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簡(jiǎn)介：湖南大學(xué)碩士學(xué)位論文人力資本產(chǎn)權(quán)視角下會(huì)計(jì)師事務(wù)所激勵(lì)機(jī)制研究姓名孟旺申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師彭桃英20071010人力資本產(chǎn)權(quán)視角下會(huì)計(jì)師事務(wù)所激勵(lì)機(jī)制研究ABSTRACTHUMANCAPITALASONEOFTHEMOSTIMPORTANTFACTORSINENTERPRISE’SSTRATEGYHASBECOMINGESSENTIAL白CTORSWHICHTHEENTERPRISEUNCEASINGLYGROWSSTRONGHUMANCAPITALISONEKINDOFABILITYWHICHSTAYSONTHEWORKERBODYCANNOTBEDIVIDEDFROMITSOWNERS，THEREFORETHEHUMANCAPITALHASTHEOBVIOUSDIFFERENCETOOTHERELEMENTSOFPRODUCTIONCHARACTERISTICACCOUNTINGCOMPANY，ASAECONOMICENTITYBODYAREKNOWLEDGEINTENSIVE，TECHNOLOGYCROWDEDANDTALENTPERSONCROWDED，ITSSWIRANDVIOLENTDEVELOPMENTDRIVERNOTOTHERSBUTTHEKNOWLEDGEINNOVATIONTHETECHNICALINNOVATIONANDTHEMANAGEMEMINNOVATIONANDTHESUBJECTOFTHISKINDOFINNOVATIONISTHEPERSONWHOGRASPINGTHEINNOVATIONKNOWLEDGETHISARTICLERESTSONTHEPRESENTTHEORYABOUTHUMANCAPITALPROPERTYRIGHTSRESEARCHRESULTSBINDINGTHEPRACTICALWORKZPERIONCEANDTHEOBSERVATIONREDEFININGTHEHUMANCAPITALPROPERTYRIGHTS’SPOWERABILITYANDMADEADCCAILEDANALYSISONHUMANCAPITALPROPERTYRIGHTSCHARACTERISTICINACCOUNTINGCOMPANYTHATHUMANCAPITALCANTAKERISKSANDCANBEMORTGAGEDANDSOTAKETHISASTHEFOUNDATIONANDREFERTHEINCENTIVESTATUSOFTHECOMPANYTOPROPOSETHENEWMENTALITYONTHEACCOUNTINGCOMPANY’SINCENTIVEPOLICYDESIGNTHESPECIALIZATIONHUMANCAPITALOFCOMPANY’SPARTNERSENIORMANAGERPROJECTMANAGERANDTHECERTIFIEDPUBLICACCOUNTANTBECOMETHEACCOUNTINGCOMPANY’SMAINELEMENTOFITSPRODUCTIONWHICHISTHEKEYPOINTOFTHECOMPANY’SSURVIVALANDDEVELOPMENTTHE他南RE，THEHUMANCAPITALMOTIVATIONSWILLBEGONLETHEMOSTIMPORTANTCONSTITUENTOFTHEACCOUNTINGCOMPANY’SGOVERNMENTMECHANISMUNIFIEDTHISELEMENTARYTHEORYVIEWPOINT，THISARTICLEHASSYSTEMATICALLYMADETHEFOLLOWINGELABORATIONTHEFIRSTPARTEMPHATICALLYELABORATEDSOMEMAINRESEARCHDIRECTIONSWITHDOMESTICORFOREIGNBETWEENHUMANRESOURCESANDTHEHUMANCAPITAL；THESECONDPARTREVIEWEDTHEELEMENTARYTHEORYOFHUMANCAPITALPROPERTYRIGHTSASWELLASTHEINCENTIVETHEORYDEVELOPMENTCONDITIONS；THETHIRDPARTEMPHATICALLYTHECURRENTSTATESOFINCENTIVEPOLICYINACCOUNTINGCOMPANY’S，INCLUDINGHUMANCAPITALINITIATIVE；THEFOURTHPARTMAININTRODUCEDTHEFOUNDATIONOFTHEACCOUNTINGCOMPANY’SINCENTIVEPOLICYDESIGNTHEREALIZATIONOFHUMANCAPITALPROPERTYRIGHTSANDTHEINNOVATIONARRANGEMENTOFACCOUNTINGCOMPANY’SPROPERTYRIGHTS；THEFIFTHPARTISTHEARTICLE’SKEYPOINTDESIGNEDTHEINCENTIVEPOLICYSEPARATELYBYTHECOMPANY’SPARTNERSENIORMANAGERPROJECTMANAGERANDTHECERTIFIEDPUBLICIII

簡(jiǎn)介：會(huì)計(jì)師事務(wù)所是由注冊(cè)會(huì)計(jì)師依法設(shè)立的從事社會(huì)審計(jì)工作的自負(fù)盈虧的社會(huì)中介機(jī)構(gòu)，其盈利來源于所接受的項(xiàng)目。在會(huì)計(jì)師事務(wù)所的應(yīng)用中，項(xiàng)目管理可以運(yùn)用到事務(wù)所的質(zhì)量控制、重大事項(xiàng)報(bào)告、風(fēng)險(xiǎn)控制與人力資源管理等多個(gè)領(lǐng)域。但是，我國(guó)會(huì)計(jì)師事務(wù)所目前的運(yùn)營(yíng)及管理依照國(guó)外經(jīng)驗(yàn)建立起來的結(jié)構(gòu)化流程過多地強(qiáng)調(diào)方法和效率，即接到客戶委托后，組織人員運(yùn)用技術(shù)方法對(duì)一系列數(shù)據(jù)和報(bào)表進(jìn)行整理和審核，這并不能滿足客戶的需要。本文關(guān)于會(huì)計(jì)師事務(wù)所項(xiàng)目治理的進(jìn)行的研究將僅由項(xiàng)目經(jīng)理層面解決問題提升到由利益相關(guān)方包括會(huì)計(jì)師事務(wù)所合伙人、客戶以及其他相關(guān)方共同協(xié)作解決。這將使得會(huì)計(jì)師事務(wù)所意識(shí)到，應(yīng)該建立一支高效的員工隊(duì)伍，優(yōu)化項(xiàng)目流程，建設(shè)有效的項(xiàng)目治理機(jī)構(gòu)，通過項(xiàng)目治理可以更好地在高級(jí)管理層、項(xiàng)目團(tuán)隊(duì)和其他項(xiàng)目參與者利益相關(guān)方之間共享信息，共同完成項(xiàng)目?；诖?，本文運(yùn)用項(xiàng)目治理的思維方式，做了大量的理論研究工作，并針對(duì)會(huì)計(jì)師事務(wù)所項(xiàng)目生命周期風(fēng)險(xiǎn)以及項(xiàng)目治理評(píng)價(jià)做了大量的調(diào)查研究，最后選取了中和正信會(huì)計(jì)師事務(wù)所山東分所作為實(shí)證研究對(duì)象，以期為會(huì)計(jì)師事務(wù)所的項(xiàng)目治理的發(fā)展提供解決思路。本文通過對(duì)會(huì)計(jì)師事務(wù)所業(yè)務(wù)特點(diǎn)及所面臨的挑戰(zhàn)分析，明確了本文的研究目的和意義，即從項(xiàng)目治理的角度為提升會(huì)計(jì)師事務(wù)所項(xiàng)目水平提供思路。項(xiàng)目的成功需要更廣泛的項(xiàng)目利益相關(guān)方共同承擔(dān)完成任務(wù)的責(zé)任，從而實(shí)現(xiàn)項(xiàng)目目標(biāo)；研究主要從以下三個(gè)方面展開。首先，對(duì)會(huì)計(jì)師事務(wù)所的生命周期進(jìn)行研究，按照會(huì)計(jì)師事務(wù)所獨(dú)特的業(yè)務(wù)項(xiàng)目特點(diǎn)，將項(xiàng)目生命周期劃分為5個(gè)階段，對(duì)每一個(gè)生命周期階段可能產(chǎn)生的風(fēng)險(xiǎn)進(jìn)行描述，并給出風(fēng)險(xiǎn)規(guī)避方法。同時(shí)，也對(duì)各階段風(fēng)險(xiǎn)進(jìn)行分類和評(píng)價(jià)；第二，根據(jù)項(xiàng)目治理的思想，對(duì)會(huì)計(jì)師事務(wù)所的角色進(jìn)行了劃分，并且給出了各個(gè)角色對(duì)應(yīng)的任務(wù)。根據(jù)項(xiàng)目治理中各個(gè)利益相關(guān)方之間動(dòng)態(tài)的博弈關(guān)系，還給出了各個(gè)角色之間的關(guān)系第三，對(duì)會(huì)計(jì)師事務(wù)所項(xiàng)目治理評(píng)價(jià)進(jìn)行研究，列出了項(xiàng)目治理評(píng)價(jià)的一般原則和各個(gè)細(xì)化的指標(biāo)，最終形成完整的評(píng)價(jià)體系和評(píng)估程序；結(jié)合上述理論分析和闡述，本文選擇了某電力集團(tuán)的某個(gè)項(xiàng)目作為實(shí)證分析，該項(xiàng)目基于項(xiàng)目治理的思想，明確了項(xiàng)目目標(biāo)，劃分了項(xiàng)目生命周期和角色，細(xì)分了相對(duì)應(yīng)角色的任務(wù)，并在生命周期各階段提出了可能存在的風(fēng)險(xiǎn)，并積極地預(yù)防和減少因風(fēng)險(xiǎn)帶來的損失。最后，該項(xiàng)目在計(jì)劃時(shí)間內(nèi)完成了預(yù)期目標(biāo)，并得到利益相關(guān)方的一致好評(píng)，提高了整個(gè)集團(tuán)的項(xiàng)目治理水平。最后，本文得出結(jié)論，從會(huì)計(jì)師事務(wù)所的項(xiàng)目生命周期流程出發(fā)，對(duì)參與項(xiàng)目的角色和任務(wù)、責(zé)任進(jìn)行劃分，考慮生命周期各階段的風(fēng)險(xiǎn)以及利益相關(guān)方的期望和責(zé)任，構(gòu)建會(huì)計(jì)師事務(wù)所的項(xiàng)目治理方式是卓有成效的。本文的創(chuàng)新之處在于用項(xiàng)目的觀點(diǎn)來對(duì)待會(huì)計(jì)師事務(wù)所的業(yè)務(wù)，用項(xiàng)目治理的方式來構(gòu)建適應(yīng)會(huì)計(jì)師事務(wù)所特點(diǎn)的治理流程，并參考國(guó)際卓越項(xiàng)目管理模型建立相應(yīng)的治理有效性評(píng)價(jià)體系。

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文基于行業(yè)角度的我國(guó)會(huì)計(jì)師事務(wù)所體制研究姓名徐亞利申請(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20071101基于行業(yè)角度的我國(guó)會(huì)計(jì)師事務(wù)所體制研究本文的研究背景，將會(huì)計(jì)師事務(wù)所的體制改革作為本文的研究重點(diǎn)。對(duì)我國(guó)過去20多年來的行業(yè)變遷所引起的事務(wù)所制度變化進(jìn)行分析，希望由此找出目前注冊(cè)會(huì)計(jì)師行業(yè)尤其是事務(wù)所體制方面的不足之處，從而為我國(guó)現(xiàn)階段的注冊(cè)會(huì)計(jì)師行業(yè)制度創(chuàng)新提供相應(yīng)的參考。當(dāng)然了，行業(yè)制度涵蓋面比較廣，包括了比如行業(yè)法規(guī)、職業(yè)道德準(zhǔn)則、事務(wù)所的體制等各方面。本文的研究不可能面面俱到，只是有選擇性的選取會(huì)計(jì)師事務(wù)所這個(gè)典型層面來加以研究。本文的研究分為四個(gè)部分，主要內(nèi)容如下第一部分引言。主要說明研究背景、國(guó)內(nèi)外研究現(xiàn)狀、研究意義、研究?jī)?nèi)容及論文框架以及本文的研究方法與缺陷。第二部分行業(yè)變遷過程中事務(wù)所體制分析本文對(duì)于我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展，從恢復(fù)期、發(fā)展期、改革創(chuàng)新期、合并壯大期這四個(gè)階段加以介紹。并分別從政治、經(jīng)濟(jì)、法律等社會(huì)環(huán)境著手，對(duì)每一時(shí)期下的事務(wù)所的組織形式、注冊(cè)會(huì)計(jì)師從業(yè)狀況等加以分析。第三部分中外事務(wù)所體制比較分析。通過介紹美國(guó)注冊(cè)會(huì)計(jì)師事務(wù)所的主要的體制形式，再比較國(guó)內(nèi)事務(wù)所的體制形式，從而得出我國(guó)國(guó)內(nèi)事務(wù)所體制方面存在的問題，以及由此產(chǎn)生的事務(wù)所職業(yè)質(zhì)量方面的缺陷。從會(huì)計(jì)事務(wù)所體制上、執(zhí)業(yè)質(zhì)量方面存在問題以及注冊(cè)會(huì)計(jì)師與上市公司審計(jì)關(guān)系失衡的危害等三個(gè)方面進(jìn)行詳細(xì)闡述。中國(guó)的注冊(cè)會(huì)計(jì)師行業(yè)是“誕生在溫室中的花朵”。從我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展歷程來看，在脫鉤改制前，會(huì)計(jì)師事務(wù)所均有自己的行政掛靠單位，有著固定的客戶群，事務(wù)所不用為生計(jì)發(fā)愁，這就使其從一開始就不是因市場(chǎng)的需要而生，自然在以后的市場(chǎng)競(jìng)爭(zhēng)中表現(xiàn)出對(duì)公平競(jìng)爭(zhēng)的不適應(yīng)，從而采取一些極端的競(jìng)爭(zhēng)手段影響著執(zhí)業(yè)質(zhì)量。此外，缺失的行業(yè)靈魂誠(chéng)信，會(huì)計(jì)師事務(wù)所的內(nèi)部控制制度未得到有效落實(shí)等均影響著會(huì)計(jì)師事務(wù)所的執(zhí)業(yè)質(zhì)量；通過對(duì)中美兩國(guó)的會(huì)計(jì)師事務(wù)所在體制形式上進(jìn)行比較，可以發(fā)現(xiàn)我國(guó)的會(huì)計(jì)師事務(wù)所體制形式還不完善，即我國(guó)絕大部分的會(huì)計(jì)師事務(wù)所采用有限責(zé)任制，而采用合伙制的事務(wù)所很少。合伙制包括有限合伙制是目前世界各國(guó)廣泛采用的會(huì)計(jì)師事務(wù)所組織形式，在這種形式下，能把利益、風(fēng)險(xiǎn)、自我約束有機(jī)結(jié)合起來。因此，筆者認(rèn)為我國(guó)會(huì)計(jì)師事務(wù)所應(yīng)該推廣2

簡(jiǎn)介：南昌大學(xué)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)所的運(yùn)用姓名梅小平申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師梁國(guó)萍20080621ABSTRACTABSTRACTWITHTHECHANGINGECONOMICENVIRONMENTANDEVOLUTION，SINCETHE1990S，THETRADITIONALRISKORIENTEDAUDITINGMETHODSARENOTSUITEDGROWINGINCREASINGLYCOMPLEXECONOMICENVIRONMENT，ANEWAUDITMETHODOLOGYMODEMRISKORIENTEDAUDITAPPROACHCAMEINTOBEING．ASANEWMODELOFTHEAUDITMETHOD，MODEMRISKORIENTEDAUDITHASITSSTRATEGICANDIDEOLOGICALGUIDANCETORISKASSESSMENTSYSTEMOFMAJORERRORREPORTANDTHEENTIREAUDITPROCESS，TOANALYSISTHEOPERATINGRISKOFTHEUNITSTOBEAUDITED，THROUGHCOMPREHENSIVEEVALUATIONTODETERMINETHESCOPE，TIMINGANDPROCEDURESOFTHEREALRISKTESTING，WHICHALSOKNOWNASRISKBASEDSTRATEGICSYSTEMSAUDITINGMETHODS，ITSCOREIDEAISPRIMARILYDUETOAUDITRISKCOMINGFROMENTERPRISEOPERATIONALRISKS．ATPRESENTDOMESTICSCHOLARSBOOKSANDPAPERSOFMOSTOFTHEMODEMRISKORIENTEDAUDITAPPLICATIONINCHINATODEFINETARGETSFORLARGEACCOUNTINGFIRM，INCONTRAST，THEAUDITOFTHEAPPLICATIONINSINAILANDMEDIUM．SIZEDACCOUNTINGFIRMISVERYLITTLE．INTHEBEGINNINGOFTHEPAPER，THEAUTHORANALYSISTHECURRENTDOMESTICACCOUNTINGFIRMS，WHICHAREWITHTHEEXISTINGTRADITIONALMODE，UNABLETOADAPTTOALLINCREASINGLYCOMPLEXECONOMICENVIRONMENT，THENDISCUSSTHEMODEMRISKORIENTEDAUDIT，INCONJUNCTION謝廿LCASES，THEPAPERSTUDIESTHEIMPLEMENTATIONOFMODEMRISKORIENTEDAUDITINGMETHODSUSEDINSMALLANDMEDIUMSIZEDACCOUNTINGFIRMS，DRAWSTHEFOLLOWINGCONCLUSIONSSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSALSOHASTHEREQUIREMENTSTOIMPLEMENTMODEMRISKORIENTEDAUDIT，WHICHISFEASIBLEINPRACTICE，REFLECTEDINTHEMODEMRISKORIENTEDAUDITAPPROACHGIVINGMORECOMPREHENSIVEAND。INDEPTHUNDERSTANDINGOFRISK,INTHESETWOAREASHAVEDEMONSTRATEDTHEADVANTAGES，THOSEALETHEALLOCATIONOFAUDITRESOURCESISMORETARGETEDANDCONSIDERINGALLIMPORTANTAREAOFCOMPREHENSIVEAUDITING；SMALLANDMEDIUMSIZEDACCOUNTINGFIRMINTHEAUDITOFTHEIMPLEMENTATIONOFTHEPROJECTCALLABSORBMODEMRISKORIENTEDCONCEPTOFTHERISKOFAUDIT，RISKASSESSMENTPROCEDURESWITHTRADITIONALAUDITINGMETHODSDESIGNOFTHEIMPLEMENTATIONOFTARGETEDAUDITINGPROCEDURESTOACHIEVEOPTIMALRESULTS．KEYWORDSSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSAUDITRISKMODEMRISKORIENTEDAUDITRI

簡(jiǎn)介：I摘要繼2006年12月底，全國(guó)首例會(huì)計(jì)師事務(wù)所沈陽(yáng)華倫會(huì)計(jì)師事務(wù)所因藍(lán)田股份造假案而被判決承擔(dān)連帶賠償責(zé)任之后，2007年6月15日最高法院關(guān)于會(huì)計(jì)師事務(wù)所必須承擔(dān)民事侵權(quán)賠償責(zé)任的規(guī)定也開始實(shí)施，會(huì)計(jì)師事務(wù)所必須為其未恪盡職守“買單”的序幕已經(jīng)拉開。與此同時(shí)，兩個(gè)新準(zhǔn)則尤其是公允價(jià)值計(jì)量方式的引入，在某種程度上已成為某些公司盈余操縱的新手段。由于公允價(jià)值旨在及時(shí)體現(xiàn)會(huì)計(jì)信息與股票價(jià)值的相關(guān)性，而充滿了不確定性的股票價(jià)格則加劇了會(huì)計(jì)信息的不確定性和風(fēng)險(xiǎn)。加上客戶經(jīng)營(yíng)環(huán)境的瞬息萬(wàn)變，凡此種種，無(wú)形中極大地放大了會(huì)計(jì)師事務(wù)所的風(fēng)險(xiǎn)。面對(duì)日益上升的訴訟風(fēng)險(xiǎn)，如何迅速做出最優(yōu)選擇，已成為其目前亟待解決的難題。對(duì)審計(jì)師個(gè)人和會(huì)計(jì)師事務(wù)所而言，要始終做出正確的判斷無(wú)疑是一個(gè)難度極高的挑戰(zhàn)。身處風(fēng)口浪尖，其管理理念和管理策略不能不有所變化。在上述因素首次起作用的2007年，與往年相比，會(huì)計(jì)師事務(wù)所對(duì)我國(guó)深滬兩市上市公司出具非標(biāo)準(zhǔn)審計(jì)意見的數(shù)量陡然增加。然而，僅僅通過這種策略能否完全規(guī)避風(fēng)險(xiǎn)以求生存，尚需進(jìn)一步檢驗(yàn)。與國(guó)際會(huì)計(jì)準(zhǔn)則、審計(jì)準(zhǔn)則趨同，是2006年至今乃至今后相當(dāng)一段時(shí)期我國(guó)會(huì)計(jì)信息制度改革的重點(diǎn)，我國(guó)會(huì)計(jì)師事務(wù)所的應(yīng)對(duì)策略是否也應(yīng)與國(guó)際同行的管理策略趨同，則成為其未來一段時(shí)間內(nèi)需要探索的難題。2002年至今，國(guó)外大的會(huì)計(jì)師事務(wù)所辭聘客戶的數(shù)量逐年增加，其目的無(wú)非是扔掉那些燙手的“山芋”以規(guī)避風(fēng)險(xiǎn)。可見，會(huì)計(jì)師事務(wù)所不是在任何時(shí)候、對(duì)任何客戶都可以依靠出具非標(biāo)準(zhǔn)的審計(jì)意見而將所有的風(fēng)險(xiǎn)化解于無(wú)形。因此，就迫切需要探討在我國(guó)的具體制度背景和環(huán)境下，如何使其迅速掌握一套最佳的客戶組合風(fēng)險(xiǎn)管理策略和方法以求生存、謀發(fā)展。而且，其意義之深遠(yuǎn)遠(yuǎn)不止于此，要想真正實(shí)現(xiàn)我國(guó)本土?xí)?jì)師事務(wù)所的做大做強(qiáng)、走向海外，沒有高超的規(guī)避風(fēng)險(xiǎn)的策略和方法，極有可能會(huì)導(dǎo)致“出師未捷身先死”的悲劇上演。本文正是基于上述考慮，來探討我國(guó)會(huì)計(jì)師事務(wù)所如何應(yīng)對(duì)和化解客戶組合的風(fēng)險(xiǎn)的。首先，基于會(huì)計(jì)師事務(wù)所客戶組合風(fēng)險(xiǎn)管理的特殊性，建立會(huì)計(jì)師事務(wù)所的收益最大化模型，得到客戶組合風(fēng)險(xiǎn)管理決策理論上的主要影響因素；再運(yùn)用我國(guó)深滬兩市199820032007年的經(jīng)驗(yàn)數(shù)據(jù)對(duì)前述結(jié)論進(jìn)行實(shí)證檢驗(yàn)，并分析了不成立結(jié)論的原因；其次，在前述影響因素的基礎(chǔ)上，建立會(huì)計(jì)師事務(wù)所客戶組合風(fēng)險(xiǎn)管理的靜態(tài)最優(yōu)決策模型，從理論上揭示了法律訴訟損失與客戶數(shù)量之間的關(guān)系，同樣進(jìn)行了實(shí)證檢驗(yàn)和討論；再次，運(yùn)用不確定性條件下的投資理論，對(duì)會(huì)計(jì)師事務(wù)所客戶組合風(fēng)險(xiǎn)管理動(dòng)態(tài)策略進(jìn)行理論分析和實(shí)證檢驗(yàn)，并結(jié)

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所規(guī)模與審計(jì)質(zhì)量關(guān)系研究姓名雷小麗申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師唐敏20081201會(huì)計(jì)師事務(wù)所規(guī)?！甁審計(jì)質(zhì)量關(guān)系研究等，都將操控在別人手里。政府在作決策時(shí)也許會(huì)陷入被動(dòng)。因而，事務(wù)所規(guī)模與審計(jì)質(zhì)量之間究竟有無(wú)必然聯(lián)系；國(guó)際四大在中國(guó)的審計(jì)質(zhì)量是否真正高于本土事務(wù)所，這些問題的科學(xué)解釋將成為政府對(duì)審計(jì)市場(chǎng)進(jìn)行宏觀調(diào)控的重要的政策依據(jù)。對(duì)事務(wù)所規(guī)模與審計(jì)質(zhì)量的研究能夠降低投資者對(duì)“四大”審計(jì)質(zhì)量的盲目迷信的熱度，形成對(duì)獨(dú)立審計(jì)質(zhì)量的理性認(rèn)識(shí)，引導(dǎo)投資者對(duì)高質(zhì)量審計(jì)的有效需求，從而促進(jìn)中國(guó)審計(jì)市場(chǎng)的可持續(xù)發(fā)展。建立起大中小型會(huì)計(jì)師事務(wù)所合理并存、結(jié)構(gòu)均衡、和諧發(fā)展的事務(wù)所服務(wù)體系，是適應(yīng)我國(guó)大中小型企業(yè)并存的多元化企業(yè)結(jié)構(gòu)的。因此研究我國(guó)會(huì)計(jì)師事務(wù)所規(guī)模同審計(jì)質(zhì)量的關(guān)系對(duì)緩解中國(guó)事務(wù)所生存和發(fā)展的巨大壓力、參與國(guó)際競(jìng)爭(zhēng)、推動(dòng)整個(gè)注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展和壯大都有著重要的意義。出于對(duì)上述“會(huì)計(jì)師事務(wù)所規(guī)模在一定程度上決定了審計(jì)質(zhì)量”的懷疑，本文結(jié)合我國(guó)審計(jì)市場(chǎng)特殊性，對(duì)事務(wù)所規(guī)模與審計(jì)質(zhì)量關(guān)系進(jìn)行分析和論證。關(guān)于事務(wù)所規(guī)模與審計(jì)質(zhì)量的相關(guān)性，國(guó)際上對(duì)成熟的證券市場(chǎng)所作的實(shí)證研究比較多，對(duì)新興市場(chǎng)的實(shí)證研究比較少。目前在我國(guó)，不同規(guī)模會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量是否存在差異，們對(duì)此的研究得出的結(jié)論也不盡一致。實(shí)務(wù)界與理論界一直存在爭(zhēng)議，學(xué)者本文在借鑒國(guó)外理論模型的同時(shí)，深入考察國(guó)內(nèi)特殊的制度背景，在理論的論證分析和實(shí)證模型的設(shè)計(jì)上作了進(jìn)一步改進(jìn)和探討。對(duì)不同于國(guó)外成熟的證券市場(chǎng)和監(jiān)管環(huán)境的中國(guó)進(jìn)行事務(wù)所規(guī)模與審計(jì)質(zhì)量的關(guān)系的實(shí)證研究，并提出事務(wù)所在規(guī)?；^程中的發(fā)展方向，找到最適合我國(guó)事務(wù)所發(fā)展的道路。本文分五章進(jìn)行分析研究，主要內(nèi)容與框架如下獨(dú)財(cái)正業(yè)衡務(wù)替盈I會(huì)計(jì)師事務(wù)所規(guī)模懊性審報(bào)余衡與計(jì)』告代專質(zhì)1量信1’變質(zhì)一操控性應(yīng)計(jì)利潤(rùn)業(yè)量息量量上L量技質(zhì)能量注此圖為本文實(shí)證研究框架2圖11研究框架

簡(jiǎn)介：天津財(cái)經(jīng)大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所業(yè)務(wù)外包研究姓名李凌云申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師于玉林20080501ABSTRACTOUTSOURCINGISAKINDOFMANAGEMENTMODEFORENTERPRISESTOOBTAINANDMAINTAINTHEIRADVANTAGESINTHEMARKETCOMPETITIONITISAREMARKABLECHARACTERISTICOFECONOMYINTERNATIONALIZATION，ANEWFORMOFINNOVATIONNETWORKANDSTRATEGICALLIANCE，EVENMOREAKINDOFSTRATEGICMEANSFORENTERPRISESTOFOSTERANDRAISETHORCORECOMPETENCETODAYOUTSOURCINGISBEINGATTACHEDMOREATTENTIONANDPUTINTOPRACTICEWIDELYMOREENTERPRISESCHOOSEOUTSOURCINGSINCEOUTSOURCINGCANBRINGADVANTAGESFORTHEMITDEMONSTRATESTHEFEASIBILITYOFOUTSOURCINGFORACCOUNTINGFIRMHOWEVER，THERESULTOFOUTSOURCINGOPERATIONISNOTALLSATISFYINGTHELACKOFANALYZINGANDUNDERSTANDINGONOUTSOURCINGTHEORYMAKINGBLINDDECISION，ANDIMPLEMENTINGINVALIDMANAGEMENTALLLEADTOTHERESULTOFRESOURCESWASTINGANDCOMPETENCESLOSINGTHEREFORE，ASUITOFSCIENTIFICANDINTEGRATEDOUTSOURCINGOPERATIONANDMANAGEMENTSYSTEMISURGENTLYNEEDEDFORENTERPRISESTOGUIDETHEIRPRACTICEBUTATTHEPRESENT，THERESEARCHONOUTSOURCINGWHEREVERINWESTERNCOUNTRIESANDCHINAISNOTENOUGH，PARTICULARLYINCHINATHERESEARCHESINCHINAAREJUSTONTHEUNDERWAYPHASEWHEREASTHIS，AIMINGATTHEEXISTINGPROBLEMSINOUTSOURCINGANDTHELACKOFOUTSOURCINGRESEARCHCOMBINEWITHACCOUNTINGFIRM’SINDUSTRYSPECIALTYITSYSTEMATICALLYRESEARCHESONOUTSOURCINGFEASIBILITYANDCONTENT，OUTSOURCINGRELATIONSMANAGEMENT，OUTSOURCINGRISKSANALYSISANDCONTROL，WHICHISEXPECTEDTOCONTRIBUTETOTHEFORMATIONOFANOUTSOURCINGOPERATIONANDMANAGEMENTSYSTEMWHICHISNORMATIVEANDEASYTOBEOPERATEDINACCOUNTINGFINNTLLISPAPERMAINLYINCLUDESFIVEPARTSTHEFIRSTPARTDEFINESOUTSOURCINGANDOUTSOURCINGRESEARCHBACKGROUNDANDSIGNIFICANCE111ESECONDPARTANALYSESTHEFEASIBILITYOFOUTSOURCINGFORACCOUNTINGFIRMTHETLLIRDPARTISTHEEMPHASESINTHEPAPER，ITDEPICTIONTHEOUTSOURCINGCONTENTANDPROGRAMTHEFIRSTTASKISTOANALYZEACCOUNTINGFIRM’SENGAGEMENTINORDERTOIDENTIFYTHEOUTSOURCINGENGAGEMENT，THENCHOOSETHEAPPROPRIATEOUTSOURCERANDSETUPALLINTEGRALOUTSOURCINGOPERATIONANDMANAGEMENTFRAMEWORKCONSISTINGOUTSOURCINGTRANSITIONANDCONFORMITY，OUTSOURCINGRELATIONSMANAGEMENTONTHEOUTSOURCINGRELATIONSMANAGEMENTITDISCUSSESTHEEVALUATIONOFTHEOUTSOURCERTHENITPARTICULARLYPROBESINTOTHERELATIONSMANAGEMENTPATTERNSOFMARKETTYPE，MIDDLETYPEANDBUDDYTYPEONTHEOUTSOURCINGRISKSANALYSISANDCONTROL，THEPRESENTRESEARCHESAREMAINLYBASEDONCASEANALYSISTOIDENTIFYOUTSOURCINGRISKSANDFORMULATECORRESPONDINGMEASURESTOCONTROLRISKSATLASTINTRODUCETHEOUTSOURCINGMANAGEMENTOFACCOUNTINGFIRMANDTHEMEASURETOSTRENGTHENOUTSOURCINGMANAGEMENTKEYWORDSACCOUNTINGFIRM；OUTSOURCING；RELATIONSMANAGEMENT；RISKCONTROLN

簡(jiǎn)介：浙江大學(xué)管理學(xué)院碩士學(xué)位論文上市公司會(huì)計(jì)師事務(wù)所選擇的影響因素分析基于2004～2006年的數(shù)據(jù)姓名周玲琍申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師來明敏20080401浙江人學(xué)碩學(xué)位論文上市公司會(huì)計(jì)師事務(wù)所選擇的影響岡素分析ABSTRACTSINCETHERESTORATIONOFAUDITSYSTEM，CHINA’SAUDITINDUSTRYHASGOTAGREATDEVELOPMENTINPARTICULARTHEESTABLISHMENTOFTHECAPITALMARKETIN1990S，PROVIDEDASTAGEFORCERTIFIEDPUBLICACCOUNTANTTODISPLAYTHEIRABILITYTHEAUDITRESEARCHINTHISAREAHASALSOBEENTHECONCERNOFMANYSCHOLARSBUT，SOFAR，THESTUDIESHAVEFOCUSEDONTHESUPPLYSIDETHEACCOUNTINGFIRMSTUDY，ANDTHEDEMANDSIDEOFTHEAUDITLISTEDCOMPANIESONHOWTOCHOOSETHEACCOUNTINGFIRMSTUDYINADEQUATE，ANDOURAUDITTHEMARKETISSTILLVERYIMMATUREINABUYER’SMARKETTHEREFORE，THISPAPERWILLEXAMINELISTEDCOMPANIESONAUDITORCHOICE，USING2004TO2006YEARSOFDATA，ANALYSISOFTHECORPORATEGOVERNANCESTRUCTUREOFLISTEDCOMPANIESANDTHEINSTITUTIONALENVIRONMENTHOWTOINFLUENCEITSCHOICEBASEDONTHIS，WEDESCRIBEDTHERELATEDTHEORIESABOUTAUDITDEMAND，SUMMEDUPTHEAUDITDEMANDMEASUREMENTMETHODSONTHECORPORATEGOVEMANCESTRUCTURE，ANDTHEENVIRONMENTINTHERELEVANTLITERATUREHASBEENREVIEWED，WEESTABLISHEDCORPORATEGOVEMANCESTRUCTURE，INSTITUTIONSENVIRONMENTVARIABLESALISTEDCOMPANY’SAUDITCHOICEASTHEEXPLAINEDVARIABLESETUPSEVENVARIABLESABOUTTHECORPORATEGOVERNANCESTRUCTUREANDINSTITUTIONSENVIRONMENT，RESPECTIVELYTHENATUREOFCOMPANYSCONTROLLINGSHAREHOLDER，THELARGESTSHAREHOLDEREQUITYRATIO，THESECONDTOFIFTHLARGESTPROPORTIONOFTHESHAREHOLDING，THEPROPORTIONOFINDEPENDENTDIRECTORS，THENUMBEROFBOARDOFDIRECTORSMEETING，THEAUDITCOMMITTEEESTABLISHEDANDTHEMANETINDEXMEANWHILE，THELISTEDCOMPANYSASSETS，ROE，GROWTHINTHEMAINBUSINESS，ANDITSINDUSTRIESARECHOSENASCONTROLVARIABLESTHESTUDYISBASEDONASAMPLEOFALLONLYINTHEASHARELISTCOMPANYBESIDESFINANCIALCOMPANIES；USETHEDATAFROM2004TO2006FORTHELOGISTICREGRESSIONANALYSISTHEANALYSISRESULTSSHOWEDTHATTHELISTEDCOMPANIES’AUDITCHOICEWERESIGNIFICANTLYRELATEDTOTHENATUREOFCONTROLLEDSHAREHOLDERS，STATECONTROLLEDLISTEDCOMPANIESWEREMORELIKELYTOCHOOSETHESMALLAUDITORTHANNONSTATECONTROLLEDLISTEDCOMPANIESTHELARGESTPROPORTIONOFSHAREHOLDING，THESECONDTOTHEFIFTHLARGESTSHAREHOLDEREQUITYRATIOWASSIGNIFICANTLYRELATIVEWITHTHEAUDITORCHOICE，SHOWTHATTHECOMPANYWITHTHERELATIVECONCENTRATIONOFSHARES，POWERBALANCESWITHSHAREHOLDERSTRUCTURENEEDSTHEHIGHQUALITYOFTHEAUDITDEMANDINDEPENDENTDIRECTORSPROPORTION，AUDITCOMMITTEESETUPWITHLISTEDCOMPANIES’AUDITORCHOICEWERENOSIGNIFICANTRELEVANCE，INONEASPECT，THATCHINASCURRENTSYSTEMOFINDEPENDENTDIRECTORSANDAUDITCOMMITTEESYSTEMNEEDTOIMPROVEINTHEIMPLEMENTATION，ENFORCEMENTEFFORTS；THENUMBEROFBOARDOF

簡(jiǎn)介：長(zhǎng)沙理工大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所定期輪換制有效性研究姓名陳鈺星申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師楊學(xué)華20080401ABSTRACTFORALONGTIME，RESEARCHERSHAVEBEENSEARCHINGFORSOLUTIONSINFIGHTINGHIGHLEVELFRAUDANDCORRUPTIONINAUDITINGMARKETATHOMEANDABOARDONEOFTHEMOSTEFFECTIVEMETHODOLOGIESBASEDONAUDITFIRMROTATIONISPROPOSEDTEMEDYTHEEXISTINGDEFICIENCYINAUDITINDEPENDENCE，WHICHHASATTRACTEDGREATATTENTIONOFCORRELATIVEFIELDSESPECIALLYAFTERENRONSCANDALTHEREISNODOUBTTHATINORDERTOIMPROVETHEAUDITINDEPENDENCE，THEROTATIONOFTHECPASANDPUBLICACCOUNTINGFHMSHASBEENEMPHASIZEDANDADOPTEDBYGOVERNMENTSUPERVISIONDOMESTICANDOVERASSO，WHATONEARTHWILLAUDITORTENUREAFFECTTHEAUDITINDEPENDENCEINCHINA’SAUDITINGMARKETISITNECESSARYFORCHINATOAPPLYTHESYSTEMINCHINA’SAUDITINGMARKETTHEDISSERTATIONMAKESAFURTHERANALYSISINTOTHEINFLUENCEOFAUDITFIRMROTATIONTOAUDITINDEPENDENCEBASEDONTHEEXISTINGRESEARCHACHIEVEMENTSINTHISFIELD，ADE印PROBEINTHEAUDITOR’SMOTIVEOFACTIONISCONDUCTEDINDETAILBYUSINGTHEHYPOTHESISOFTHESENSEOFLIMITEDRATIONALITYOPPORTUNISMBEHAVIORTENDENCYANDMORALHAZARD，ANDCOMBINING、析TLLAGENCYTHEORYINADDITIONTHECAUSESOFPOORAUDITINDEPENDENCEAREDEEPLYEXPLOREDANDTHERESULTINDICATESTHATAUDITFIRMROTATIONISANEFFECTIVESOLVINGTHOUGHTFORTHISPROBLEMACOMPREHENSIVEINDUCTIONISFIRSTLYPERFORMEDFORANALYZINGTHEAUDITFINNROTATIONBYINTEGRATINGMANYCORRELATIONTHEORIES，SUCHASPSYCHOLOGYGAMETHEORYANDORGANIZATIONALCULTURE，BYANALYZINGTHECONCLUSIONSANDBACKGROUNDOFSTUDYREPORTISSUEDBYGAOIN2003AFURTHERINVESTIGATIONOFTHERELATIONSHIPSBETWEENAUDITFIRMROTATIONANDAUDITINDEPENDENCEISTHENDEVELOPEDTOV嘶母THEARGUMENTOFTHISDISSERTATIONBYANALYZINGTHEFINANCIALFRAUDOCCURREDINNANJINGZHONGBEIGROUPMEANWHILE，SOMEPROPOSALSANDPOLICYSUGGESTIONSAREPUTFORWARDTOSUPPORTINGACCOUNTINGFIRMROTATIONANDSATISFYINGTHENEEDOFREFORMATIONINOURCOUNTRY’SAUDITMARKETTHEYARETOCONSUMMATELAWSOFREGISTERACCOUNTANTANDRELATEDREGULATIONS，TOSTREN舀DLENTHESUPERVISIONOFAUDITINDUSTRYANDENHANCETHEPROFESSIONALETHICEDUCATION，TOIMPROVEADMINISTRATIVESTRUCTUREOFCORPORATIONTEFORMTHEAUDITFEESYSTEM，ANDTOPROMOTETHEREFONNOFAUDITFIRMORGANIZATIONFORMANDSOONKEYWORDSAUDITFIRMROTATION；AUDITINDEPENDENCE；CERTIFIEDPUBLICACCOUNTANTSII

簡(jiǎn)介：分類號(hào)密級(jí)UDC1注學(xué)位論文成都信利合稅務(wù)師事務(wù)所營(yíng)銷戰(zhàn)略研究（題名和副題名）黃劼（作者姓名）指導(dǎo)教師姓名宋艷副教授電子科技大學(xué)成都（職務(wù)、職稱、學(xué)位、單位名稱及地址）申請(qǐng)專業(yè)學(xué)位級(jí)別碩士專業(yè)名稱工商管理（MBA）論文提交日期20094論文答辯日期20096學(xué)位授予單位和日期電子科技大學(xué)答辯委員會(huì)主席評(píng)閱人2009年4月12日注1注明國(guó)際十進(jìn)分類法UDC的類號(hào)。摘要I摘要稅務(wù)師事務(wù)所是上個(gè)世紀(jì)90年代末期才在中國(guó)經(jīng)濟(jì)領(lǐng)域中出現(xiàn)的鑒證類中介機(jī)構(gòu)。從發(fā)展初期到現(xiàn)在，就面臨著外部財(cái)稅服務(wù)市場(chǎng)激烈的競(jìng)爭(zhēng)，同時(shí)也面臨內(nèi)部營(yíng)銷手段缺乏的壓力。在嚴(yán)峻的現(xiàn)實(shí)面前，稅務(wù)師事務(wù)所作為以提供知識(shí)型勞務(wù)為主的服務(wù)行業(yè)，應(yīng)該引入先進(jìn)的市場(chǎng)營(yíng)銷理念，尋找并建立適合于自己發(fā)展需要的營(yíng)銷策略。成都信利合稅務(wù)師事務(wù)所（以下簡(jiǎn)稱信利合所）作為注冊(cè)稅務(wù)師行業(yè)的一枝新軍，要想在這個(gè)嚴(yán)峻的環(huán)境中立足并成長(zhǎng)發(fā)展，就需要研究信利合的現(xiàn)狀、外部環(huán)境特點(diǎn)，探尋各種市場(chǎng)機(jī)會(huì)。在此基礎(chǔ)上認(rèn)識(shí)自己營(yíng)銷的特殊性，進(jìn)而在保證服務(wù)質(zhì)量的前提下，制定保持競(jìng)爭(zhēng)優(yōu)勢(shì)的營(yíng)銷策略，為信利合稅務(wù)師事務(wù)所的發(fā)展打下堅(jiān)實(shí)基礎(chǔ)。本文在分析注冊(cè)稅務(wù)師行業(yè)發(fā)展現(xiàn)狀、發(fā)展的歷程、行業(yè)發(fā)展環(huán)境的基礎(chǔ)上，根據(jù)自己的情況，分析得到信利合所現(xiàn)有的問題。利用營(yíng)銷中的“4P”、“7P”、“STP”理論，從產(chǎn)品、價(jià)格、促銷、渠道、人員管理、過程管理、有形展示七方面，以及關(guān)系營(yíng)銷、營(yíng)銷溝通、品牌營(yíng)銷理論，探索性建立一套適合信利合所，并行之有效的營(yíng)銷戰(zhàn)略，從而為信利合所在將來能健康有序發(fā)展奠定基礎(chǔ)。關(guān)鍵詞稅務(wù)師事務(wù)所市場(chǎng)營(yíng)銷營(yíng)銷戰(zhàn)略

簡(jiǎn)介：北京交通大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)師事務(wù)所規(guī)?；瘜?shí)施過程中整合問題的研究姓名李娟申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師閻至剛20070601ABSTRACTFOLLOWINGTHEESTABLISHMENTANDIMPROVEMENTOFTHESOCIALISTMARKETECONOMYCPAFIRMSPLAYMOREANDMOREIMPORTANTROLESINSOCIETYHOWTOMEETTHENCCDSOFTHEDEVOLPMENTOFTHESOCIETYANDECONOMYBYSELFADJUSTMENTANDSELFINNOVATIONINNEWCENTURYWHICHHASBECOMEAPROFOUNDANDSERIOUSTOPICTHATTHECPAFIRMSMUSTFACELARGESCALEMANAGEMENTHASBECOMETHEMAINSTYLEOFTHECPA丘LIMSITHASNOTONLYHADTHESCALEEFFICIENCYANDTHESCOPEEFFICIENCYBUTALSOSTRENGTHENEDTHEFINNSBRANDEFFECTTHECPAFIRMSSDEVELOPMENTOFSCALEISLAGINOURCOUNTRYANDTHECONFORMITYINSCALEISINSUFFICIENTINTHEPROCESSOFCPASCALESCONFORMITYONEISSETUPTHECORRECTDEVELOPMENTALSTRATEGYTHEMERGEREDCPAFILMSSHOULDREVOLVEITSCOREABILITYTHESPECIALTYINACCOUNTANTTOCARRYONTHEEXPANSION；TWOISEMPHASIZEDTHEHUMANRESOURCESSCONFORMITYENHANCINGTHEWHOLECOORPERATIONTHROUGHSPECIALIZEDSKILLINSPECTIONANDRANKSYSTEMUSWELLASADMINSTRATIONLEVELSPOINTEDSYSTEM，INSTITUTIONANDSPECIALIZEDTRAININGSYSTEM，ESTABLISHINGAHUMANIST，COVERINGTHETALENTEDPERSONSSELECTIONTONURTURE，REMAINSANDSCIENTIFICHUMANRESOURCC8DEVELOPMENTMECHANISM；THREEISTHEORGANIZATION’SCONFORMITYESTABLISHINGTHESCALEDBOARDOFDIRECTORSWITHREASONABLESTRUCTURETHROUGHESTABLISHINGENTERPRISEDEPARTMENTANDSPECIALCOMMITTEESISTEMTOGUARANTEESCALEDEVELOPMENT；FOURISTHECULTURALCONFORMITYESTABLISHENGADVANCEDCULTUREWITHTHECOREOFGOODFAITHIDEA；FIVEISTHEQUALITY’SCONFORMITYESTABLISHINGAUNIFIEDDISCIPLEOFAMASTERIDEAANDSTANDARD；SIXISTHECUSTOMERRESOURCESCONFORMITYTHESUCCCS8SCALE’SDEVELOPMENT∞NOBTAINTHECOORDINATIONEFFECTIVENESSANDTHENEWDEVELOPMENTBUTSIMULTANEOUSLYTHESCALESDEVELOPMENTALSTRATEGYALSOHASHIGHRISKYTHEREFORE，WHENDEVELOPMENTALSTRATEGYISIMPLYEACHCONFORMITYWORKMUSTPOWERFULLYIMPELCONSCIOUSLYAVOIDINGANDREDUCINGEACHKINDOFPOSSIBERISKENABLEINGTHESCALESYNERGISMTODISPLAYANDPROMOTEINGTHEOFFICEDEVELOPMENTKEYWORDSCPAFIRMS；SCALE；STRATEGY；CONFORMITYCLASSNO

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文上市公司盈余管理與會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量關(guān)系研究姓名王化民申請(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20080501IIABSTRACTATPRESENTINDOMESTICTHEACCOUNTINGFIRMSCANBEDIVIDEDINTO“BIGFOUR”“NONBIGFOUR”TWOBROADCATEGIESTHE“BIGFOUR”POSSESSESTHEGLIOUSHISTYINTERNATIONALLYHASTHEVERYHIGHPRESTIGETHECOMPANYSSCALEISALSOQUITEBIGTHEFINANCIALRESOURCEISABUNDANTCOMPAREDTO“BIGFOUR”THESCALEOF“NONBIGFOUR”ISSMALLTHEPRESTIGEISNOTHIGHMEOVERTHEFUNDSTRENGTHISNOTVERYABUNDANTTHEAUDITINGQUALITYOFTHOSETWOHASATTRACTEDTHEPUBLICATTENTIONASWELLASTHEDISPUTEMANYSCHOLARSHAVECOMPAREDTHEAUDITINGQUALITYDIFFERENCEOFTHESETWOKINDSOFACCOUNTINGFIRMFROMDIFFERENTASPECTSTHISTHESISTAKETHEDOMESTICASHARELISTED2006COMPANIESASSAMPLESTHROUGHTHESTUDIESOFTHEABILITYOF“BIGFOUR”“NONBIGFOUR”TOCONTROLTHEEARNINGSMANAGEMENTDEGREETOCOMPARETHEAUDITINGQUALITYOFTHETWOONCHINASTOCKMARKETTHISTHESISHASFURTHERSTUDIEDTHEAUDITINGQUALITYDIFFERENCEFROMDIFFERENTDIRECTIONOFEARNINGSMANAGEMENTTHISTHESISCOMPOSESOFFIVECHAPTERSTHEFIRSTCHAPTERISTHEINTRODUCTIONTHESECONDCHAPTERCONTAINSLITERATUREREVIEWTHETHIRDCHAPTERISDEFININGRELATEDCONCEPTMAINMEASUREMENTMODELIONTHEFOURTHCHAPTERISTHECEPARTMAINLYCONTAINSEMPIRICALSTUDYTHEFRAMEINCLUDESTHERESEARCHDESIGNRESEARCHSUPPOSITIONDETERMINATIONOFMODELCOEFFICIENTRESULTSASWELLASTHEEXPLANATIONOFITSUGGESTIONSTHEFIFTHCHAPTERISABRIEFSUMMARYINTRODUCTIONOFTHEDEFICIENCYOFTHISARTICLETHROUGHTHEEMPIRICALSTUDYTHEBASICCONCLUSIONATTAINEDINCLUDESTHOSECOMPANIESGENERATINGLOWERCFOTHANTHEINDUSTRYWIDELEVELWILLBEAPTTOINCREASEPROFITSWHICHISAPOSITIVEEARNINGSMANAGEMENTBEHAVITHOSECOMPANIESGENERATINGHIGHERCFOTHANTHEINDUSTRYWIDELEVELWILLBEAPTTODECREASEPROFITSWHICHISANEGATIVEEARNINGSMANAGEMENTBEHAVIINTHECASETHATACOMPANYHASAPOSITIVEEARNINGSMANAGEMENTBEHAVIAFTERCONDUCTINGAUDITSTHE“BIGFOUR”SHOWAHIGHERAUDITINGQUALITYCOMPAREDTOTHE“NONBIGFOUR”INTHECASETHATACOMPANYHASANEGATIVEEARNINGSMANAGEMENTBEHAVIAFTERCONDUCTINGAUDITSTHE“NONBIGFOUR”SHOWAHIGHERAUDITINGQUALITYTHEMAININNOVATIONSPOTOFTHISTHESISLIESINFMERSTUDIESOFAUDITINGQUALITYCOMPARISONBETWEEN“BIGFOUR”“NONBIGFOUR”THROUGHTHEEARNINGSMANAGEMENTASPECTCANBESAWALOTWHILEFATHERLYDIVIDETHEEARNINGSMANAGEMENTINTO“POSITIVE”“NEGATIVE”ISNOTSOOFTENTOSEEBASEONTHEPREDECESSS’RELATEDRESEARCHTHISTHESISDIVIDETHEEARNINGSMANAGEMENTACCDINGTOTHEDIFFERENTMANAGEMENTDIRECTIONSEGMENTATIONINTO“POSITIVE”“NEGATIVE”THENCOMPARETHEAUDITINGQUALITYOFTHE“BIGFOUR”“NONBIGFOUR”AUDITINGFIRMSSEPARATELYINTHOSETWODIRECTIONSTHUSINTHISSENSETHISTHESISDEEPENEDPREDECESSSRESEARCHKEYWDS“BIGFOUR”“NONBIGFOUR”AUDITINGQUALITYDIRECTIONOFEARNINGSMANAGEMENTEMPIRICALSTUDY

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所內(nèi)部控制體系構(gòu)建及實(shí)踐研究姓名戴其林申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師吳少平20080310首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所內(nèi)部控制體系構(gòu)建及實(shí)踐研究IVABSTRACTTHENEEDSOFTHEDEVELOPMENTOFTHEMARKETECONOMYANDOFCPAFIRMSTHEIROWNMANAGEMENTPROMOTETHEPROCESSOFSTRENGTHENINGCPAFIRMSINTERNALCONTROLONTHETHEORYANDPRACTICETHISSTUDYSOUGHTTOPROVIDEARESEARCHIDEASASYSTEMFRAMEWORKAVIABLEPRACTICALGUIDANCEFORCPAFIRMTOBUILDTHEIRINTERNALCONTROLSYSTEMINTHISPAPERTHECOURSEOFTHESTUDYSTRIVETOACHIEVEINCOMBININGTHEORYANDPRACTICEDESIGNANDAPPLICATIONINTEGRATIONANDCOMBINETHEOPERATIONOFIDEASWITHTHEREALITYANDDEVELOPMENTALSOCOMBINETHESYSTEMCONSTRUCTIONWITHTHEOPERATIONALCHARACTERISTICSOFTHEINTERNALCONTROLSYSTEMFORSOLVETHEFIRMSMANAGEMENTPROBLEMSWHICHHAVEENCOUNTEREDINPRACTICEEARNESTLYFINALLYENHANCETHEOVERALLOPERATIONANDMANAGEMENTLEVELOFCPAFIRMTHROUGHINDEPTHRESEARCHANDSURVEYANALYSISTHISPAPERPUTFORWARDTHESTRENGTHENINGOFTHEINTERNALCONTROLDESIGNSSTEPSANDGENERALIDEASALSOBUILDAFRAMEWORKOFINTERNALCONTROLANDMANAGEMENTCONTROLSYSTEMRESULTEDINTHEFOLLOWINGCONCLUSIONSITHESHAREHOLDINGSTRUCTUREOFFIRMSHOULDNOTBETOOSCATTEREDANDNOTBEOVERLYCONCENTRATEDSHOULDREFLECTTHELEADINGROLEOFREASONABLEPROFESSIONALADVICEINTHEDECISIONMAKINGIITHEDISTRIBUTIONOFFIRMPROFITSSHOULDFULLYREFLECTTHECONTRIBUTIONOFPROFESSIONALSKILLSANDSHOULDNOTBEALLOCATEDTOEQUITYRATIOIIITHEFIRMSSHOULDSTRENGTHENINTERNALMANAGEMENTCHECKSANDBALANCESMECHANISMCONSTRUCTIONTOAVOIDTHEPHENOMENONOFINTERNALCONTROLANDPROTECTTHESMALLANDMEDIUMSHAREHOLDERSALSOTHELEGITIMATEOFEMPLOYEESINTERESTSIVTHEFIRMSORGANIZATIONSSHOULDBEPLACEDTOMEETTHENEEDSOFTHEMARKETANDTHEREQUIREMENTSOFTHESPECIALIZEDDEVELOPMENTDEPLOYMANAGEMENTSTAFFBYFUNCTIONBYINDUSTRYANDCLEAREVERYONESJOBRESPONSIBILITIESPLAYPROFESSIONALISMANDKNOWLEDGEINTHELEADINGROLEOFTHEINTERNALMANAGEMENTVSHOULDBEESTABLISHEDTHEQUALITYCONTROLSYSTEMOFTHEINTERNALMANAGEMENTCONTROLSYSTEMBYPERSONNELFUNDSANDBUSINESSPROCESSESTOSTANDARDIZETHEFIRMSPRACTICEACTIVITIESVISTRENGTHENTHEMONITORINGOFBRANCHOFFICETOACHIEVETHETRULYUNITYMANAGEMENTFORPERSONNELFINANCIALANDTHEOPERATIONMANAGEMENTNURTUREFIRMSCORECOMPETITIVENESSPREVENTTHEPRACTICEOFRISKINCOMMONKEYWORDSCPAFIRMINTERNALCONTROLSYSTEMPRACTICERESEARCH

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