與之對(duì)應(yīng)。本文的邏輯主線是首先從一般企業(yè)角度出發(fā)，對(duì)現(xiàn)行的各種相關(guān)理論和觀點(diǎn)進(jìn)行剖析。提出入力資本所有者應(yīng)享有企業(yè)剩余索取權(quán)和剩余控制權(quán)。唯有如此，才能實(shí)現(xiàn)人力資本產(chǎn)權(quán)，調(diào)動(dòng)人力資本所有者的主動(dòng)性和創(chuàng)造性，降低代理成本，節(jié)約交易費(fèi)用，提高企業(yè)效率。其次，在上述論證分析的基礎(chǔ)之上，將相關(guān)研究結(jié)論運(yùn)用到事務(wù)所內(nèi)部人力資本所有者與非人力資本所有者之間的關(guān)系上。分析了當(dāng)前事務(wù)所內(nèi)部產(chǎn)權(quán)結(jié)構(gòu)存在的問(wèn)題，認(rèn)為非股東合伙人注冊(cè)會(huì)計(jì)師作為事務(wù)所產(chǎn)權(quán)交易主體之一，隨著其地位的不斷提高、談判力的增強(qiáng)，無(wú)論是從理論上還是事實(shí)上，應(yīng)享有事務(wù)所的剩余索取權(quán)和剩余控制權(quán)。為此，需要?jiǎng)?chuàng)新事務(wù)所內(nèi)部治理結(jié)構(gòu)，以適應(yīng)事務(wù)所所有權(quán)安排的變化；最后，從事務(wù)所所有權(quán)內(nèi)涵、主體、安排原則、具體形式、影響因素等方面，對(duì)事務(wù)所所有權(quán)安排模式創(chuàng)新方案進(jìn)行了設(shè)計(jì)，并從產(chǎn)權(quán)視角對(duì)政府管制進(jìn)行分析，指出政府的首要職能是清晰界定并保護(hù)事務(wù)所及其利益相關(guān)者產(chǎn)權(quán)，以期通過(guò)市場(chǎng)與政府的互補(bǔ)形成合理的事務(wù)所外部產(chǎn)權(quán)制度。【關(guān)鍵詞】產(chǎn)權(quán)制度人力資本產(chǎn)權(quán)會(huì)計(jì)師事務(wù)所所有權(quán)安排【論文類(lèi)型】應(yīng)用研究釜

簡(jiǎn)介：分類(lèi)號(hào)F239分類(lèi)號(hào)F239密級(jí)公開(kāi)密級(jí)公開(kāi)UDCUDC單位代碼10424單位代碼10424工商管理碩士學(xué)位論文現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在中小會(huì)計(jì)師事務(wù)所的應(yīng)用研究現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在中小會(huì)計(jì)師事務(wù)所的應(yīng)用研究李蘭芳李蘭芳申請(qǐng)學(xué)位級(jí)別申請(qǐng)學(xué)位級(jí)別碩士學(xué)位碩士學(xué)位專(zhuān)業(yè)學(xué)位類(lèi)別工商管理碩士專(zhuān)業(yè)學(xué)位類(lèi)別工商管理碩士指導(dǎo)教師姓名指導(dǎo)教師姓名張?jiān)铝崧毞Q(chēng)稱(chēng)教授副指導(dǎo)教師姓名副指導(dǎo)教師姓名陳守水職稱(chēng)稱(chēng)高級(jí)會(huì)計(jì)師高級(jí)會(huì)計(jì)師山東科技大學(xué)山東科技大學(xué)二零一二年五月二零一二年五月THERESEARCHOFTHEUSEOFMODERNRISKIENTEDAUDITINSMALLMEDIUMSIZEDACCOUNTINGFIRMSADISSERTATIONSUBMITTEDINFULFILLMENTOFTHEREQUIREMENTSOFTHEDEGREEOFMASTEROFBUSINESSADMINISTRATIONFROMSHONGUNIVERSITYOFSCIENCETECHNOLOGYBYLILANFANGSUPERVISPROFESSZHANGYUELINGCOLLEGEOFECONOMICSMANAGEMENTMAY2012

簡(jiǎn)介：指導(dǎo)小組成員名單劉士國(guó)教授胡鴻高教授王全第教授段匡教授白國(guó)棟副教授第四章會(huì)計(jì)師事務(wù)所審計(jì)侵權(quán)責(zé)任構(gòu)成要件的分析28第一節(jié)會(huì)計(jì)師事務(wù)所審計(jì)侵權(quán)民事責(zé)任的歸責(zé)原則28第二節(jié)關(guān)于侵權(quán)責(zé)任一般構(gòu)成要件的主要學(xué)說(shuō)28第三節(jié)我國(guó)現(xiàn)行法律有關(guān)侵權(quán)責(zé)任構(gòu)成要件的相關(guān)規(guī)定28一、侵權(quán)責(zé)任法所持的立場(chǎng)28二、注冊(cè)會(huì)計(jì)師法所持的立場(chǎng)29三、最高人民法院有關(guān)審計(jì)侵權(quán)司法解釋所持的立場(chǎng)30第四節(jié)筆者關(guān)于行為違法性是否屬于獨(dú)立構(gòu)成要件的觀點(diǎn)31一、現(xiàn)行法律有關(guān)審計(jì)侵權(quán)責(zé)任構(gòu)成要件立場(chǎng)差異分析31二、立足注冊(cè)會(huì)計(jì)師審計(jì)類(lèi)型化特點(diǎn)的分析32三、公信力要求下的考量33四、從近期侵權(quán)責(zé)任理論發(fā)展趨勢(shì)的視角分析35五、從社會(huì)的接受度以及注冊(cè)會(huì)計(jì)師行業(yè)承受能力的視角分析35第五節(jié)行為違法性是否可以作為審計(jì)侵權(quán)責(zé)任獨(dú)立構(gòu)成要件的思考36第五章?lián)p害賠償機(jī)制的構(gòu)建38第一節(jié)公信力的考量要求損害賠償能夠落到實(shí)處38第二節(jié)我國(guó)會(huì)計(jì)師事務(wù)所賠償能力的現(xiàn)狀及其制度缺陷38一、普通合伙會(huì)計(jì)師事務(wù)所的特點(diǎn)39二、有限責(zé)任會(huì)計(jì)師事務(wù)所的特點(diǎn)39第三節(jié)組織結(jié)構(gòu)的重建特殊普通合伙組織形式的借鑒意義41一、特殊普通合伙組織形式的主要特點(diǎn)41二、我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)近期的實(shí)踐42第四節(jié)提升會(huì)計(jì)師事務(wù)所賠償能力的思考42一、保險(xiǎn)制度可以作為提升賠償能力的有益補(bǔ)充42二、建立全行業(yè)強(qiáng)制性賠償基金的思考43三、推行商業(yè)性職業(yè)責(zé)任保險(xiǎn)制度的思考46結(jié)束語(yǔ)48注釋49參考文獻(xiàn)51后記53

簡(jiǎn)介：學(xué)校代號(hào)10532學(xué)號(hào)E08141006密級(jí)湖南大學(xué)高級(jí)管理人員工商管理碩士學(xué)位論文天職國(guó)際會(huì)計(jì)師事務(wù)所有限公司戰(zhàn)略定位研究THERESEINTHEGRADUATESCHOOLOFHUNANUNIVERSI鑼SUPERVISORPROFESSORCHENSHOUMARCH，2011

簡(jiǎn)介：謹(jǐn)以此文獻(xiàn)給我最敬愛(ài)的導(dǎo)師房巧玲張廷廷會(huì)計(jì)師事務(wù)所合并的經(jīng)濟(jì)后果研究基于我國(guó)審計(jì)市場(chǎng)經(jīng)驗(yàn)數(shù)據(jù)的實(shí)證分析學(xué)位論文完成日期指導(dǎo)教師簽字答辯委員會(huì)成員簽字

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簡(jiǎn)介：會(huì)計(jì)師事務(wù)所知識(shí)型員工管理機(jī)制研究摘要人力資源是會(huì)計(jì)師事務(wù)所的第一生產(chǎn)要素，然而目前我國(guó)會(huì)計(jì)師事務(wù)所人才管理方面出現(xiàn)了不少問(wèn)題，如高流動(dòng)性導(dǎo)致了人才的“青黃不接”、工作壓力大、職業(yè)發(fā)展空間小、對(duì)優(yōu)秀人才的吸引力下降等，這在很大程度上阻礙了會(huì)計(jì)師事務(wù)所的發(fā)展。在我國(guó)推動(dòng)會(huì)計(jì)師事務(wù)所做大做強(qiáng)之際，本文對(duì)我國(guó)會(huì)計(jì)師事務(wù)所員工管理問(wèn)題進(jìn)行研究具有一定的現(xiàn)實(shí)意義。首先，本文闡述了會(huì)計(jì)師事務(wù)所知識(shí)型員工管理機(jī)制研究提出的背景、意義和研究方法，并對(duì)相關(guān)概念進(jìn)行了界定；分析整理了與本研究相關(guān)的國(guó)內(nèi)外文獻(xiàn)資料，并對(duì)多家事務(wù)所進(jìn)行了業(yè)務(wù)訪談；探討了相關(guān)的理論基礎(chǔ)。其次，本文對(duì)我國(guó)會(huì)計(jì)師事務(wù)所知識(shí)型員工管理的現(xiàn)狀進(jìn)行歸納總結(jié)，發(fā)現(xiàn)存在以下幾個(gè)方面的問(wèn)題人才結(jié)構(gòu)的不合理；盲目招聘、關(guān)系招聘；培訓(xùn)缺乏針對(duì)性、效果不理想；薪酬、晉升激勵(lì)作用不明顯，忽視精神激勵(lì)；績(jī)效考核流于形式。再次，本文從員工的招聘、培訓(xùn)、激勵(lì)以及績(jī)效考核四個(gè)方面對(duì)國(guó)際“四大’’的員工管理進(jìn)行了研究，并分析探討了值得我國(guó)會(huì)計(jì)師事務(wù)所借鑒的成功經(jīng)驗(yàn)。最后，在前文研究的基礎(chǔ)上，本文分別從以下幾方面提出了我國(guó)會(huì)計(jì)師事務(wù)所知識(shí)型員工管理機(jī)制的完善對(duì)策第一，招聘環(huán)節(jié)的設(shè)計(jì)要有針對(duì)性，注重引入綜合性人才；第二，員工的培訓(xùn)計(jì)劃要根據(jù)事務(wù)所的發(fā)展戰(zhàn)略、承接業(yè)務(wù)的要求以及員工自身的學(xué)習(xí)需求來(lái)制定，并培STUDYONKNOWLEDGESTAFFM【ANAGEMENTMECHANISMINACCOUNTINGFIRMSABSTRACTHUMANRESOURCESARETHEFIRSTFACTORINACCOUNTINGFLRMS，BUTRECENTLYTHEREARELOTSOFPROBLEMSINHUMANRESOURCESMANAGEMENTSUCHASTHE”HUNGERGAP”CAUSEDBYHIGHMOBILITYOFPERSONNEL，WORKPRESSURE，SMALLCAREERDEVELOPMENTSPACEANDLESSATTRACTIVEFORTALENTITCOULDBELARGELYHINDEREDTHEDEVELOPMENTOFACCOUNTINGFIRMSWHILEOURCOUNTRYISPROMOTINGTHEACCOUNTINGFIRMSTOBEBIGGERANDSTRONGERTHISPAPERSTUDYINGONKNOWLEDGESTAFFMECHANISMHASACERTAINPRACTICALSIGNIFICANCEATFIRST，THISPAPERDESCRIBESTHEBACKGROUND，SIGNIFICANCEANDRESEARCHMETHODSOFRESEARCH，ANDDEFINESTHERELEVANTCONCEPTS；ANALYZESANDCOLLATESWIMTHELITERATURERELEVANTTOTHESTUDYDATAANDINTERVIEWSSEVERALACCOUNTINGFIRMS，THEN，DISCUSSESTHERELEVANTTHEORETICALBASISSECONDLYTHISPAPERANALYZESTHESTATUSOFSTAFFMANAGEMENTINACCOUNTINGFIRMS，THENFINDSTHEFOLLOWINGSEVERALASPECTSPERSONNELSTRUCTUREISNOTREASONABLE；BLINDRECRUITMENTRELATIONSHIPRECRUITMENT；LACKOFTARGETEDTRAINING，THEEFFECTISNOTIDEAL；INCENTIVEPAYANDPROMOTIONISNOTOBVIOUS；IGNORETHESPIRITOFINSPIRATION；PERFORMANCEAPPRAISALBECOMESAMEREFORMALITYTHIRDLYTHEPAPERSTUDY劬MHESTAFFRECRUITMENT，TRAINING，MOTIVATIONANDPERFORMANCEASSESSMENTINFOURAREASOFSTAFFMANAGEMENTLIL