簡介：復旦大學碩士學位論文知識型企業(yè)的員工激勵A會計師事務所激勵體系研究姓名代葆屏申請學位級別碩士專業(yè)工商管理指導教師胡君辰2002429ABSTRACTUNDERTHECONDITIONOFKNOWLEDGEECONOMYTHEKNOWLEDGEENTERPRISE，WHICHCREATESVALUETHROUGHKNOWLEDGEACCUMULATION，APPLICATIONANDCREATION，ISBECOMINGTHEMAJORFORMOFENTERPRISESBEINGTHESOURCES，CARRIERSANDCREATORSOFKNOWLEDGE，KNOWLEDGEEMPLOYEESAREVITALTOTHEVALUECREATINGPROCESSOFKNOWLEDGEENTERPRISESTHUS，CARRYINGOUTEFFICIENTMOTIVATIONTOITSEMPLOYEESISCRITICALFORKNOWLEDGEENTERPRISESTOMAINTAINANDDEVELOPITSCORECOMPETENCEAFIRMISONEOFTHEBIGFIVEINTHEWORLDBEINGATYPICALKNOWLEDGECOMPANYPROVIDINGPROFESSIONALSERVICE，MOTIVATINGITSPROFESSIONALSEFFECTIVELYISCRITICALTOITSSURVIVALANDDEVELOPMENTTHEWHOLEDISSERTATIONISWRITTENTHROUGHTWOCLUESONEISRESEARCHINGTHEGENERALPRINCIPALOFMOTIVATIONINKNOWLEDGEENTERPRISESFROMTHEORYPERSPECTIVETHEOTHERISEXPLORINGTHEMOTIVATIONPRACTICEOFAFIRMFROMAPRACTICALPERSPECTIVEASDEMONSTRATIONANDAPPLICATIONOFTHETHEORIESANDPRINCIPLESMOTIVATIONCANONLYBEEFFECTIVEWHENITISDESIGNEDACCORDINGTOTHENEEDSOFEMPLOYEESKNOWLEDGEEMPLOYEESHAVEHI曲LEVELNEEDSAMONGWHICHGREATACHIEVEMENT，GREATDEVELOPMENT，ENOUGHSELFMANAGEMENTOPPORTUNITIESANDHIGHCOMPENSATIONARETHEFOURMAINNEEDSKNOWLEDGEENTERPRISESSHOULDDESIGNTHEMOTIVATIONSYSTEMACCORDINGLYACOMPLETESYSTEMISNEEDEDTOMOTIVATETHEKNOWLEDGEEMPLOYEESEFFECTIVELYTOESTABLISHAGOODATMOSPHERESLXATEGICALLYWHICHHELPSSTUDYINGANDSELFMANAGEMENTISTHEFIRSTSTEPALSO，KNOWLEDGEENTERPRISESSHOULDTRYTODESIGNAPPROPRIATEINCENTIVEFACTORSINALLTHEFUNCTIONALSIDESOFHUMANRESOURCESMANAGEMENTWHICHINCLUDINGJOBDESIGN，ASSESSMENT，COMPENSATIONANDCAREERDEVELOPMENTINORGANIZATIONATMOSPHEREBUILDING，THEKNOWLEDGEENTERPRISESSHOULDMAKEITSELFBECOMEASTUDYINGORGANIZATIONTHROUGHESTABLISHINGSTUDYMECHANISM，KNOWLEDGEMANAGEMENTSYSTEM，F(xiàn)LATANDNETSTRUCTURE，ADVANCEDTECHNOLOGYANDINFORMATIONSYSTEMANDENTERPRISECULTUREFAVORINGSTUDYINGINADDITION，LETEMPLOYEESPARTICIPATEINTOMANAGEMENTISALSONECESSARYTOHELPCREATEAGOODENVIRONMENTTOMEETTHENEEDSOFKNOWLEDGEEMPLOYEESINDESIGNINGINCENTIVEFACTORSINHUMANRESOURCESMANAGEMENTSYSTEM，KNOWLEDGEENTERPRISESCANHELPKNOWLEDGEEMPLOYEESFEELTHEMEANINGFULNESS，RESPONSIBILITIESANDGETTHEFEEDBACKOFTHEJOBTHROUGHJOBDESIGNINGANDTHUSGAINSATISFACTION

簡介：西安理工大學碩士學位論文我國會計師事務所的發(fā)展戰(zhàn)略研究姓名鄧峰申請學位級別碩士專業(yè)工商管理指導教師王玉欣20020101ABSGACTTITLETHERESEARCHONEXPLORINGSTRATEGYOFCERTIIIEDPUBLICACCOUNTANTSFIRMSINCHINAMAJORMASTEROFBUSINESSADMINISTRATIONNAMEDENGFENGDIRECTORWANGYUXINGSIGNATUREP吖’暾GNAMRE．刪呀嚴棚ABSTRACTTHEDEVELOPMENTOFA11ENTERPRISEDEPENDSONALONGTERMPLAN．ACOMMONENTERPRISEWORKSDISORDERLYYEARBYYEARWITHOUTCLEARASSUMPTIONFORTHEFUTUREANDDISTINCTIVEOREXCEEDEDLAYOUT．”“‘THEMANAGEMENTOFEXPLORINGSTRATEGYISANIMPORTANTFACTORTOMANAGEANDDEVELOPANENTERPRISE．STRATEGICANALYSIS，CHOICEANDACTUALIZATIONMAKEA11ENTERPRISEALEADINGMLEINTHEPERIODOFDEVELOPING．FIRMSOFCERTIFLEDPUBLICACCOUNTANTSWERECONFRONTEDWITHTHESAMESITUATIONWHENREFORMEDASCORPORATEENTERPRISESINCHINA．BASEDONECONOMICSANDSTRATEGICMANAGEMENT,USINGMANAGEMENLMARKETINGKNOWLEDGE，HUMANRESOURCESTUD；ETC．．EXPLORINGSTRATEGYOFCHINESEFIRMSOFCERTIFIEDPUBLICACCOUNTANTSAREANALYZEDANDSTUDIED，ANDRELEVANTPREVENTIONMEASURESAREPRESENTED．NLEEMPHASESOFTHISTHESISAREASFOLLOWSANALYZETHECURRENTTROUBLEINFACEOFCHINESEFIRMSOFCERTIFIEDPUBLICACCOUNTANTS,SYSTEMATICALLYSTUDYTHESTRUCTUREOFCPASBRANCH,ESPECIALLYFOCUSONSCALEDEXPLORINGSTRATE2ⅣOFCENFIEDPUBLICACCOUNTANTSFIRMSANDRESEARCH011ACTUALIZATIONOFEXPLORINGSTRATEGY．NLEDEVELOPINGSTRATEGYANDIMPLEMENTARYPOLICYOFCHINESECPAFIRMSAREPROVIDED．ⅡLEARTICLEPOINTOUTTHEDIRECTIONONSCALEDEXPLORINGSTRATEGYOFCHINESECPAFIRMS，THEARTICLECARLHELPENHANCESCIENTIFICMANAGEMENTANDSTRENGTHRISKCONSCIOUSNESS，PROVIDEGUIDANCEFORSWATEGICMANAGEMENTOFCHINESEFNMSOFCERTIFIEDPUBTICACCOUNTANTSINTHEORYANDPRACTICE．LONGTERMEXPLORINGSTRATEGYMAKESPOSSIBLETHOSECHINESEFLMLSOFCERTIFIEDPUBLICACCOUNTANTSIMPROVECHALLENGEABILITYANDEFFICIENTMANAGEMENTANDATTHESAMETIMETHESTMTEGYHELPFORMSCIENTIFICANDEFFICIENTDECISIONMAKINGSYSTEM．KEYWORDSFIRMSOFCERTIFIEDPUBLICACCOUNTANTSENVIRONMENTANALYSISEXPLORINGSTRATEGYTYPEOFTHESISAPPFIEDRESEARCH

簡介：關(guān)于會計師事務所營銷管理若干問題的研究姓名胡捷系別會計學系導師鮑國明教授南開大學國際商學院二000年四月奄，JABSTRACTCPAFINNSCAMEINTOBEINGWITHTHEDEVELOPMENTOFMARKETECONOMY，ANDTHEYAREALSOBASISONWHICHTHEEXISTENCEANDHEALTHYDEVELOPMENTOFMARKETECONOMYDEPENDS．INORDERTOSETUPTHESOCIALISTICMARKETECONOMY，ITISNECESSARYTODEVELOPCPAFIRMSPOWERFULLYTOESTABLISHTHEACCOMMODATINGSOCIALSUPERVISIONANDCONTR01．TOMAKECPAFIRMSEXISTANDDEVELOPINTHEHOTLYCOMPETINGACCOUNTINGMARKET，MARKETINGMANAGEMENT，WHICHISTHEMETHODTOMARKETECONOMY，MUSTBEUSEDINFIRMS’OPERATION．INTHISTHESIS，WETRYTODISCUSSTHEMARKETINGMANAGEMENTOFCPAFIRMSINOURCOUNTRYASTHEFOLLOWING1．THEPROPERTY，STATUS，F(xiàn)UNCTIONANDCHARACTERISTICOFCPAFIRMSASSERVINGENTERPRISES，CPAFIRMSDOMARKETINGINTHEACCOUNTINGMARKET．ANDTHEYARETHESUBJECTSANDTHESERVICEPROVIDEDISTHEOBJECTINTHISMARKET．CPAFIRMSPLAYANIMPORTANTROLE，ANDWEHAVETOMASTERTHESPIRITSOFCPAFIRMSTOAPPLYTHETHEORYOFMARKETINGMANAGEMENTTOMAKECPAFIRMSDEVELOP．ATTHEENDOFTHISPART，WEINTRODUCETHEFUNDAMENTALCONCEPTSONMARKETINGMANAGEMENTOFCPAFIRMS．2．ASIMPLEZ；NTRODUCTIONANDITSREVELATIONOFMARKETINGMANAGEMENTOFWESTERNCPAFIRMSAFTERANALYZINGTHEBACKGROUNDANDPROPERTIESOFMARKETINGMANAGEMENTOFWESTERNCPAFIRMS，WEPRESENTTHEAPOCALYPSESTHEYGIVEUS“CPAFIRMSSHOULDBEDEVELOPEDBOTHINTERNALLYANDEXTERNALLY．WESHOULDMAKE如1LUSEOFPROFESSIONALASSOCIATIONASWELLASESTABLISHANDPERFECTNECESSARY1AWSANDSTATUTESEXTERNALLY，WHILEINTEMALLYWIDENSERVINGSCOPE，ADJUSTSERVINGSTRUCTURE，ENLARGEOPERATIONALSCALE，APPRECIATEEDUCATIONOFPERSONWITHABILITY，MAKEMARKETINGMANAGEMENTANDSOON．3．NECESSITYOFMARKETINGMANAGEMENTOFCPAFIRMSINOURCOUNTRYAFTERRUNNINGBACKOVERTHEHISTORYOFCPAFIRMSINOURCOUNTRY．WEANALYZEBOTHTHEINSIDEANDOUTSIDEPROBLEMSWHICHBLOCKTHEPROFESSION’SDEVELOPMENTANDTHEGRIMPOSITIONTHEYENCOUNTER，THENWEDISCUSSTHENECESSITYOFMARKETINGMANAGEMENTOFCPAFIRMSINOURCOUNTRY．4．HOWTODOWELLINMARKETINGMANAGEMENTOFCPAFIRMSINOURCOUNTRYFIRSTLY，CREATEAGOODENVIRONMENTFORMARKETINGMANAGEMENT．SECONDLY，F(xiàn)RAMECORRECTSTRATEGIESANDTACTICSOFMARKETINGMANAGEMENT．FINALLY，PUTFORWARDTHEPLANOFMARKETINGMANAGEMENTINDETAILS．KEYWORDSCPAFIRMSACCOUNTINGMARKETMARKETINGMANAGEMENT

簡介：華中科技大學碩士學位論文業(yè)務流程管理系統(tǒng)中事務的研究和實現(xiàn)姓名洪眉申請學位級別碩士專業(yè)通信與信息系統(tǒng)指導教師楊宗凱20040509華中科技大學碩士學位論文ABSTRACTINNOWBAFFLINGBUSINESSENVIRONMENT，THESPEEDOFRESPONSEUSUALLYDECIDESWHETHERTHECORPORATIONCANSUCCEED．THESCHEMECOMPOSEDBYBUSINESSPROCESSMANAGEMENT，BUSINESSRULINGSYSTEMANDVISITATIONTONEWLYBUSINESSINTELLIGENCEMAKETHEFASTRESPONSEPOSSIBLE．BUTBPMNOTONLYISAKINDOFTECHNIQUEUSEDTORUNBUSINESSPROCESS，ANDALSOISATOOLTODEALWITHPROCESS’SCHANGEANDIMPROVEMENT．BPMTECHNIQUEALLOWSCORPORATIONSTOUNDEFSTAND，ANALYSIS，IMPROVEANDIMPLEMENTTHEIRBUSINESSPROCESSBYNUMBERS．WHEREASJNNOWADAYSDISTRIBUTED，HETEROGENEOUSANDCOMPLEXENTERPRISEMANAGEMENTPROCESS，MOSTEXISTINGBPMSLACKTHEABILITYTOENSURETHECORRECTNESSANDRELIABILITYOFEXECUTIONINTHEPRESENCEOFCONCURRENCYANDFAILURES．THISTHESISADDRESSESTHEISSUEINBPMTECHNOLOGY,TRANSACTION．THETHESISDISCUSSESHOWTOANALYZE，DESIGNANDIMPLEMENTTHEMODULEOFTRANSACTIONINSEQUENCE．FIRSTLYTHISARTICLEANALYZESTHETRANSACTIONINWEBSERVICEDOMAIN，ANDINTRODUCESTHEDESIGNOFTRANSACTIONBASEDONTHENEWSPECIFICATION，WSCOORDINATION＆WSTRANSACTION．THENCOMPARETHETRADITIONALTRANSACTIONMODELANDADVANCEDTRANSACTIONMODEL，ANDINTRODUCETHECONCEPTIONOFTWF,ATLASTPROVIDEATWFIMPLEMENTATIONMECHANISMINBIZPROSYSTEM．INTRANSACTION’SIMPLEMENTATION，THISTHESISINTRODUCESTHEARCHITECTUREANDIMPLEMENTATIONOFBIZPROSYSTEM’STRANSACTIONMODULE，ANDDISCUSSESABOUTTHETWOSCENARIOOFTRANSACTIONINSYSTEM．THEJOBOFTHISARTICLEISPARTOFTHE‘TENTHFIVENATIONALSCIENCEANDTECHNOLOGYPLAN”PROJECT’’RESEARCHANDAPPLICATIONOFEBUSINESSSYSTEMINTEGRATIONTECHNOLOGYBASEDONINDUSTRYMIDDLEWARE”．ITHASBEENEXPECTEDTHATTHERESEARCHOFTRANSACTIONCARLPROVIDEAGUIDANCEOFDEVELOPINGHIGHLYPRACTICALANDHEALTHYBPMS．KEYWORDSBUSINESSPROCESSMANAGEMENT；SCALABILITY；TRANSACTION；TRANSACTIONWORKFLOW；BIZPROSYSTEM1L

簡介：西南財經(jīng)大學碩士學位論文會計師事務所審計風險管理研究姓名鐘煒申請學位級別碩士專業(yè)金融學指導教師艾孫麟曾曉玲20020401審計風險的含義，國內(nèi)外許多學者作了積極的探索，不同的人由于所站的角度不一樣，結(jié)論并非完全一致。本文列舉了幾種主要說法。然后，引用了我國學者胡春元在審計風險研究一書中從廣義和狹義兩方面對審計風險所下的定義，并且表明本文是從廣義的角度來理解審計風險，即審計風險指的是審計主體因?qū)徲嫎I(yè)務而遭受損失的可能性，不僅包括審計人員因為主觀過錯未能發(fā)表適當審計意見而形成的風險，還包括審計人員或會計師事務所因客戶關(guān)系而受到傷害的風險。本文之所以從廣義的角度理解審計風險，有兩個原因第一，從審計模式的發(fā)展過程來看，審計人員在審計業(yè)務中，逐漸增加對客戶經(jīng)營風險的評估。注冊會計師行業(yè)所處法律環(huán)境不斷變化，其承擔的法律責任越來越大，客戶的經(jīng)營風險很有可能為審計人員或會計師事務所帶來很大的審計風險。第二，從風險管理的有效性來講，只要是因?qū)徲嫎I(yè)務而產(chǎn)生的可能會導致審計主體發(fā)生損失的可能性，都應屬于審計風險管理的范疇。2．我國會計師事務所面臨日益增大的審計風險本文專門分析了我國會計師事務所當前面臨的審計風險，目的在于發(fā)現(xiàn)其特殊性和發(fā)展趨勢，使后文對風險管理的論述能更好地聯(lián)系中國的現(xiàn)實情況。我國會計師事務所審計風險的特點在于，它主要表現(xiàn)為會計師事務所承擔的行政和刑事責任，即受到政府主管部門或行業(yè)管理部門的處罰。但隨著法律環(huán)境的變化，我國會計師事務所也將逐漸承擔越來越大的民事責任?？傮w上來說，我國會計師事務所面臨的審計風險有一種急劇增大的趨勢。3．會計師事務所審計風險形成的原因只有認識到審計風險形成的原因，才能對審計風險進行有效管理。審計風險的形成有主觀和客觀兩方面的原因，即審計人員和會計師事務所自身因素和審計所面臨的客觀環(huán)境。第二部分審計風險管理基本內(nèi)容這一部分應用風險管理一般理論，論述了審計風險管理的內(nèi)容，以建立會計師事務所審計風險管理的基本框架。本部分由兩個小部分組成。首先分析了審計風險管理的重要意義。深刻認識到審計風險管

簡介：西安理工大學碩士學位論文深圳同人會計師事務所服務營銷策略研究姓名李榮輝申請學位級別碩士專業(yè)工商管理指導教師傅裕嘉20020101TITLETHESERVICESMARKETINGSTRATEGYRESEARCHOFSHENZHENTONGRENCERTIFIEDPUBLICACCOUNTANTSMAJORBUSINESSADMINISTRATIONSTUDENTLIRONGHUITUTORFUYUJIASIGNATURESIGNATUREABSTRACT厶觸K陬心以UNDERBACKGROUNDOFSERVICESINDUSTRYDEVELOPINGQUICKLYANDSERVICESMARKETINGBECOMEINDEPENDENTSUBJECT，THESERVICESMARKETINGSTRATEGYOFSHENZHENTONGRENCERTIFIEDPUBLICACCOUNTANTSFORRESOLVINGIKSMARKETINGPROBLEMS，INCLUDINGNOGUIDINGBYMARKETINGSTRATEGY，EXPERIENCEMARKETINGNOADJUSTINGWITHMARKETCHANGEQUICKLY，ANDPROBLEMSBELONGTOSERVICESMARKETINGCHARACTERISTIC，ISRESEARCHEDBYTHEMETHODOFSUBSTANTIALEVIDENCEANALYSIS1INKINGMICROCOSMICWIMMACROCOSMICANDDETERMINABLEWITHQUANTITATIVEONALVSISTHESTRATEGYPLANNINGMODELASBASIC，7PSSERVICESMARKETINGMIXASFRAMEWORK，THERESEARCHWAYLINKINGFROMEXTERNALTOINTERNALANDFROMMACROCOSMICTOMICROCOSMICISADOPTEDTHEEXTEMALANDINTERNALMARKETINGENVIRONMENT，MARKETINGSTRATEGYPLANNING，7PSSERVICESMARKETINGMIXSTRATEGYPLANNINGANDADVISESFORIMPLEMENTINGISDISCUSSEDINTHISPAPERTHEEXTERIORMARKETINGENVIRONMENTTHEINTEMALMARKETINGENVIRONMENTANDITSMAINCOMPETITORSOFTONGRENCPASISDESCRIBEDFIRSTLYTHENSEGMENTINGCPAMARKETS，EVALUATINGMARKETSEMNENTS，SELECTINGTARGETMARKETSEMNENTSANDITSSNATEGYANDPOSITIONINGTHESERVICESPRODUCTSMIXISPLANED7PSSERVICESMARKETINGISPLANED，ESPECIALLYTHESTRATEGYOFSERVICEPEOPLE，PROCESSANDPHYSICALEVIDENCEISSTRESSEDTOIMPROVESERVICESMARKETINGPRACTICESOFTONGRENCPASANDIMPELSERVICESMARKETINGAPPLYINGINMOREFIELDSISTHEPTTRPOSEOFTHEPAPERKEYWORDSICPAFIRMSERVICESMARKETINGMARKETINGMIXSTRATEGYSTUDYTYPEAPPLIEDRESEARCH

簡介：北方交通大學碩士學位論文中國會計師事務所審計風險的規(guī)避姓名楊國新申請學位級別碩士專業(yè)工商管理指導教師文海濤20030201ABSTRACTABSTRACTITWASN’TAQUIETYEARFORALLTHECPACERTIFIEDPUBLICACCOUNTIN2001．BECAUSESOMEOFCHINAANDU．S．ALISTEDCOMPANIESWEREDISCLOSEDFORFRAUDFINANCIALREPORTS．THEU．S．ACOMPANIESINCLUDEDENRON．WORLDCOMANDSOON．INCHINA．ITWASYINGUANGXIACORPORATION．THESEFAMOUSCOMPANIESARERESPECTEDFORTHEIRGOODPROFITSABILITIES．AFTERTHEIRFRAUDREPORTSWEREUNCOVERED．THEIRSTOCKPRICESFELLRAPIDLY．THEINVESTORSOFTHESECOMPANIESSUFFEREDTREMENDOUS10SSES．SOTHEACCOUNTINGFIRMSWHICHHADAUDITEDTHEREPORTSWEREREBUKED．ALLTHECPAINTHEWORLDFEIT“WINTERWASCOMING”．FORTHEIRCAREERWASFACINGGREATCHALLENGE．IFTHEREASONOFOCCURRINGAUDITRISKANDCORRESPONDINGSOLVINGMEASURESWEREFOUND，ITWOULDNOTONLYBENEFITCPAINDUSTRIESBUTALSORESTORETHEINVESTORS’TRUST．THEBASICCAUSEISTHELOSSOFINDEPENDENCECHARACTERASACPA．THEFOLLOWINGMEASURESCOULDSOLVETHEPROBLEM．THEFIRSTISTOCHANGETHEMODEOFACCOUNTINGCOMPANIESDOINGTHEIRBUSINESSES，THESECONDISTOSEPARATEAUDITANDCONSULTINGSERVICES，THETHIRDISTOTAKEPARTNERSHIPFOTINTOENHANCETHERESPONSIBILITIESOFCPA．THEFOURTHISTOINCREASECPASAUDITINGABILITIESBYGIVINGTHEMMORETRAINING．THE矗他ISTOPURCHASEDUTIESINSURANCEFORREDUCINGBANKRUPTRISKS．KEYWORDSCPAAUDITRISK

簡介：暨南大學碩士學位論文題目中英對照基于平衡計分卡之知識管理研究一以臺灣中小型會計師事務所為例即知一們。作者姓名洪明珠指導教師姓名及學位、職稱石本仁教授學科、專業(yè)名稱會計學論文提交日期年月日論文答辯日期年月日答辯委員會主席論文評閱人學位授予單位和日期，一肋一如，肋知一，燦介，，，知心，肛

簡介：首都經(jīng)濟貿(mào)易大學碩士學位論文會計師事務所組織形式研究姓名唐偉申請學位級別碩士專業(yè)會計學指導教師楊慶英20021001酋部經(jīng)濟貿(mào)易大學學位淪文ABSTRACTBECAUSEOFTHESCANDALOFASERIESOF1ISTEDCOMPANYACCOUNTANCYBEINGUNCOVERED，CHINESECERTIFIEDPUBLICACCOUNTANTPROFESSIONFACETHEMOSTRIGOROUSSITUATIONCHINESECERTIFIEDPUBLICACCOUNTANTSARE100KINGFORTHEACCOUNTINGFIRMORGANIZEDFORMTHATCANKEEPINGCERTIFIEDPUBLICACCOUNTANTINDEPENDENT，STOPPINGBREAKFAITHTHEACCOUNTINGFIRMORGANIZEDFORMSINOURCOUNTRYCONTAINTWOFORMSGENERALPARTNERSHIP1IMITEDLIABILITYWHICHKINDOFORGANIZEDFORMSISBETTERTHEAUTHORISSTUDYINGTHISPROBLEMRHISDISSERTATIONTRIESTOWORKOUTACORRECTS01UTIONTHISDISSERTATIONTHISDISSERTATIONISCOMPOSEDOFFOURPARTSTHEFIRSTISACTUALITYOFCHINESEACCOUNTINGFIRMORGANIZEDFORMTHESECONDPARTPROCEEDEDTAL1YUPTOACCOUNTINGFIRMORGANIZEDFORMTHETHIRDPARTANALYZESOVERSEASACCOUNTINGFIRMORGANIZEDFORMTHEFOURPARTISABOUTTHECHOICEOFACCOUNTINGFIRMORGANIZEDFORMKEYWORDSACCOUNTINGFIRMORGANIZEDFORM

簡介：湖南大學碩士學位論文合伙會計師事務所人力資本問題研究姓名陽鈺申請學位級別碩士專業(yè)會計學指導教師王善平20031001ABSTRACTATPRESENT，THEACADEMICDISCUSSIONABOUTHUMANCAPITALOFACCOUNTANTFIRMSISLITTLEHOWEVERACCOUNTANTFIRMSARETHEINTELLECTUALSERVICEAGENCYTHEMOSTIMPORTANTASSETSOFACCOUNTANTFIRMSAREHUMANCAPITALANDQUALITYWHETHERTHEHUMANCAPITALCANBEEFFICIENTLYUSEDAFFECTSAUDITQUALITYANDAUDITRISKDIRECTLYWHETHERTHEHUMANCAPITALCANBEEFFICIENTLYUSEDALSODECIDETHEDESTINYOFFINANCIALCAPITALANDTHEFUTUREOFACCOUNTANTFIRMSTHEREFORE，THERATIONALARRANGEMENTOFRESIDUALCLAIMANDRESIDUALRIGHTSOFCONTROLCANNOTONLYPREVENTTHEOPPORTUNISM，SHIRKINGOFHUMANANDTELLINGLIESDURINGTHEAUDITINGPROCESS，BUTALSOPREVENTTHEABUSEOFFINANCIALCAPITALTHISARTICLEISDIVIDEDINTOFOURCHAPTERSTHEFIRSTCHAPTERISTHEPREFACEAFTERTHEPREFACEIBEGINTODISCUSSTHEMAINTOPICFIRSTLY1WILLDISCUSSTHERELATIONBETWEENHUMANCAPITALANDFINANCIALCAPITALOFTHEPARTNERSHIPACCOUNTANTFIRMSTHATIS，THEOWNERSOFFINANCIALCAPITALHAVERESIDUALCLAIMANDRESIDUALRIGHTSOFULTIMATECONTR01THEOWNERSOFHUMANCAPITALHAVERESIDUALCLAIMBUTTHEYHAVENIGHTSOFULTIMATECONTR01SECONDLY1WILLDISCUSSTHERELATIONBETWEENEXISTENCE，DEVELOPMENTOFTHEPARTNERSHIPACCOUNTANTFIRMSANDHUMANCAPITALTHATIS，WHYTHEOWNERSOFHUMANCAPITALHAVERESIDUALCLAIMTHIRDLY1WILLDISCUSSTHEARRANGEMENTOFRESIDUALCLAIMOFTHEOWNERSOFHUMANCAPITALTHATIS，HOWTHEOWNERSOFHUMANCAPITALGAINTHERESIDUALOFTHEACCOUNTANTFIRMSTHEKEYINNOVATIONINTHISARTICLEISFIRSTLYFROMDIFFERENCEBETWEENTHEMAKERSANDTAKERSOFAUDITRISK，WECANGETTOKNOWTHEDIFFERENTUSEOFHUMANCAPITALANDFINANCIALCAPITALOFACCOUNTANTFIRMSTHEN，WECANDEFINETHEARRANGEMENTOFRESIDUALCLAIMSECONDLYIDISCUSSTHENECESSITYOFTHEOWNERSOFHUMANCAPITALHAVINGRESIDUALCLAIMINDETAILFROMTHERELATIONBETWEENTHEUSEOFHUMANCAPITALANDAUDITQUALITYAUDITRISKFIRM’SCREDIT，F(xiàn)IRM’SSCALEBASEDONTHETWODISCUSSIONSABOVE，IDISCUSSTHEWAYSBYWHICHTHEOWNERSOFHUMANCAPITALHAVERESIDUALCLAIMFKEYWORDS】PARTNERSHIPACCOUNTANTFIRMHUMANCAPITALFINANCIALCAPITALRESIDUALCLAIMRESIDUALFIGHTSOFCONTROLII

簡介：置南大學周滅士學位論文題名中英對照論會計師事務所的治理結(jié)構(gòu)作者姓名駱育敏指導教師姓名及學位、職稱宋獻中博士教授學科、專業(yè)名稱管理學、會計學論文提交日期二二年十月論文答辯日期答辯委員會主席論文評閱人學位授予單位和日期’，，，一，，，，叭，，，叭

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