簡介：東北大學(xué)碩士學(xué)位論文企業(yè)級異步事務(wù)處理問題的研究和實(shí)踐姓名王琦申請學(xué)位級別碩士專業(yè)計算機(jī)軟件與理論指導(dǎo)教師余克清20041101東北大學(xué)碩士論文ABSTRACTABSTRACTTRANSACTIONISAKEYSERVICEFORDEVELOPINGSTABLEAPPLICATIONITSANADVANCEDSPECIFICATIONINCODINGKEYTASKSAREABLETORUNINASTABLEENTERPRISEENVIRONMENTWITHTRANSACTIONSTRANSACTIONSHAVEFOURATTRIBUTESATOMICITY,CONSISTENCY,ISOLATIONANDDURABILITYTHEREARETWOWAYSTOTERMINATEATRANSACTIONCOMMITANDROLLBACKENTERPRISETRANSACTIONSSOMETIMESMAYCOMEDOWNTOSUBSYSTEMSOFDIFERENTDEPARTMENTSINTHECURRENTENTERPRISEINFORMATIONSYSTEMSADDITIONALLY,THETRANSACTIONSNEEDTOBECOMPLETEDBYCOORDINATIONOFSUBSYSTEMSINALONGTIMEINTRADITIONALTRANSACTIONS,THEATOMICITYATRIBUTEREQUIRESTHATIFATRANSACTIONISNOTFINISHED,ALLITSCORRESPONDINGTASKSTHATHAVEBEENDONESHOULDBEABORTED,WHEREASTHESERIALFEATUREOFTRANSACTIONREQUIRESTHATIFONETRANSACTIONISINCOMPLETE,ALLOTHERCORRESPONDINGTRANSACTIONSSHOULDWAITTHESETWOTRADITIONALPARALLELTRANSACTIONCONTROLMETHODSCANNOTMEETTHEREQUIREMENTOFENTERPRISEASYNCHRONOUSTRANSACTIONMANAGEMENTASYNCHRONOUSTRANSACTIONSCOMEINTOBEINGTOMEETSUCHREQUIREMENTSDIFERENTFROMSYNCHRONOUSTRANSACTIONS,ASYNCHRONOUSTRANSACTIONSUSEUNBLOCKMECHANISMINWHICHCALLERPROCEDURESDONOTNEEDTOWAITTHECALLERPROCEDURESRESULTSASTHEYDOINSYNCHRONOUSENVIRONMENTTRANSACTIONMAKERSTARTSATRANSACTIONANDINFORMSALLPARTICIPANTSATRANSACTIONCOMPLETESITSELFONLYIFALLTHEPARTICIPANTSFINISHTHEIRTASKSWHENATRANSACTIONNEEDSTOROLLBACKIFSOMETHINGGOESWRONG,ITCANROLLBACKTOTHEINITIALPOINTACCORDINGTOTHEENTERPRISEREQUIREMENTSORJUSTROLLBACKSOMESUBTRANSACTIONSTOTHEIRINITIALPOINTSINORDERTORESTARTTHETRANSACTIONSYNCHRONOUSTRANSACTIONSOFTENUSEREMOTEPROCEDURECALL,RPCTODEALWITHDISTRIBUTEDAPPLICATIONSWHENCALLINGREMOTEMETHODS,TRANSACTIONMAKERISINTHEBLOCKEDSTATUSBEFORETHECALLINGPROCEDURERETURNSTHETRANSACTIONPROCEEDSAFTERTHECALLERPROCEDURERETURNSSUCCESSFULLYMESSAGINGMECHANISMCANBEUSEDINSTEADOFRPCMESSAGEORIENTEDMIDDLEWAREMOMREFERSTOANARBITRARYBASICARCHITECTURETHATSUPPORTSMESSAGEMECHANISMINTHEPASTFEWYEARS,MOMHASALREADYBECOMEASPECIALTECHNIQUEEACHKINDOFPRODUCTSHASITSOWNAPPLICATIONINTERFACEANDTHEIRSOURCECODECANNOTBETRANSFERREDTOOTHERMESSAGEMECHANISMSTHUS,ITMAKESCUSTOMERSTOFOCUSONONESPECIFICKINDOFPRODUCTSANDCANNOTCHANGEINFUTUREADDITIONALLY,ITCANBRINGBADEFECTSTODEVELOPERSBECAUSETHEYHAVETOLEARNTHESPECIALINTERFACEWHENUSINGANEWMESSAGINGPRODUCTJAVAMESSAGESERVICE,JMSPROVIDESUSWITHACLEARWAYTODEALWITHENTERPRISEMESSAGEITCONNECTSANAPPLICATIONSDIFERENTCOMPONENTSBYUSINGASYNCHRONOUSMESSAGETRANSMITINGINPROCESSCOMMUNICATIONMESSAGESYSTEMHELPSTODECOMPOSEASYNCHRONOUSTRANSACTIONINTOSEVERALSUBTRANSACTIONSITENHANCESTHEASYNCHRONOUSTRANSACTIONSVALIDITYTOTHISEND,WHENACLIENTSTARTSATRANSACTIONANDSENDSTHETRANSACTIONPROCESSREQUESTMESSAGETOTHEMESSAGESERVER,THECLIENTDOESNOTNEEDTOWAITTHERESPONDINGRESULTSTOPROCESSITSPROCEEDINGTASKSTHEMESSAGINGSYSTEMRETURNSTHERESULTAFTERITPROCESSESTHEREQUESTEDMESSAGEJMSPROVIDESGOODSUPPORTFORENTERPRISEASYNCHRONOUSTRANSACTIONSBYUSINGASYNCHRONOUSTRANSACTIONS,ALLEXISTINGENTERPRISERESOURCESCANBEINTEGRATEDADDITIONALLY,ITREDUCESINTERAPPLICATIONCOUPLINGANDREALIZESLOOSECOUPLINGFINALLY,ITPRODUCESTT

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文論文題目我國會計師事務(wù)所的服務(wù)營銷研究系別專業(yè)作者導(dǎo)師完成日期會計學(xué)院會計學(xué)侯欣楊慶英教授2005年3月ABSTRACTWITHTHEACCEDINGTOTHEWTO，CHINESECPAFIRMSFACETOTHEHARDCOMPETITIONBETWEENTHE10EALANDOUTSIDEACCOUNTINGCOMPANYFEATUREDAS“INTETLECTUALINTENSIVENESS”INCPAPROFESSIONCPAFIRMSSHOULDABSORBTHEADVANCEDMARKETINGTHEORYTOFINDANDESTABLISHTHEMARKETINGSTRATEGY，WHICHFITSTOCHINESEREALITYANDMEETSTHECPAFIRMS’NEEDINDOINGSOTHECPAFIRMSNEEDTOKEEPACLEAREYEONTHESTRENGTHANDWEAKNESSOFITSPROFESSIONANDSEEKEVERYOPPORTUNITYANDTHREATINTHEMARKETBASEDONTHEMARKETINGPARTICULARITY。CPHFIRMSOUGHTTOKNOWTHATITCOULDNEVERACTAGAINSTTHEETHICOFCPAPROFESSION，ANDSHOULDKEEPHIGHQUALITYDURINGTHEWORKOBEYINGTHEFORMERRULES，CPAFIRMSCOULDDESIGNTHEMARKETINGMETHODSCOMBINATIONTOKEEPADVANTAGESINCOMPETITIONANDMAKEFULLUSEOFMARKETINGRELATIONSHIPSTOOBTAINSTEADYCUSTONLERT1EALTLYSERVINGMARKETINGENVIRORMENTISAFOUNDATIONASSURINGCPAFIRMSRUNNINGTHEMARKETINGSTRATEGYTHEPAPERSIMPLYINTRODUCESTHECOURSEOFDEVELOPMENTOFSERVINGMARKETINGTHEORY，ANDUSEOVERSEASCPAPROFESSIONEXPERIENCEFORREFERENCETOANALYSISTHEMARKETINGREALITYINCHINAANDTHEINFLUENCETOOURCOUNTRYTHENTHEPAPERCOMBINESTHESITUATIONOFOURCOUNTRYWITHTHEREALNEEDOFCPAFIRMSANDMAKESUSEOF“7PS”THEORYINCLUDINGPRODUCT，PRICE，PROMOTION，PLACE，PEOPLE，PROCESS，PHYSICALANDRELATIONSHIPTHEORYTODESIGNASORTOFFEASIBLEMARKETINGMETHODSMOREOVER，THEPAPERDISCUSSTHEMACROENVIRONMENTFROMTHEVIEWOFSYSTEM，SUPERVISION，CONCEPTANDSOONTOACHIEVETHEGOAL’OFPROMOTINGHEALTHYDEVELOPMENTINCPAINDUSTRYKEYWORDSCPAFIRMSSERVINGMARKETINGMARKETINGSTRATEGY

簡介：傲一吐別垃以汕，同等學(xué)力碩士學(xué)位論文目錄摘要，’，，第章引言”，’研究背景及研究意義”，’相關(guān)文獻(xiàn)回顧，’研究思路及研究內(nèi)容，第章審計舞弊與會計師事務(wù)所組織形式的關(guān)聯(lián)性研究兩權(quán)分離、經(jīng)理人回報、自我合理化與管理舞弊兩權(quán)分離管理舞弊的制度基礎(chǔ)””經(jīng)理人回報管理舞弊的內(nèi)在動力””二自我合理化管理舞弊的借口審計舞弊與管理舞弊審計舞弊是管理舞弊實(shí)施的重要路徑，，成本與收益的權(quán)衡審計舞弊的行為機(jī)制信息不對稱審計舞弊的行為土壤”，，’賠償責(zé)任安排是扼制審計舞弊的關(guān)鍵，“，’有限責(zé)任公司還是合伙制基于企業(yè)理論的分析一有限責(zé)任公司制并不被天然排斥，合伙制相對而言更有威懾力”‘小結(jié)合伙制是扼制審計舞弊的理性選擇第章會計師事務(wù)所組織形式改革的國際比較研究美國會計師事務(wù)所組織形式改革的歷史與動力，’美國會計師事務(wù)所組織形式改革的過程描述美國會計師事務(wù)所組織形式改革的動力法國會計師事務(wù)所組織形式改革的背景與特色法國會計師事務(wù)所組織形式的歷史與現(xiàn)狀，’，政府審計為主，一事務(wù)所普遍規(guī)模不大且以非審計業(yè)務(wù)為主”保證審計質(zhì)量的措施相對完善我國會計師事務(wù)所脫鉤改制的成績與問題’獨(dú)立性增強(qiáng)脫鉤的成績大多選擇有限責(zé)任公司制改制尚待深入，

簡介：點(diǎn)擊查看更多一個分布式事務(wù)管理控制機(jī)制的設(shè)計實(shí)現(xiàn).pdf精彩內(nèi)容。

簡介：西南財經(jīng)大學(xué)碩士學(xué)位論文基于分散競爭市場的會計師事務(wù)所競爭戰(zhàn)略姓名唐立申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師呂先锫20050401競爭，將自身優(yōu)勢與機(jī)會充分對接，彌補(bǔ)內(nèi)部弱點(diǎn)，回避威脅，以尚±佳的防御抵抗五種競爭勢力的基本競爭戰(zhàn)略。制定適宜的競爭戰(zhàn)略的過程顯示了會計師事務(wù)所對分析市場、把握市場的強(qiáng)烈需求。制定會計師事務(wù)所競爭戰(zhàn)略的本質(zhì)在于把會計師事務(wù)所與其所面對的市場聯(lián)系起來，所以市場的分析構(gòu)成了制定競爭戰(zhàn)略的基點(diǎn)，或者說競爭戰(zhàn)略的制定是以市場為導(dǎo)向的。第二部分介紹了國外會計師事務(wù)所競爭戰(zhàn)略。西方審計市場的發(fā)展已經(jīng)有四百多年的歷史了，目前國外的審計市場呈現(xiàn)以“四大”事務(wù)所為主，大量中小會計師事務(wù)所并存的競爭狀況?！八拇蟆闭紦?jù)了大部分市場，但中小會計師事務(wù)所也有其自身的發(fā)展空間。在這部分，首先以日本等松會計師事務(wù)所的發(fā)展為例，分析了國外大型會計師事務(wù)所的競爭戰(zhàn)略。然后，筆者比較了國外中小事務(wù)所面對的審計市場及競爭戰(zhàn)略。從國外審計市場集中度上看，各個國家和地區(qū)存在較大差別，但中小會計師事務(wù)所均采取了集中性戰(zhàn)略。我們看到，國外的大型和中小型會計師事務(wù)所之所以在激烈的競爭中得以生存、發(fā)展、壯大，關(guān)鍵在于他們以市場為導(dǎo)向，制定適合自身實(shí)力和市場要求的競爭戰(zhàn)略，并有效的實(shí)施。他們的競爭戰(zhàn)略歸根結(jié)底也是波特大師的三個一般競爭戰(zhàn)略的一個或多個的運(yùn)用。第三部分分析了構(gòu)建我國會計師事務(wù)所競爭戰(zhàn)略的基點(diǎn)分散競爭市場。市場結(jié)構(gòu)有多種類型，不同類型的市場的主體面臨不同的競爭態(tài)勢，采取不同的競爭戰(zhàn)略。我國的審計市場是分散競爭市場，表現(xiàn)在行業(yè)集中度低、產(chǎn)品差別化小、競爭主體規(guī)模小，外資會計公司對國內(nèi)會計師事務(wù)所的沖擊已經(jīng)充分顯現(xiàn)。造成我國審計市場分散競爭的原因是多方面的，主要是因?yàn)槿狈σ?guī)模經(jīng)濟(jì)和經(jīng)驗(yàn)曲線，會計師事務(wù)所產(chǎn)品單一，業(yè)務(wù)勝任能力差，業(yè)務(wù)拓展能力不足，行政力量的干預(yù)、審計自愿需求不足和高質(zhì)量審計服務(wù)需求不足等。找到了審計市場分散競爭的原因，我們就找到了問題的癥結(jié)所在。如果結(jié)合事務(wù)所的自身資源優(yōu)勢能夠減少這些原因的影響或者克服這些原因，那么事務(wù)所戰(zhàn)勝分散競爭是可行的。事務(wù)所不是沒有意識到競爭，他們早已認(rèn)識到市場的殘酷無情，

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文會計師事務(wù)所審計風(fēng)險防范與控制案例分析姓名趙雪青申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師張新民200505012提要近年來國內(nèi)外的一系列財務(wù)舞弊丑聞再一次表明會計信息在價值分配和資本市場中的重要作用注冊會計師作為降低會計信息不對稱增進(jìn)會計信息價值彌補(bǔ)管理者與所有者之間信用差距的使者其執(zhí)業(yè)質(zhì)量卻令人擔(dān)憂注冊會計師的獨(dú)立性和誠信度在社會公眾心目中的地位也大打折扣本人試圖通過審計風(fēng)險控制的理論和案例分析希望在審計風(fēng)險這個領(lǐng)域作一些研究和探討以引起有關(guān)業(yè)內(nèi)人士和有興趣者的共鳴和進(jìn)一步討論本文第一章首先對審計風(fēng)險產(chǎn)生成因及其防范對策進(jìn)行了理論分析重點(diǎn)闡述了對審計風(fēng)險的防范與控制采取的原則是內(nèi)外兼修標(biāo)本兼治包括營造健全的法律環(huán)境加強(qiáng)宣傳和與有關(guān)部門的溝通解決企業(yè)治理結(jié)構(gòu)和內(nèi)部控制問題改進(jìn)會計師事務(wù)所的組織管理和注冊會計師的審計質(zhì)量本文第二章介紹了會計師事務(wù)所的審計風(fēng)險防范和控制架構(gòu)組織機(jī)構(gòu)上實(shí)行項(xiàng)目合伙人負(fù)責(zé)制特設(shè)質(zhì)量監(jiān)管部門制定內(nèi)部質(zhì)量管理辦法實(shí)行全面質(zhì)量管理全過程進(jìn)行質(zhì)量控制全方位嚴(yán)格質(zhì)量監(jiān)督全員參與質(zhì)量管理在本文最后一章對某電力集團(tuán)公司審計風(fēng)險控制進(jìn)行案例分析通過評估經(jīng)營風(fēng)險確定檢查風(fēng)險重要性水平及審計重點(diǎn)使審計風(fēng)險得到良好控制

簡介：西南財經(jīng)大學(xué)碩士學(xué)位論文XX建筑設(shè)計事務(wù)所發(fā)展策略研究姓名劉慧潔申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師許德昌20050501計NI場將不僅僅是產(chǎn)品的競爭，更是全方位服務(wù)的競爭。文章的重點(diǎn)是圍繞服務(wù)價值鏈理念，提出顧客滿意、內(nèi)部營銷、全員營銷的策略，強(qiáng)調(diào)提高顧客的滿意度和忠誠度，以及如何最大限度地提高服務(wù)營銷中最為重要的因素一員工的主觀能動性和忠誠度。由于建筑設(shè)計事務(wù)所在國內(nèi)起步較晚，尚屬新生事物，所以國內(nèi)對它的研究參考文獻(xiàn)還不多。筆者試圖通過在XX建筑設(shè)計事務(wù)所四年多的工作經(jīng)歷，結(jié)合所學(xué)的市場營銷理論、服務(wù)營銷理論、競爭優(yōu)勢理論，為該企業(yè)提出一些建設(shè)性的建議，增強(qiáng)居安思危的思想意識，為改變XX建筑設(shè)計事務(wù)所的思維模式做力所能及的思想準(zhǔn)備。本文的研究將著重于服務(wù)營銷在XX建筑設(shè)計事務(wù)所的應(yīng)用，同時，筆者也希望文中所研究的內(nèi)容能為建筑行業(yè)的其它企業(yè)提供一定的啟示和參考。隨著社會的進(jìn)步，全球化進(jìn)程的加快，服務(wù)營銷理論的發(fā)展，本文的一些分析、觀點(diǎn)及措施需不斷地改進(jìn)和完善。由于時間倉促和筆者知識面有限，文中存在的不足與遺漏之處，還懇請讀者批評指正。關(guān)鍵詞建筑設(shè)計事務(wù)所競爭優(yōu)勢服務(wù)營銷

簡介：近年來，工作流技術(shù)已經(jīng)成為人們的日常業(yè)務(wù)處理中越來越重要的技術(shù)，在全球范圍內(nèi)，對工作流技術(shù)的研究以及相關(guān)產(chǎn)品的開發(fā)進(jìn)入了更為繁榮的階段，工作流技術(shù)的研究應(yīng)用日益受到學(xué)術(shù)界與企業(yè)界的重視。但是目前，大多數(shù)工作流系統(tǒng)產(chǎn)品和原型系統(tǒng)都缺乏事務(wù)性，這對工作流的應(yīng)用產(chǎn)生了很大的局限性。如何把工作流技術(shù)與事務(wù)處理技術(shù)相結(jié)合，保證工作流中數(shù)據(jù)的一致性，正是本文研究的重點(diǎn)。本文對工作流系統(tǒng)中的事務(wù)處理進(jìn)行了初步的研究，針對工作流系統(tǒng)中原子事務(wù)方面的問題，我們以工作流為基礎(chǔ)，引入事務(wù)及原子事務(wù)的概念，并提出了使用2PC協(xié)議來解決工作流系統(tǒng)中原子事務(wù)問題的方案。本文描述了一個基于J2EE平臺的工作流系統(tǒng)的原子事務(wù)處理應(yīng)用框架，介紹了該框架的體系結(jié)構(gòu)，討論了原子事務(wù)的語義表達(dá)，并給出了使用2PC協(xié)議處理原子事務(wù)的具體實(shí)現(xiàn)。在這個框架下，工作流系統(tǒng)提供了基本的、可行的原子事務(wù)處理能力，保證了工作流系統(tǒng)中原子事務(wù)數(shù)據(jù)的一致性。本文基于“印刷行業(yè)ERP系統(tǒng)”項(xiàng)目進(jìn)行研究開發(fā)。工作流管理系統(tǒng)中原子事務(wù)的相關(guān)研究，是對工作流技術(shù)中原子事務(wù)處理方面和工作流管理系統(tǒng)的開發(fā)方面進(jìn)行的積極探索，對于開發(fā)實(shí)用性和可擴(kuò)展性的工作流ERP系統(tǒng)也具有重要的實(shí)踐意義。

簡介：南開大學(xué)預(yù)士研究生畢業(yè)學(xué)位論文≥≤豢爹I摹。麓鬻白E堋AIA『I。I_。0||T。J≤≥，誓1J‘；。。一。哆XRJ題FIJ奠。鬈器零撕≯I“警警繁|_一警L||。OII。≥蠢|『JIJJI、J、J；一『|L≯攀≮一≥拳’一I?！疘J’ABSTRACTASARISINGANDPROSPEROUSINDUSTRY，THEPUBLICCERTIFIEDACCOUNTANTSFIRMINCHINAHASANEXTENSIVEDEVELOPMENTSPACESHANDONGDADIPUBLICCERTIFIEDACCOUNTANTSF_MUNDERTHEAUTHOR’SMANAGEMENTISMEDIUMSIZEDPUBLICCERTIFIEDACCOUNTANTSFIRMDURINGHISROUTINEWORK，THEAUTHORFEELSALTHOUGHPUBLICCERTIFIEDACCOUNTANTSFIRMSHAVEDEVELOPEDRAPIDLYASARISINGINDUSTRYANDPOSSESSEDBROADDEVELOPMENTPROSPECTYETITSCRUCIALFORTHEHEALTHYANDSTEADYDEVELOPMENTOFANACCOUNTANTSFIRMTOESTABLISHACOMPLETESETOFEFFECTIVEENTERPRISEDEVELOPMENTSTRATEGIESTOMAKESHANDONGDADIPUBLICCENIFIEDACCOUNTANTSFIRMHAVEANEXTENSIVEDEVELOPMENTPROSPECTANDTHUSPROVIDEAFAVORABLEREFERENCEFORTHEDEVELOPMENTOFMEDIUMSIZEDACCOUNTANTSFIRMS；NCHINATHEAUTHORDETERMINESTODORESEARCHINTODEVOLVEMENTSTRATEGIESOFSHANDONGDADIPUBLICCEAIFIEDACCOUNTANTSFIFINTHROUGHREFERRINGTOQUANTITIESOFDOCUMENTSONSTRATEGICMANAGEMENTANDCORECOMPETITIVENESSOFENTERPRISESINBEMCHINAANDABOARD，ANDCONCLUDINGTHEDEVELOPMENTCOURSEPOSITIONANDFUNCTIONOFPUBLICCERTIFLEDACCOUUTSFUMSINCHINATHEAUTHORTHINKSTHATCNRRENTRESEARCHONDEVELOPMENTSTRATEGIESOFDOMESTICPUBLICCERTIFIEDACCOUNTANTSFIRMSJSSTILLATTHEINITIALSTAGCANDTHEREARCNOMATURESTRATEGIESONHOWTOGUIDEANDPROMOTETHEDEVELOPMENTOFPUBLICEERTIFIEDACCOUNTANTSFWMSINTHEANTHOR’SOPINIONTHEDEVELOPMENTOFACCOUNTANTFIRMSSEEMSLIKESAILINGAGAINSTTHESTRCARATOADVANCEORTOGOBACKONTHEONEHAND。THEYAREFACINGULTLNEROⅨQOPPORTAAITIESOFGROWINGINTOINTERNATIONALIZEDJULLLS，BUTOILTHEOTHCA“，THEYAREALSOCONFRONTEDWITHRISKSOFWITHEREDDEVELOPMENTUNDERTREMENDOUSCOMPETITIVEPRESSURESATTHEMEANWHILE，MANYOFSTRATEGICRESEARCHESINCHINAFOCUSONENTERPRISES，BUTFEWOFLLLEFNARESPECIALLYAIMEDATDEVELOPMENTSLRATE西∞OFPUBLICCERTIFIEDACCOUNTANT6LFMSTHEREFORE。TOREVIEWTHEGROWINGPROCESSANDCURRENTSTAMSOFDADIPUBLICCERTIFIEDACCOUNTANTSFIRMCALLNOTONLYASSISTDADI’SDEVELOPMENTINFUTARE，BUTALSOHAVEENLI曲TENMENTFUNCTIONSONMAKINGDEVELOPMENTSTRATEGIESOFACCOUNTANT血T“1SINCHINATHISTHESISCOMPARESANDDRAWSLESSONSFROMCERTAINEXPCLIENCESOFKPMO，WHICHREPRESENTSTHEDEVELOPMENTORIENTATIONOFACCOUNTANTFIRMSBASEDONTHISPOINT，THETHESISALSOCONCLUDESANDANALYZESTHEDISADVANTAGESANDADVANTAGESOFACCOUNTANT丘硼SSUCHANALYSISSHALLBEIMPORTANTFOUNDATIONFORMAKINGDEVELOPMENTSTRATEGIESBASEDONTHEABOVERESEARCHES，THEAUTHORCONFIRMSDEVELOPMENTSTRATE西瞄OFDADIPUBLICCERTIFIEDACCOUNTANTSFIRMIT’SNOTEWORTHYTOPOHATOUTTHATTHEREARENULNEROUSASPOCTAINDEVELOPMENTSTRATEGIESFORANENTERPRISE，ESPECIALLYINFUNCTIONALALL“ATEGLESTHEAUTHORMAINLYWAPHASIZESONTHEDEVELOPMENTSTRATEGIESFORPUBLICCERTIFIEDACCOTMTANTS五皿SINSTEADOFALL∞口CCTSTHERESEARCHCONTENTMAINLYINCLUDESCORECOMPETITIVENESSSTRATEGIES，HUMANRESOTLCESMANAGEMENTSTRATEGIES，CLIENTRESOULX2CDMANAGEMENTSTRATE西囂，CONVERSIONSTRATEGICSINTONATIONWIDEACCOUNTINGFNMSANDIMPLEMENTATIONOFDEVELOPMENTSTRATEGIESHENCEITTRIESTOEXPLORETHEDEVELOPMENTSTRATEGIESAPPLICABLETOSHANDONGDADIPUBLICCERTIFIEDACCOUNTANTSFIRMFORPROSPEROUSFUTUREKEYWORDSDADIPUBLICCERTIFIEDACCOUNTANTSFIRMDEVELOPMENTSTRATEGIESCORECOMPETITIVENESS

簡介：暨南大學(xué)碩士學(xué)位論文題名中英對照臺灣會計師事務(wù)所審計品質(zhì)研究幾丫作者姓名吳耀宗指導(dǎo)教師姓名及學(xué)位、職稱姜虹副教授學(xué)科、專業(yè)名稱管理學(xué)科、會計學(xué)專業(yè)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(xué)位授予單位和日期如爪一，偽以刁切伽昭皿們幾川耐耳沁，汀們以，皿由血代甲‘以們氏認(rèn)七皿誠出吧西，扭甩幣陰，伽刀，形夕’陀印”田以認(rèn)，’?？凇笔τ〕幫蹋薄痹灰炭谀c啥左獷趙，刀限到花居”℃夕’凌了擬狡戶‘加刀〔哭，戶’’‘’幼‘滋腳。了擬砌伽才勿刀，’，’仰聲才館，滋‘，’協(xié)瀏才心由幾眾力切力附”‘，加卿朋趙心””棍耐”，，戶’億誡扔力“‘‘口初從力辦負(fù)筍“”故胖。硯白泌叩廠”‘以口叮魄尸火盧加”免麗一，，改戶’湯仍鉀剮戶朔￡“，’砂乃討‘戶翎即甲七’，動‘決羅℃祝自“’’抑招瓜勿

簡介：燕山大學(xué)碩士學(xué)位論文基于博弈理論的會計師事務(wù)所競爭要素的研究姓名陳志強(qiáng)申請學(xué)位級別碩士專業(yè)管理科學(xué)與工程指導(dǎo)教師宋之杰20060301燕山大學(xué)管理學(xué)碩士學(xué)位論文ABSTRACTFROMTHEBIRTHOFCERTIFIEDACCOUNTANTTONOW,THEREAREABOUTTHREEHUNDREDSYEARSOFDEVELOPINGHISTORYFORINTERNATIONALACCOUNTANTPRACTICES，ANDTHEIRAUDITTECHNOLOGYANDMANAGEMENTLEVELHASREACHEDTOMATURESTAGE．HOWEVER,THEREAREONLYTWENTYYEARSOFHISTORYFORCERTIFIEDACCOUNTANTPROFESSIONDEVELOPMENTINOURCOUNTRY．WITHOPENINGTOWORLDANDJOININGWTO，CHINESEACCOUNTANTPRACTICESHAVEBEENFACINGGREATCHALMNGEINTHEAUDITMARKET．THEREFORE，HOWTOIMPROVETHECOMPETITIVESUPERIORITYISTHEMOSTATTENTIONOFTHEPRACTICES．THISPAPERINTRODUCESMATHEMATICALMODELSWHICHSIMULATETHEAUDITMARKETANDRESEARCHTHESTRATEGIESFORIMPROVINGTHECOMPETITIVESUPERIORITYOFPRACTICES．APPLYINGAMATHEMATICALMODELWHICHBASESONPROBABILITY,THISPAPERSIMULATESINTERESTRELATIONBETWEENTHEACCOUNTANTO伍CEANDITSCLIENTINTHEAUDITMARKET．ASSUMINGOFFICESBEINGRATIONALE，THEOPTIMUMAUDITQUALITYISOBTAINEDFORTHELOWESTAUDITCOSTANDTHEHIGHESTVALUEOFNETAUDITVALUEISOBTAINEDINORDERTOIMPROVETHECOMPETITIVESUPERIORITYOFTHEPRACTICES。INANALYZINGPROCESSOFTHEMODELS，THERELATIONAUDITQUALITY,AUDITCOSTANDNETAUDITVALUEISDISCUSSEDTOGETTHETHREEIMPORTANTCOMPETITIVEFACTORS，PUBLICIMAGE，AUDITEFFICIENCYANDCOMPENSABLECAPITALRATIO．SUBSEQUENTLY,THISPAPERRESEARCHESALLKINDSOFMANAGEMENTMETHODSANDSTRATEGIESTOIMPROVETHECOMPETITIVESUPERIORITYOFTHEPRACTICESINTHREEFIELDS，PUBLICIMAGE，AUDITEFFICIENCYANDRISKFULCAPITALMANAGEMENT．INTHEPUBLICIMAGEMANAGEMENT，THISPAPERDISCUSSESTHEMANAGEMENTMETHODSTHEINTERNALCONTROLMANAGEMENTANDCULTUREBUILDING．INTHEAUDITEFFICIENCYMANAGEMENT，THISESSAYQUANTITATIVELYRESEARCHESPROFITSHARINGCOEFFICIENTOFTHEPRACTICESBYAPPLYINGGAMETHEORY．THEGAMECONTAINSTWOPLAYERSTAKINGACTIONINONEPERIOD．WHENEVERTHEGAMEIS¨

簡介：湖南大學(xué)碩士學(xué)位論文儒家文化與合伙會計師事務(wù)所治理結(jié)構(gòu)問題研究姓名肖俊申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師王善平顏如意20051008一一堡I世皇全叢壘生墮羔墨墮塑型絲塑塑壁塑塑ABSTRACTINOURTIMES，BECAUSEECONOMYGLOBALIZESDAYBYDAYTHEHIGHQUALITYAUDITREPORTWHICHISFORTHECAPITALMARKETWITHHEALTHDEVELOPMENTOFFERTRUEANDRELIABLEINFORMATIONTOTHEPERSONSWHOARECORRELATEDWITHTHEINTERESTS，SUCHASINVESTORS，SUPERVISIONDEPARTMENTOFGOVERNMENT，ETC，ANDTHEPERFECTGOVEMANCESTRUCTUREHELPSTHEACCOUNTINGFIRMTOIMPROVETHEQUALITYOFTHEAUDITREPORTTHETHEORYOFCOMPANYGOVERNANCEHAVEDOCUMENTSANDMATERIALSNUMEROUSLYANDTHEACHIEVEMENTISGREATITCANBESAIDTHATAMOREINTACTTHEORETICALSYSTEMHASBEENFORMEDBUTTHEDOMESTICANDINTEMATIONALSCHOLARSARESTUDIEDMAINLYONGOVERNANCESTRUCTUREOFTHECOMPANYENTERPRISESANDTHEYAREHARDYSTUDIEDTHEACCOUNTINGFIRMINOURCOUNTRYTHEDEVELOPMENTOFTHEACCOUNTINGFIRMISABOUTTENTOTWENTYYEARSBECAUSEOFTHEACTUALCONDITIONSOFOURCOUNTRYDEVELOPMENTOFTHEACCOUNTINGFIRMISNOTSOASTHEFOREIGNACCOUNTINGFIRMS，WHICHFORMALARGENUMBEROFLIMITEDRESPONSIBILITYACCOUNTINGFIRMSBUTMAKINGTHEACCOUNTINGFIRMINPARTNERSHIPINORDERTOBEARUNLIMITEDLIABILITYISADIRECTIONOFDEVELOPMENTINTHEFUTURECONFUCIANCULTUREISFARREACHINGTOTHEINFLUENCEOFOURCOUNTYINCORPORATINGANDFORMINGTHEQUINTESSENCETHOULGHTOFCONFUCIANCULTUREINTHESYSTEMCONSTRUCTIONOFPARTNERSHIPACCOUNTINGFIRMCANPERFECTTHEGOVERNANCESTRUCTUREOFPARTNERSHIPACCOUNTINGFIRMBETTERTHUSPARTNERSHIPACCOUNTINGFIRMCANOFFERTHEHIGHQUALITYAUDITREPORTTOTHEPUBLICTHISTEXTREGARDSTHETHEORYINTHEMODERNCOMPANYASTHEFOUNDATION，ANDREGARDSPARTNERSHIPACCOUNTINGFIRMASTHERESEARCHOBJECTANDCOMBININGFOR”LIRENYITI”，”ZHIZHONGHC”，ETCIMPORTANTTHOUGHTOFCONFUCIANCULTURE，THISTEXTHAVESTUDIEDCONFUCIANCULTUREANDTHEQUINTESSENCETHOUGHTTHATREFLECTSSEPARATELYANDTHEGENERALLYANALYSESINGONTHEGOVERNANCESTRUCTUREOFPARTNERSHIPACCOUNTINGFIRM，ANDINCORPORATECONFUCIANCULTURETOTHEGOVERNANCESTRUCTUREOFTHEPARTNERSHIPACCOUNTINGFIRM，ANDCONFUCIANCULTUREINFLUENCEOFOTHERREALISTICPROBLEMSOFTHEPARTNERSHIPACCOUNTINGFIRM，ETCTHISTEXTGOONUNDERSTANDINTHEORYANDDISCUSSIONOFPRACTICEABOUTFORMAPARTNERSHIPINSIDESYSTEMARRANGEANDGOVERNANCESTRUCTURETHISTEXTUSEMAINLYTHENORMATIVEMETHODSTUDIESANDCORNBINEQUESTIONNAIREINVESTIGATIONANDSITUATIONOFONSITEINSPECTIONINRANGEOFHUNANPROVINCEANDCARRYONRESEARCHTHISTEXTHASMAININNOVATIONANDVALUEINTHEORY1STUDYINGONTHEVISUALANGLE，THISTEXTISASTHEBREAKTHROUGHPOINTWITHTHEINFLUENCEOFCONFUCIANCULTUREONPARTNERSHIPACCOUNTINGFIRMITTHINKTHATCONFUCIANCULTUREADVOCATINGFOR”LIRENYITI”，Ⅱ

簡介：湖南大學(xué)碩士學(xué)位論文進(jìn)入權(quán)與會計師事務(wù)所收益分配問題研究姓名唐松蓮申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉桂良20051008進(jìn)入權(quán)與會計師事務(wù)所收益分配問題研究ABSTRACTINDEPENDENTAUDITISAKINDOFMECHANISMTOREDUCETHECOSTOFAGENTANDPERFECTGOVERNANCESTRUCTUREOFMODERNCOMPANYBUTINTHECOURSEOFDEVELOPMENT，ACCOUNTINGFIRM’SOWNGOVERNANCEAPPEARSSOMEPROBLEMSASANOLDSAYING，“AWORKMANWANTSTODOHISWORKWELL，HISTOOLSMUSTBESHARPENED”O(jiān)NTHEBASISOFPERVIOUSRESEARCHANDACCESS，ANALYZINGACCOUNTINGFIRM’SKEYRESOURCES，WEFIRSTSETUP“THETRINITY”EQUITYOWNERSHIPINSTALLMENT，THENATTEMPTTOSOLVETHEPROBLEMOFINCOMEDISTRIBUTIONMECHANICAL，PROPOSEANEWINCOMEDISTRIBUTIONMODE；LASTPUTFORWARDSOMEOUROWNSUGGESTIONSTHATPERFECTACCOUNTINGFIRMAREINSIDEGOVERNANCEMECHANISMWETHINKTHATKEYRESOURCESAREMATERIALCAPITAL，HUMANRESOURCES，CUSTOMERRESOURCES，ANDDECISIONRESOURCESINTHEACCOUNTINGFIRMBUTMATERIALCAPITAL，CUSTOMERRESOURCESANDDECISIONRESOURCESAREALLSUBORDINATEDTOHUMANRESOURCES；THEHUMANRESOURCESARETHEMOSTIMPORTANTKEYRESOURCEINTHEACCOUNTINGFIRMINTHESYSTEMOFHUMANRESOURCES，WETHINKTHEAUDITORSWHOPLAYANIMPORTANTROLEINQUALITYCONTROL，THEPARTNERS，SIGNATURECPASWHOARENOTPARTNERSANDTHEOWNERWITHCUSTOMERRESOURCEARETHEKEYHUMANRESOURCESTHUSWESETUP“THETRINITY’’EQUITYOWNERSHIPINSTALLMENTTOTHEOWNEROFMATERIALCAPITAL，WESETUPTHEPROPERTYSTOCK；TOTHEPARTNERANDSIGNATURECPASWHOARENOTPARTNERWESETUPTHEPOSTSTOCK；TOTHEOWNERWITHCUSTOMERRESOURCESANDTHEAUDITORSWHOPLAYANIMPORTANTROLEINQUALITYCONTROL，WESETUPTHECONTRIBUTESTOCK，THEDISTRIBUTIONOFINCOMECANDIVIDEINTOFOURLEVELSTHEFIRST1EVELDEDUCEALLREGULARANDCONTRACTPAYMENTTOINCOME，TAKINGFORMTHENETINCOME；THESECONDLEVELCONTRIBUTESTOCK，POSTSTOCKTOGO011NETINCOMEOFACCOUNTINGFIRM；THETHIRDLEVELONTHEBASISOFASSIGNINGINTHESECONDLEVEL，DRAWCOLLECTIVEWELFARE，DEVELOPMENTFUNDSANDPROPERTYSTOCK；THEFOURTHLEVELTHEPARTICIPANTISITASSIGNTOGOONINSIDECOLONYINTHISTHESIS，WEMAINDISCUSSTHESECONDANDTHIRDLEVELSINCOMEDISTRIBUTIONTHENPUTFORWARDANEWMODEOFINCOMEDISTRIBUTIONINACCOUNTINGFIRMFINALLYWERAISESOMESUGGESTIONSTOPERFECTTHEINSIDEGOVERNMENTMECHANISMINTHEACCOUNTINGFIRMKEYWORDSACCOUNTINGFIRM；DISTRIBUTIONOFINCOME；ACCESS；THETRINITYII

簡介：（工商管理碩士）利安達(dá)信隆會計師事務(wù)所審計風(fēng)險管理研究RESEARCHONMANAGEMENTOFAUDITINGRISKINREACERTIFIEDPUBLICACCOUNTANTSLTD王棟2006年3月CLASSIFIEDINDEXF2441UDC33123ADISSERTATIONFTHEDEGREEOFMBARESEARCHONMANAGEMENTOFAUDITINGRISKINREACERTIFIEDPUBLICACCOUNTANTSLTDCIDATEWANGDONGSUPERVISPROWANGFUSHENGACADEMICDEGREEAPPLIEDFMBAAFFILIATIONREACERTIFIEDPUBLICACCOUNTANTSLTDDATEOFDEFENSEMARCH2006DEGREEOFFERINGINSTITUTIONHARBININSTITUTEOFTECHNOLOGY

簡介：IY王017992江西財I墅大謦碩士學(xué)位論文竺音C中文???壘煞|【壘|T髓．主蠢盟熊壘然．囊熊??蓋言英文?????颮．Q媳熙．照翔胸蘸蜒軋??????????．JI．A鱖明鵬鯫野翔騷??????作者姓名??????．塞．璃．贏?????學(xué)院系、部???念斂．蘭．院????．學(xué)科專業(yè)?????。壘?髓?愛????研究方向?????童．熊．擤．盤?????指導(dǎo)教師????麓．花．嬲?熬?摭???二00六年十月最后，合伙文化的建設(shè)離不開身體力行，現(xiàn)階段我國合伙制會計師事務(wù)所合伙文化建設(shè)應(yīng)從營造合作的氛圍、建立有效的激勵機(jī)制、注冊會計師行業(yè)締結(jié)“誠信聯(lián)盟”等方面著手，通過篩選和梳理、發(fā)掘和設(shè)計、倡導(dǎo)和落實(shí)、完善和提升等一系列步驟將合伙文化真正融入會計師事務(wù)所每一個人的內(nèi)心。關(guān)鍵詞合伙文化合伙制會計師事務(wù)所2