簡介：分類號一一UDC密級編號移髟多呈Z幺事專業(yè)學(xué)位論文題目和副題盤煎作者姓名指導(dǎo)教師姓名、學(xué)銜、職稱奎墮盛塾蕉申請學(xué)位工商管理碩士EMBA提交論文日期2∞S6授予學(xué)位單位和授予學(xué)位日期西安理工大學(xué)答辯委員會主席評閱人ABSTRACL_●●●●●___L__L一ILLII_|E目目S____自ETITLERESEARCHONCOMPETITIONSTRATEGYOFSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTSPECIALTYMASTEROFBUSINESSADMINISTRATIONNAMESHIJINGSIGNATURE；U峙SUPERVISORPROFLISUICHENGSIGNATURE厶F幾撕∥ABSTRACTINTHEMOREANDMOREINTENSIVEACCOUNTANTOFFICEMARKETINCHINA，SHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTISFACINGMANYOPPORTUNITIESANDTHREATSTHECHANCEFORSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTTOWINOUTRELIESONHOWTOSETUPASOUNDCOMPETITIONSTRATEGYAIMINGTOMAKEUSEOFTHESEOPPORTUNITIESWITHITSFAVORABLEADVANTAGESANDTOAVOIDRISKANDOVERCOMEITSDISADVANTAGESTHISPAPERINTENDSTOMAKEASYSTEMATICANALRSISOFSHAANXIHUAXIACERTIFIEDPUBFICACCOUNTANTWITHADISCUSSIONONSTRATEGICMANAGEMENTTHEORYITAIMSTOPROVIDEABASISFORSCIENTIFICMARKETINGPOLICYDECISIONANDTOOFFERANOPTIMALCOMPETITIONSTRATEGYWITHASSISTANCEOFMACROSCOPICANDMICROSCOPICQUAFITATIVEANDQUANTITATIVEDISCUSSIONTHEPAPERBEGINSWITHTHEPAPERMAKESANANATYSISANDCOMMENTONSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANT’SEXTERNALENVIRONMENTANDSTATESTHECHARACTERSOFACCOUNTANTANDTHETIDEOFDEVELOPINGBYANALYZINGITSSTATUSINCOMPETITIONESPECIALLYTHEMOSTLYCOMPETITORS，THEPAPERPOINTSOUTTHEOPPORTUNITIESANDTHREATSWHICHSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTISFACINGITESTIMATESTHEOPPORTUNITIESANDTHREATSBYEXTERNALFACTOREVALUATIONMATRIXANDCOMESTOACONCLUSIONTHATSHAANXIHNAXIACERTIFIEDPUBLJCACCOUNTANTISCURRENTLYINANAHRACTIVEMARKETINTHESECONDTHEPAPERMAKESANANAIYSISONTHEINTERNALENVIRONMENTANDTHECORECOMPETITIVEFORCEBYAHPMETHODITESTIMATESTHEADVANTAGEANDDISADVANTAGEBYIXTERNALFACTOREVALUATIONMATRIXANDLEADSTOACONCLUSIONTHATSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTISINTHELFH濰NTREEINTHEWHOLE，BUTTHEREISMUCHPLACEISTOBEOPTIMIZEDINTHETHIRDANANALYSISONTHECURRENTSITUATIONOFSHAANXIHUAXIACERTINEDPUBLICACCOUNTANTFROMASPEERSOFOPERATIONORIENTATION2

簡介：湖南大學(xué)碩士學(xué)位論文會計師事務(wù)所行業(yè)專業(yè)化經(jīng)營相關(guān)問題研究姓名宋丹兵申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉桂良20051008叁生墮皇絲墮塹些主些些絲堡塑莖塑璧塑窒GENERALLYSPEAKING，PEOPLETHINKTHATACCOUNTINGFIRMS，WHICHCHOOSETHEDEVELOPINGSTRATEGYOFINTERNATIONALIZATIONANDSCALE，HAVESTRONGCOMPETENCEINTHEAUDITMARKETANDTHEFTAUDITQUALITYDESERVESRELYINGBUTRECENTLYEMERGINGAUDITFAILURECASESTRIGGEROURINTROSPECTIONABOUTAUDITQUALITYINFACT，ACCOUNTINGFINNSWILLOBTAININDUSTRYEXPERTISEIFTHEYCHOOSETHEDEVELOPINGSTRATEGYOFINDUSTRYSPECIALIZATIONWHICHISANADDITIONALSTRATEGYOFINTERNATIONALIZATIONANDSCALEANDINDUSTRYEXPERTISE，ASANIMPORTANTCOMPONENTPARTOFPROFESSIONALTECHNICALCAPABILITIES，ALSOHASAGREATINFLUENCEONAUDITQUALITYSO，ITHASSIGNIFICANTTHEORETICALANDREALISTICMEANINGSTOFEUDTHEWAYTOIMPROVEAUDITQUALITYANDSTRENGTHENACCOUNTINGFINNS’COMPETENCEFROMANOTHERVIEWTHROUGHTHERESEARCHONINDUSTRYSPECIALIZATIONOFACCOUNTINGFINNSFIRSTLY，ONTHEBASISOFAUDITTARGETSPECIALIZATIONANDAUDITOR’SINDUS仃YEXPERTISE，THISPAPERDEFINESTHEIMPLICATIONOFACCOUNTINGFINNS’INDUSTRYSPECIALIZATION，ANDANALYZESTHETHEORYBASISOFSPECIALIZATIONTHENITANALYZESTHEREASONOFINDUSTRYSPECIALIZATIONFROMAUDITCLIENTSSOCIETYANDECONOMYDEVELOPMENTANDTHEADJUSTMENTABOUTDEVELOPINGSTRATEGYOFACCOUNTINGFIRMS，ANDSTATESTHATNOTONLYCLIENTS，SOCIETYANDECONOMYDEVELOPMENTNEEDSINDUSTRYSPECIALIZATION，BUTITISALSOFORTHEACCOUNTINGFINNSSECONDLY，THISPAPERPROPOSESTHEMETHODANDCRITERIONABOUTTHEJUDGMENTOFAUDITTARGETSPECIALIZATION，AUDITOR’SINDUSTRYEXPERTISEANDACCOUNTINGFINNS’INDUSTRYSPECIALIZATIONRESPECTIVELYTHIRDLY，WITHRECALLINGTHELOCUSOFINDUSTRYSPECIALIZATIONINTHEFOREIGNLARGEACCOUNTINGFIRMS’MERGER，THISPAPERSTATESTHATTHECONCEPTSOFENCOURAGINGINDUSTRYSPECIALIZATIONISONEOFTHEREASONSFORTHEFOREIGNLARGEACCOUNTINGFINNS’MERGERANDTHEACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONHASRECEIVEDLARGEDEVELOPMENTINFOREIGNCOUNTRIES1ASTLY，THISPAPEREXAMINESTHEPERFORMANCEOFACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONINCHINATHATMEANSUSINGOURCRITERION，THISPAPERTESTSEMPIRICALLYTHEINFLUENCESOFOURCOUNTRY’SACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONONLISTCOMPANIES’EARNINGSMANAGEMENT，ANDDRAWSTHECONCLUSIONTHATACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONDOESN’TRESTRAINEARNINGSMANAGEMENTOFLISTCOMPANIESINOURCOUNTRYINADDITION，ONTHEBASISOFTHEREASONFOROURCONCLUSION，THISPAPERPUTSFORWARDSOMEPRINCIPLESANDSUGGESTIONSTOPROMOTEACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONINCHINAKEYWORDSACCOUNTINGFIRM；INDUSTRYSPECIALIZATION；DEMAND；EARNINGSMANAGEMENTII

簡介：南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書本人完全了解南開大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定，同意如下各項內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本；學(xué)校有權(quán)保存學(xué)位論文的印刷本和電子版，并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文；學(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù)；學(xué)校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機構(gòu)送交論文的復(fù)印件和電子版；在不以贏利為目的的前提下，學(xué)校可以適當(dāng)復(fù)制論文的部分或全部內(nèi)容用于學(xué)術(shù)活動。學(xué)位論文儲虢壺享季2晚稻年6月F乒日經(jīng)指導(dǎo)教師同意，本學(xué)位論文屬于保密，在年解密后適用本授權(quán)書。指導(dǎo)教師簽名學(xué)位論文作者簽名解密時間年月日各密級的最長保密年限及書寫格式規(guī)定如下摘要摘要獨立審計是市場經(jīng)濟運行配套機制的重要組成部分。會計師事務(wù)所提供的審計鑒證，不僅是市場中介的專業(yè)服務(wù)，而且是提高信息透明度，促進市場參與者之間達成交易的關(guān)鍵環(huán)節(jié)。獨立審計效用的發(fā)揮，不僅關(guān)系到注冊會計師行業(yè)自身的生存和發(fā)展，也對優(yōu)化經(jīng)濟資源配置狀況有著深刻影響。效率是衡量投入與產(chǎn)出的指標(biāo)，其反映了經(jīng)濟體利用和配置各種資源投入、生產(chǎn)商品或提供服務(wù)的能力。作為市場經(jīng)濟中的獨立經(jīng)營實體，會計師事務(wù)所同樣面臨投入與產(chǎn)出的決策問題。與其他社會經(jīng)濟產(chǎn)業(yè)類似，會計師事務(wù)所效率反映了不同會計師事務(wù)所利用和配置審計資源，提供審計鑒證服務(wù)的能力。但是，審計活動所具有的經(jīng)濟性和社會性雙重屬性，使得會計師事務(wù)所的效率評價同時涉及數(shù)量和質(zhì)量的衡量。效率評價結(jié)果既反映了不同會計師事務(wù)所投入與產(chǎn)出的決策差異，也體現(xiàn)出市場對不同審計質(zhì)量的激勵作用。效率評價能夠讓監(jiān)管者和市場參與者從一個新的角度探索完善獨立審計制度，提升獨立審計績效的路徑。因此，研究會計師事務(wù)所效率問題具有重要的理論和現(xiàn)實意義。本文采用隨機前沿分析方法SFA，對我國會計師事務(wù)所20022004年間的效率狀況進行實證分析。在效率量度中，筆者選用了TRANSLOG成本函數(shù)模型，將收入總額作為會計師事務(wù)所產(chǎn)出指標(biāo)替代變量，以理論最小成本作為效率前沿面，以各會計師事務(wù)所理論最小成本占實際成本的比例作為效率值。該效率值介于0到1之間，其越接近1，意味著實際成本越接近最小成本，在其他條件相同的條件下，審計資源的投入越少；反之，效率結(jié)果越低說明審計資源的投入越多。與通常的商品和服務(wù)不同，審計有正負兩種經(jīng)濟效果，只有高質(zhì)量審計才能增加社會經(jīng)濟價值，低質(zhì)量審計則可能會造成社會經(jīng)濟價值的減少。已有的研究表明，審計質(zhì)量是注冊會計師發(fā)現(xiàn)并報告被審計單位違規(guī)的聯(lián)合概率，其中發(fā)現(xiàn)違規(guī)行為的概率與審計資源投入成正比。相同條件下，增加發(fā)現(xiàn)違規(guī)行為的概率意味著提高了審計質(zhì)量，即審計質(zhì)量與審計資源投入成正比。而基于本文選定的效率量度模型和替代變量，既定收入產(chǎn)出下，樣本會計師事務(wù)所審計資源投入越多，其效率值越低，即樣本效率值與審計資源投入成反比。因此，本文量度的效率結(jié)果與審計質(zhì)量成反比關(guān)系，同等條件下，樣本會計師事務(wù)所

簡介：對外經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文會計師事務(wù)所行業(yè)專長與審計質(zhì)量相關(guān)度研究姓名王敏申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師張建平20070401ABSTRACTINDEPENDENTAUDITINGISONEOFTHEFUNDAMENTALSYSTEMSSERVINGTHECAPITALMARKETAUDITQUALITYISNOTONLYTHELIFELINEFORAUDITINGFIRMS，BUTALSOPLAYSASIGNIFICANTROLEINTHESOCIALECONOMICORDERLINESSAUDITQUALITYISACHIEVEDBYTWOKEYASPECTSTHEAUDITINGFIRMS’INDEPENDENTSTANDPOINT，ASWELLASTHEIRPROFESSIONALQUALIFICATIONSTHUS，AS姐INTEGRALPARTOFAUDITINGFIRMS’PROFESSIONALQUALIFICATIONS，INDUSTRYEXPERTISEISALSO硒IMPORTANTFACTORFACILITATINGAUDITQUALITYTHISPAPERANALYZESTHEPOSITIVEINFLUENCEOFAUDITINGFIRMS’INDUSTRYEXPERTISEONTHEIRAUDITQUALITYFOLLOWEDBYANEMPIRICALMODELTOEXAMINEIFTHEAUDITINGFIRMSPOSSESSINGINDUSTRYEXPERTISERESULTINHIGHAUDITQUALITYTHEINDUSTRIESTHISPAPERRESEARCHESARECONFINEDTOTHREEMANUFACTURINGONESMECHANICALAPPLIANCE，METALANDNONMETAL，PETROCHEMICALSTHISPAPERADOPTSANAPPROACHTHATTAKESINDUSTRYEXPERIENCEANDSPECIALIZEDINVESTMENTINTOACCOUNTTOMEASURETHEEXTENTOFAUDITINGFIRMS’INDUSTRYEXPERTISE，ANDUSESTHELEVELOFDISCRETIONARYACCRUALSASAPROXYFORAUDITQUALITYAFTERCONTROLLINGVARIABLESAFFECTINGDISCRETIONARYACCRUALSLIKECOMPANYSIZE，OPERATINGCONDITIONFINANCIALRISK，AUDITINGFIRMSIZE，ETCTHEPAPERF如DSTHATCLIENTSOFAUDITINGFIRMSTHATHAVERELATIVELYMOREINDUSTRYEXPERTISEHAVELOWERPOSITIVEDISCRETIONARYACCRUALSTHANCLIENTSOFTHOSEHAVINGLESSINDUSTRYEXPERTISE，WHILEINDUSTRYEXPERTISEISNOTASSOCIATEDWITHTHENEGATIVEDISCRETIONARYACCRUALSTHEFINDINGSINDICATETHATINDUSTRYEXPERTISEDOESBEABLETOFACILITATEAUDITQUALITYANDTHEIRRELEVANCEBETWEENINDUSTRYEXPERTISEANDNEGATIVEDISCRETIONARYACCRUALSREFLECTSTHEFACTTHATAUDITORSUSUALLYTAKEACOMPROMISINGACTIONUNDERTHEPRESSUREFROMTHEIRCLIENTSWHENTHEYAREEXPOSEDTOALOWRISKEVENTANDENVIRONMENTATLAST，WITHAVIEWTOTHEAUDITINGMARKETENVIRONMENTINOURCOUNTRYTHEPAPERANALYZESTHESIGNIFICANCEFORAUDITINGFIRMSTODEVELOPINDUSTRYEXPERTISEANDIMPROVETHEIRAUDITQUALITYASWELLASSOMEOBSTACLESTHATEXISTANDNEEDTOBEWIPEDOUTGRADUALLYINTHECOMINGFUTURE，ANDPRESENTSSOMESUGGESTIONSWITHREGARDTOIMPROVEMENTSINMARKETENVIRONMENTANDAUDITINGFIRMS’OPERATIONKEYWORDSINDUSTRYEXPERTISE，AUDITQUALITYCORRELATIVITYⅡ

簡介：北京工商大學(xué)碩士學(xué)位論文會計師事務(wù)所審計業(yè)務(wù)和管理咨詢服務(wù)的有效結(jié)合基于提升事務(wù)所競爭力的思考姓名王彥超申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師趙保卿20060601會計師事務(wù)所審計業(yè)務(wù)和管理咨詢服務(wù)的有效結(jié)合關(guān)鍵詞審計業(yè)務(wù)；管理咨詢服務(wù)；有效結(jié)合；事務(wù)所競爭力Ⅱ

簡介：隨著INTER和計算機技術(shù)的迅猛發(fā)展，電子商務(wù)、聯(lián)機事務(wù)處理、智能化服務(wù)、企業(yè)的全球化管理、應(yīng)用集成、服務(wù)集成等新業(yè)務(wù)需求的提出，需要在異構(gòu)、分布的環(huán)境中完成各類企業(yè)生產(chǎn)業(yè)務(wù)和管理業(yè)務(wù)數(shù)據(jù)的可靠傳輸與處理，為實現(xiàn)各類計算資源共享，需要中間件技術(shù)通過屏蔽和疏通各種復(fù)雜的底層技術(shù)細節(jié)，向用戶展現(xiàn)出一個單一、簡單的開發(fā)平臺，使企業(yè)級的應(yīng)用開發(fā)、部署與管理變得輕松和諧。本平臺引入了中間件和分布式事務(wù)處理模型，采用了組件化和一定的智能化處理，支持用戶快速和動態(tài)地開發(fā)和部署所需的商業(yè)系統(tǒng)。本平臺采用了面向事務(wù)處理的中間件技術(shù)以及自適應(yīng)機制，同時提供了便于商業(yè)模型建立和處理的商業(yè)建模語言，最大程度上適應(yīng)了商業(yè)系統(tǒng)開發(fā)的需要。本文從系統(tǒng)的角度論述了事務(wù)處理技術(shù)的實現(xiàn)模型和框架級設(shè)計實現(xiàn)。課題的最終成果為設(shè)計一個基于事務(wù)處理的分布式框架系統(tǒng)包括系統(tǒng)體系結(jié)構(gòu)，程序?qū)哟谓Y(jié)構(gòu)，并且實現(xiàn)該框架系統(tǒng)原型。本文的創(chuàng)新性主要體現(xiàn)為，通過引入工作單元集的概念來增大長事務(wù)處理內(nèi)各個活動的”并發(fā)”度，從而縮短長事務(wù)處理的執(zhí)行時間，極大提高該事務(wù)處理成功運行的可能性，而不是象普通的框架主要側(cè)重于事務(wù)處理單元的執(zhí)行順序。

簡介：北京交通大學(xué)碩士學(xué)位論文我國會計師事務(wù)所客戶關(guān)系研究姓名劉吉濤申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師郝宇欣20060201

簡介：湖南大學(xué)碩士學(xué)位論文會計師事務(wù)所合伙債務(wù)清償問題研究姓名周家文申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師王善平20051008會計師事務(wù)所合伙債務(wù)清償問題研究ABSTRACTASASYSTEMTHATCOORDINATESPARTNERSHIPCREDITOR’SRIGHTSANDACCOUNTANTRIGHTSASWELLASCOORDINATESYSTEMOFTHERISKBETWEENMEMBERSOFTHEFIRM，THESETTLEMENTOFPARTNERSHIPPUBLICACCOUNTINGFIRM’SDEBTISNOTONLYAISSUETHATCONCERNSTHEFIRMDEVELOPMENTBUTALSOCONCERNSADMINISTRATIONOFJUSTICEPRACTICEHOWEVERIT’SAPITYTHATTHOUGHWEHAVEALREADYISSUEDANDIMPLEMENTED”THEPARTNERSHIPENTERPRISEACT”INCHINA，ITISTOMANUFACTURINGINDUSTRYANDCOMMERCIALENTERPRISES；THELAWS”ACTONCERTIFIEDPUBLICACCOUNTANTS”AND”FORMINGAPARTNERSHIPACCOUNTINGFIRMANDEXAMININGAPPROVINGTRIALMETHOD”THATSTANDARDIZETHEPUBLICCERTIFIEDACCOUNTANTANDTHEFIRMARENOTDETAILONTHESETTLEMENTOFPARTNERSHIPPUBLICACCOUNTINGFIRM’SDEBTTHEREFORE，ITISANIMPORTANTSUBJECTOFTHEACCOUNTINGFIELDTOSTUDYTHEPARTNERSHIPDEBTDISCHARGEDSYSTEMOFTHEPARTNERSHIPPUBLICACCOUNTINGFIRMTHISTHESISSTUDIESONTHEARRANGEMENTFURDEBTDISCHARGEDOFTHEPARTNERSHIPACCOUNTINGFIRM，ITISONTHEREALISTICBACKGROUNDOFCHINA’SAUDITMARKETANDJUDICIALPRACTICEMEANTIME，ITCOMBINESGAMETHEORYWITHTHEORYRESEARCHMETHODANDQUESTIONNAIRETOGETHERTHEESSENCEOFLIMITLESSANDJOINTLIABILITYOFPARTNERSHIPFIRMLIESINFIRM’SMEMBERSPARTNERSMAINLY”SHARINGRISKS”THOUGHTHE”SHARINGRISKS”INCLUDESTHESHARINGOFTHEFIRM’SINCOME，THEEXTEMALECONOMYPEOPLEOFTHEFIRMVALUEPARTNER’SCOMMITMENTTHATTHEDEBTDISCHARGESTOFORMINGAPARTNERSHIPEVENMORE，SOITREFLECTSINTHEPARTNERFORMINGAPARTNERSHIPONLIQUIDATIONOFTHEDEBTARRANGEFURTOFIRMEVENCONCRETELYSHARINGPROPORTIONOFTHEDEBTANDLIQUIDATIONORDERASWELLASTHERELEVANTPROBLEMSOFTHEDEBTAREINCLUDED1TOEMPHASIZESHARINGRISKSINTHESETTLEMENTONTHEPARTNERSHIPDEBTISTOPROTECTTHEINTERESTSOFTHECREDITORTOTHEMAXIMUMEXTENTTHEPRINCIPLEOFPARTNERSHIPCREDITORSRIGHTSHAVINGPRIORITYLOSESTHEJUSTICETOTHEPERSONALCREDITORSOFTHEPARTNERS，BUTFROMTHEVIEWOFPROTECTINGTHECREDITOR’SFIGHTS，ANGLETHATFULLYREFLECTCHARACTERISTICOFFORMINGAPARMEMHIPOFTHEFIRM，COMBINEWITHCHINA’SCURRENTJUDICIALPRACTICEANDTHEPARTNERSHIPPRACTICE，WETHINKTHEPARTNERSHIPCREDITOR’SRIGHTSHAVINGPRIORITYSHOULDBEONEFEASIBLELIQUIDATIONPRINCIPLETOIMPLEMENT；2VIEWINGTHESYSTEMFUNCTION，THEMEANINGOFSTUDYINGDISCHARGINGORDERARRANGEMENTOFTHEPARTNERSHIPDEBTISNOTDRAWWHICHKINDOFORDERARRANGEEXCELLENTRATHERTHANGUARANTEEACCOUNTANTISPRUDENTINAUDITULTIMATELYCONTROLSAUDITRISK，ANDIMPROVEAUDITQUALITYFORTHISREASON，THISTHESISCOMBINESTHEISSUEOFPARTNERSHIPDEBTⅡ

簡介：學(xué)投代再10246學(xué)號S04E025121旦K孽’碩士學(xué)位論文專業(yè)學(xué)位我國公司化律師事務(wù)所治理機制研究基于利益相關(guān)者理論系所管理學(xué)院專業(yè)姓名高級管理人員工商管理____H________。____一鄭效軍工作單位塑婆堂天自律師事務(wù)所指導(dǎo)教師完成日期陶孵副教授2006年5月8目S04E025121鄭效軍我國公司化律師事務(wù)所治理機制研究基于利益相關(guān)者理論ABSTRACTAFTERMORETHAN20YEARSOFREFORNLANDOPENPOLICYOURCOUNTRYLAWSERVICEINDUSTRYHAVEDEVELOPEDAROADOFCHINESECHARACTERISTICOURCOUNTRY’SLAWOFFICESHAVEPLAYEDVERYIMPORTANTROLEFORMAINTAININGNORMALMARKETORDERSAFEGUARDINGPEOPLE’SLEGITIMATERIGHTS，ANDCONSTRUCTINGHARMONIOUSSOCIETYINTHEWTOTIMES，”BIGGERANDSTRONGER’’ISSUPPOSEDTOBETHEESSENTIALAIMOF1AWOMCEINOURCOUNTRYSOENLARGINGSCALEANDSPECIALIZATIONHAVEBECOMETHETWOMAINAIMSOFLAWOFTCEINOURCOUNTRYBUTASARESULTOFALLSORTSOFHISTORICALREASON1AWOMCESOFOURCOUNTRYHAVEMETTHEPROBLEMOFGOVERNANCEWHICHRESTRICTEDTHEMFURTHERDEVELOPMENT，SUCHASEXTERNALENVIRONMENTANDINTEMALMANAGEMENTMECHANISMFORTHEREASONABOVE，THISPAPERUTILIZESTHESTAKEHOLDERSTHEORYANALYZESOURCOUNTRY’SCORPORATIONLAWO伍CETHEBENEFITCORRELATIONAGAINSTUDIESOURCOUNTRY’SCORPORATION1AWOF玨CEFROMTHETHEORYANDTHEPRACTICETWOSTRATIFICATIONPLANESTHEGOVERNMENTMECHANISM，ANDAUXILIARYBYCASEEXPLANATIONSPECIFICALLYTHISPAPERCANBEDIVIDEDBYFIVEPARTSSECTION1ISINTRODUCTION。REVIEWSTHECURRENTSTUDYOFGOVEMANCEOFLAWOMCEPOINTSOUTTHETHEORETICALANDSOCIALSIGNIFICANCEOFTHISSTUDYANDTHEMAINCONTENTOFTHEPAPER；SECTION2ISAT11EORETICALRESEARCHWHICHOUTLINEDTHERESEARCHFRAMEWORKOFLAWOFFICEGOVERNANCE，WHICHBASEDONSTAKEHOLDERSTHEORY；SECTION3ISANOPERATIONRESEARCH，RESEARCHTHEREALGOVEMANCEMECHANISMSOFLAWOFFICE，ESPECIALLYHOWTOARRANGETHEINSTITUTETOACHIEVETHEMAXINTERESTFORMOSTSTAKEHOLDERS，ONTHEHAND。THERESEARCHGOVEMSTOGETHERDOESTHEMAINBODYWHICHBENEFITSCORRELATIONNAMELYHAVETOPARTICIPATEINTHEGOVERNMENT；ONTHEOTHERHAND，STUDIESGOVERN’STHEOBJECTTOGETHERTHEOBJECTANDIT’STHESCOPE，NAMELYTHERATIONALDISTRIBUTIONOFSURPLUSDEMANDRIGHTANDTHEDOMINATION，ANDTHECORRESPONDINGRIGHTSOFTHERIGHTANDTHEDUTY；SECTION4ISCASERESEARCHTAKESTHEDEVELOPMENTHISTORYOFJINGTIANCHENGLAWOFFICEASANCASEANALYZESTHEDIFFERENTINFLUENCEOFTHEDIFFERENTSTAKEHOLDERSINTHEGOVERNANCEOFLAWOMCE；SECTION5ISABRIEFCONCLUSIONOFTHEPAPERANDPOINTSOUTDIRECTIONOFFOLLOWINGRESEARCH1YWORDSLAWOMCE，CORPORATEGOVERNANCESTAKEHOLDER2

簡介：哈爾濱工業(yè)大學(xué)碩士學(xué)位論文申洲會計師事務(wù)所實施人力資源成本管理的研究姓名陳明申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師韓冬平20051201墮塵耋三些查蘭三窒耋登璧蘭竺蘭三ABSTRACTHUMANRESOURCECOSTMANAGEMENT1SANACTIVITYMANAGEMENTTOCARRYOUTASERIESWORKOFFORECAST，BUDGET，COMPUTATION，CONTROLANDANALYZEFORHUMANRESOURCECOSTHUMANRESOURCECOSTISTHEMAINCOSTOFTHECPAFIRMALONGWITHINCREASINGEXTENTOFATTACHINGIMPORTANCETOHUMANRESOURCECOST，THEPAYOUTRELATINGTOHUMANRESOURCELSKEEPINGONENHANCING．FACINGTOTHECHANGINGTREND，THETRADITIONMETHODOFCOSTMANAGEMENTINCAPABLETOFACETHENEEDSOFMANAGEMENTINTHECPAFIRM，THEREBY,TOREACHTHEAIMOFEFFICIENCYHUMANRESOURCE，ITISNEEDEDTOCARRYOUTHUMANRESOURCECOSTMANAGEMENTINTHEFIRMINTHLSTEXT．SHENYOUCPAFIRMISREGARDEDASTHEOBJECTOFSTUDYSTARTINGFROMSHENYOUCPAFIRM’SPRESENTCONDITIONOFLABOURCOSTMANAGEMENT．THEAUTHORCOMBINESHUMANRESOURCECOSTMANAGEMENTTHEORYANDMETHOD，SUMSUPTHEPROBLEMSEXISTINGINTHECOARSEOFLABOURCOSTMANAGEMENTANDBRMGSFORWARDCORRESPONDINGCOUNTERMEASURESTOREACHTHEAIMACTUAHZINGHUMANRESOURCECOSTMANAGEMENTINTHEFIRMABOVEA11．THEMOSTLYMATTERSATPRESENTCONDLUONSAREFOUNDOUT，ITISTHATHUMANRCSOUL℃ECOSTCONDITIONCANNOTBEREFLECTED，THEHUMANRESOURCECOSTMANAGEMENTCANNOTSATISFIEDTHEPERSECUTMNMANAGEMENTAFTERWARDS，THEAUTHORANALYZESTHEREASONSBRINGINGOUTPROBLEMS，IT1STHAT，THINKINGOFHUMANRESOURCECOSTMANAGEMENTCANNOTBEESTABHSHED，HUMANRESOURCECOSTACCOUNTINGCANNOTBEADOPTED，THEEFFICACYMANAGEMENTMETHODCANNOTBEHANDLEDINTHECOURSEOFHUMANRESOURCECOSTMANAGEMENTATLENGTH，AIMINGATPRESENTPROBLEMS，THEAUTHORPUTSFORWARDFOURASPECTSOFRESOLVABLEMEASURETHEFIST1STOCONFIRMHUMANRESOURCECOSTOFSHENYOUCPAFIRM．THESECONDISTOAMENDTHESYSTEMOFTIMESHEET，THENEXTISTODESIGNTHEHUMANRESOURCECOSTACCOUNTINGSYSTEM，BUDGETANDCONTROLSYSTEMINTHEFIRM，THE1ASTISTOWORKOUTHUMANRESOURCECOSTCONSCDBMGINCOMECOSTFORNLERKEYWORDSHUMANRESOURCECOST，HUMANRESOURCECOSTMANAGEMENT，CPAFIRMII

簡介：的研究成果，均在文中以明確方式標(biāo)明。本人依法享有和承擔(dān)由此論文產(chǎn)生的權(quán)利和責(zé)任。聲明人簽名掘夠沁乞年皇RGELL、保密仍，在二年解密后適用本授權(quán)書。2、不保密請在以上相應(yīng)括號內(nèi)打“√“作者簽名功巹夠?qū)熀灻掌谟?xùn)／年期汐日日期年月日

簡介：廠■一R，I嗣。；學(xué)校編碼10384學(xué)號B200311032庶YI||IIIILLLRLLLLLFLLRLLLIY1812781分類號密級UDCN文；博士學(xué)位論文我國會計師事務(wù)所的審計質(zhì)量實證研究EMPIRICALRESEARCHONCPAFIRMS’AUDITQUALITYOFCHINA李奇鳳指導(dǎo)教師姓名專業(yè)名稱論文提交日期論文答辯日期學(xué)位授予日期吳水澎教授會計學(xué)2006年4月2006年6月2006年月答辯委員會主席評閱人2006年4月廈門大學(xué)學(xué)位論文原創(chuàng)性聲明茲呈交的學(xué)位論文，是本人在導(dǎo)師指導(dǎo)下獨立完成的研究成果。本人在論文寫作中參考的其他個人或集體的研究成果，均在文中以明確方式標(biāo)明。本人依法享有和承擔(dān)由此論文產(chǎn)生的權(quán)利和責(zé)任。聲明人簽名香奇J文勱P(guān)6年∥月鄉(xiāng)日

簡介：大連理工大學(xué)碩士學(xué)位論文埃森哲日常事務(wù)管理系統(tǒng)的設(shè)計與實現(xiàn)姓名袁尉杰申請學(xué)位級別碩士專業(yè)軟件工程指導(dǎo)教師李明楚20060610堡查萱旦堂皇墨篁堡墨墮塑堡鹽量壅堡THEDESIGNANDIMPLEMENTATIONOFACCENTUREDAILYAFFAIRMANAGEMENTSYSTEMABSTRACTWITHTHEDEVELOPMENTOFTHECOMPUTERTECHNOLOGYTHEINFORMATIONBASEDMANAGEMENTOFTHECOMPUTERISBECOMINGMOREPREVALENTTHEDEGREEOFTHEINFORMATIONBASEDMANAGEMENTINFLUENCESTHEDEVELOPMENTOFTHEENTERPRISESANDINSTITUTIONSDIRECTLYTHEREFORE，ITISPARTICULARLYIMPORTANTTOUTILIZEMOREADVANCEDTECHNOLOGYTODEVELOPHIGHEFFICIENTANDSECUREINFORMATIONPLATFORMTODEVELOPGREATLYANDUTILIZEENTERPRISEINFORMATIONRESOURCES，ESTABLISHMANAGEMENTINFORMATIONSYSTEM，SOASTOREFORMTRADITIONALADMINISTRATIONMODEANDRAISEENTERPRISE’SMANAGEMENTLEVELBYMEANSOFMODEMCOMPUTERMANAGEMENT，THISISTHENEEDOFTHEDEVELOPMENTOFTHEENTERPRISESANDINSTITUTIONSINOURCOUNTRYACCORDINGTOTHISSTATUSTHESTUDYISSIGNIFICATIVEBO血THEORETICALLYANDPRACTICALLYONMANAGEMENTINFORMATIONSYSTEMINTHISTHESIS，THEKNOWLEDGENEEDEDINTHEDEVELOPMENTOFTHEDAILYAFFAIRSMANAGEMENTSYSTEMWASINTRODUCEDSUCHASTHEDEVELOPMENTPROCESSOFMANAGEMENTINFORMATIONSYSTEMS，F(xiàn)EATURESANDADVANTAGES，ANDBASICKNOWLEDGEOFUMLTHISPAPERCLEARLYINTRODUCEDTHEDEVELOPMENTBACKGROUNDOFTHEENTERPRISEMANAGEMENTSYSTEM，THEENVIRONMENTOFITSOPERATION，ANDTHETECHNICALPOINTSANDDEVELOPMENTMETHOD011THEBASICOFTHE3TIEREDB／SFRAMEWORKTHENTHESISMADEDETAILEDANALYSISONTHENEEDSOFTHEDAILYAFFAIRSMANAGEMENTSYSTEM，F(xiàn)OLLOWEDBYTHEDESIGNOFTHEFIAMEWORKACCORDINGTOTHENEEDSOFTHEPROJECTTHENWEMADECOMPARISONSONTHEADVANTAGESANDDISADVANTAGESOFTHENET，J2EE，DNAANDDECIDEDTODESIGNTHESYSTEMWITHTHEIMPROVEDNETTHESYSTEMWASDIVIDEDINTOTHREEMAJORFUNCTIONALMODULESCHANGINGSEATMANAGEMENTFUNCTIONSMODULE，ATTENDANCEFUNCTIONALMODULEANDLOGMANAGEMENTFUNCTIONALMODULEATTHESARFIETIME，THENEEDSANDTHEDESIGNWEREDESCRIBEDINDETAIL，ANDTHECODEANDFUNCTIONOFTHETHREEMODULESWERETESTEDWITHTHETEXTMETHODFURTHERMOREANALYSISANDDESIGNWEREMADEONTHESECURITYOFTHESYSTEM，PARTICULARLYFORTHECOMPETENCEOFTHESYSTEMKEYWORDSMANAGEMENTINFORMATIONSYSTEMMIS3TIEREDB／SFRAMEWORK；DESIGNWORKFLOW；SOFTWARETESTING

簡介：湖南大學(xué)碩士學(xué)位論文我國會計師事務(wù)所核心競爭力研究姓名朱慧申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉桂良20051008我國會計師事務(wù)所核心競爭力研究ABSTRACTASOURCOUNTRYENTERSWTOAUKINDSOFENTERPRISEWILLFACETHECHALLENGEOFTHEINTERNATIONALMARKETASTHESPECIALENTERPRISEACCOUNTINGFIRMISNOTEXCEPTIONALHOWFACESTHEINTERNATIONAL”FOURBIG”ANDWORLDWELLKNOWNACCOUNTANTCOMPANY’SCHALLENGEANDHOWSTRENGLHENSTHECOMPETITIVEPOWERINTHEDOMESTICANDFOREIGNMARKETSHAVEBECOMETHECRUCIALQUESTIONOFOURACCOUNTINGFIRMSNOW，OURSCHOLARSEMPHASIZEHOWTOIMPROVETHEFIRMS’FLAWANDENHANCETHEIRCOMPETITIVEPOWERAREMAINLYFROMSINGLEMEANS，SUCHASPERFECTINGINTERNALGOVERNMENT，DRIVINGHUMANCAPITAL，F(xiàn)OUNDINGCULTURE，BRANDANDSOON，WHICHDONOTFORMACOMPLETESYSTEMANDANEXPLICITCENTERBUTWETHOUGHT，INFACT，THEACCOUNTINGFIRM’SCOMPETITIONISTHECORECOMPETENCECOMPETITION，ONLYCULTIVATINGANDPROMOTINGTHEUNIQUECORECOMPETENCE，THEACCOUNTINGFIRMCANHAVETHESUSTAINABLECOMPETITIVEADVANTAGEANDMAINTAINTHELONGTERMINITIATIVEINTHECOMPETITIONTHEREFORE，THISTHESISWILLINTHEMODELOFCORECOMPETENCETHEORYFROMMANAGEMENTSCIENCEANDPROPOSEEACHKINDOFESSENTIALFACTORANDINDEXOFCORECOMPETENCEOFOURACCOUNTINGFIRMSWEAREMAINLYREVOLVINGTHERESOURCESVIEWTOELABORATETHEFIRMTHREEBIGRESOURCESHUMANCAPITALRESOURCE，MATERIALCAPITALRESOURCE，ORGANIZATIONCAPITALRESOURCE，ANDCOMPARINGWITHTHEM，THEDEDUCTIONISTHECOREHUMANCAPITALISTHEFIRMCORERESOURCE，ITISALSOTHEFIRMCONSTITUTIONFOUNDATIONOFCORECOMPETENCEBASEDONTHEHUMANCAPITALCORERESOURCESANALYSIS，THISTHESISFURTHERTOCARRYONTHECONNECTIONANALYSISOFTHECOREHUMANCAPITAL，THEAUDITRISK，THEAUDITQUALITY，THEFIRMSCALE，ITVERIFIESTHECONCLUSIONOFCOREHUMANCAPITALISTHEFIRMCORECOMPETENCEWEALSOTAKETHEFIRMCORECOMPETENCEESSENTIALFACTORASTHEFOUNDATION，PROPOSINGTHEAPPRAISALINDEXANDASSESSMENTMETHODSELECTIONFINALLY，THISTHESISUNIFIESTHEFIRMAPPRAISALINDEXANDQUESTIONNAIRESURVEYABOUTCORECOMPETENCE，PROPOSINGTHEKEYCULTIVATIONMECHANISMCONSTRUCTINGTHEIMPROVEMENTMECHANISMOFCOREHUMANCAPITALSTUDYWAY，CONSTRUCTINGTHEAPPRAISALMECHANISMOFCOREHUMANCAPITALOCCUPATIONALETHICSABILITY，ESTABLISHINGTHEFIRMSYSTEMRESTRICTIONMECHANISM，F(xiàn)OUNDINGTHEFIRMCULTUREMECHANISM，CULTIVATINGTHEBRANDFOUNDATIONMECHANISMOFACCOUNTINGFIRMKEYWORDSACCOUNTINGFIRM；CORECOMPETENCE；COREHUMANCAPITAL；INDEXSYSTEM；CULTIVATIONMECHANISMⅡ

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