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)所特征與會(huì)計(jì)報(bào)表重述關(guān)系分析來(lái)自滬市的經(jīng)驗(yàn)證據(jù)姓名宋剛申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師蔡春20071112會(huì)計(jì)師事務(wù)所特征與會(huì)計(jì)報(bào)表重述關(guān)系分析來(lái)自滬市的經(jīng)驗(yàn)證據(jù)本文的主要研究任務(wù)是確定會(huì)計(jì)師事務(wù)所的哪些特征會(huì)影響、如何影響會(huì)計(jì)報(bào)表重述。在界定了各研究相關(guān)范疇的內(nèi)涵和外延后以廣義的公司治理觀為基礎(chǔ)，以審計(jì)的經(jīng)濟(jì)控制觀為指導(dǎo)，著重考察了審計(jì)在強(qiáng)化公司治理，抑制會(huì)計(jì)報(bào)表重述中發(fā)揮的作用。本文的主要結(jié)論如下1會(huì)計(jì)師事務(wù)所特征對(duì)會(huì)計(jì)報(bào)表重述的影響是存在的。但不同的特征對(duì)會(huì)計(jì)報(bào)表重述的影響大小是不同的。2會(huì)計(jì)師事務(wù)所特征對(duì)會(huì)計(jì)報(bào)表重述的具體影響是1會(huì)計(jì)師事務(wù)所聲譽(yù)與會(huì)計(jì)報(bào)表重述為顯著負(fù)相關(guān)；2會(huì)計(jì)師事務(wù)所任期與會(huì)計(jì)報(bào)表重述為顯著負(fù)相關(guān)；3會(huì)計(jì)師事務(wù)所行業(yè)專(zhuān)長(zhǎng)與會(huì)計(jì)報(bào)表重述之間呈負(fù)相關(guān)但是不顯著。3其他控制變量的實(shí)證結(jié)果是1董事會(huì)規(guī)模與會(huì)計(jì)報(bào)表重述為顯著正相關(guān)；2獨(dú)立董事席次比例與會(huì)計(jì)報(bào)表重述呈顯著負(fù)相關(guān)；3董事長(zhǎng)兼任總經(jīng)理的職務(wù)雙重性與會(huì)計(jì)報(bào)表重述呈顯著正相關(guān)；4未發(fā)現(xiàn)公司規(guī)模與財(cái)務(wù)報(bào)表重述間有顯著相關(guān)；5負(fù)債比率與財(cái)務(wù)報(bào)表重述呈顯著正相關(guān)。本論文共分為五章。具體內(nèi)容如下；第一部分研究背景、路徑及意義，介紹了開(kāi)展本研究的背景，研究的思路以及進(jìn)行本研究的理論價(jià)值和現(xiàn)實(shí)意義。第二部分相關(guān)概念和文獻(xiàn)回顧。通過(guò)相關(guān)概念的詮釋和界定，以及相關(guān)的文獻(xiàn)回顧，明確了論文的核心內(nèi)容、研究基礎(chǔ)等問(wèn)題。論文仔細(xì)回顧和分析了現(xiàn)有的研究文獻(xiàn)，以便更清晰的說(shuō)明引言部分提出的問(wèn)題，并為下文的研究提供依據(jù)和思路。由于會(huì)計(jì)報(bào)表重述是本研究的一個(gè)核心因素它的定義是本研究的關(guān)鍵，因此本文將會(huì)計(jì)報(bào)表重述的定義單列一節(jié)，筆者按照國(guó)外研究成果和國(guó)內(nèi)研究成果分別仔細(xì)討論了有關(guān)會(huì)計(jì)報(bào)表重述的研究成果。從文獻(xiàn)看，國(guó)外有關(guān)研究分為會(huì)計(jì)報(bào)表重述自身的相關(guān)研究、會(huì)計(jì)報(bào)表重述公司的特征、會(huì)計(jì)報(bào)表重述的后續(xù)結(jié)果、特殊行業(yè)的會(huì)計(jì)報(bào)表重述四大類(lèi)；國(guó)內(nèi)研究主要集中在差錯(cuò)更正的動(dòng)因分析，尤其是公2

簡(jiǎn)介：分類(lèi)號(hào)UDC密級(jí)193363L學(xué)位論文事務(wù)所審計(jì)任期與審計(jì)質(zhì)量關(guān)系的實(shí)證研究作者姓名徐宏昕指導(dǎo)教師曹德芳副教授東北大學(xué)工商管理學(xué)院財(cái)務(wù)管理研究所申請(qǐng)學(xué)位級(jí)別學(xué)科專(zhuān)業(yè)名稱(chēng)論文提交日期學(xué)位授予日期評(píng)閱人碩士學(xué)科類(lèi)別管理學(xué)會(huì)計(jì)學(xué)2008年1月4日論文答辯日期2008年1月15日答辯委員會(huì)席郭亞軍教授張?zhí)m霞副教授吳粒教授東北大學(xué)2008年1月O0’I1▲■■POADISSERTATIONINAUDITINGANDTHEORYTHEEMPIRICALSTUDYONTHERELATIONSHIPBETWEENAUDITTENUREANDAUDITQUALITYBYXUHONGXINSUPERVISORASSOCIATEPROFESSORCAODEFANGNORTHEASTERNUNIVERSITYJUNUARY2008

簡(jiǎn)介：武漢理工大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所質(zhì)量控制制度設(shè)計(jì)姓名余俊娟申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師張友棠20071101ABSTRACTTHEACCMMTINGINDUSTRYHASBEENDEVELOPEDMORETHAN20YEARSAFTERCPASYSTEMHAVEGOTBACKINOURCOUNTRYAGROUPOFCONSIDERABLESIZEANDPOWERFULACCOUNTINGILLMSHAVEBEENFORMEDASAFIRMTOPROVIDEAUDITSERVICESASAFIRMTOPROVIDEAUDITSERVICESASITSMAINBUSINESSQUALITYISTHECORNERSTONEOFITSSURVIVALANDDEVELOPMENTBUTINRECENTYEARS，ITHAPPENEDTHATANUMBEROFACCOUNTINGFINNSOFFEREDFALSEAUDITREPORTSFORTHEPUBLICCOMPANYBOTHDOMESTICANDABROADTHISPHENOMENONSERIOUSLYDAMAGEDTHEINTERESTSOFINVESTORSSHAKENTHEGOVERNMENTDEPARTMENTSANDTHECOMMUNITYSCONFIDENCEINPUBLICSECURITIESMARKETSANDTRIGGEREDASERIOUSCREDIBILITYCRISISOFCPASOHOWTOIMPROVEAUDITQUALITYANDHOWTOESTABLISHANDPERFECTTHEQUALITYCONTROLSYSTEMOFACCOUNTINGFIRM，ISBECOMINGTHEBASICOFTHE矗冊(cè)SSURVIVALANDDEVELOPMENTTHISTHESISATTEMPTSTOSTARTWITHTHECONSTRUCTIONPRACTICEFORQUALITYENNTROLSYSTEMOFTHEACCOUNTINGFIRM，ANDANALYZEHOWTOBUILDTHEQUALITYCONTROLSYSTEMINACCORDANCEWITHTHEQUALITYCONTROLCRITERIAFORTHEACCOUNTINGFIRMITHASBOTHPRACTICALANDTHEORETICALSIGNIFICANCEINTHATTHEIMPLEMENTATIONOFTHENEWINDEPENDENTAUDITINGSTANDARDSANDTHEIMPROVEMENTOFTHEBUSINESSQUALITYOFACCOUNTINGFINNTHISTHESISANALYZEDTHETOPICSBACKGROUNDANDTHESTATUSOFDOMESTICANDABROADRELATEDRESEARCHANDTHENANALYZETHETHEORYOFTHEACCOUNTINGFIRM’SQUALITYCONTROLSYSTEMCONSTRUCTION，EXPOUNDEDTHECONSTRUCTEDEAUSES，THEPRINCIPLES，METHODSANDFACTORSOFTHEACCOUNTINGFMN’QUALITYCONTROLSYSTEMONTHEBASISOFTHEORETICALANALYSIS，THETHESISSTUDIEDHOWTOBUILDTHEQUALITYCONTROLSYSTEMFROMTHREEASPECTS，INCLUDINGOVERALLSTRUCTURE，THEORGANIZATIONSYSTEM，MANAGEMENTSYSTEM，ANDIMPLEMENTATIONSYSTEMTHEORGANIZATIONSYSTEMMAINLYSTUDIEDTHEORGANIZATIONALSETUPSYSTEMANDTHEDIVISIONSYSTEMOFRESPONSIBILITIES；THEMANAGEMENTSYSTEMSTUDIEDTHEQUALITYCONTROLPOLICIES，KNOWLEDGEMANAGEMENT，PERSONNELDEPLOYMENTSYSTEM，THEUSEMANAGEMENTOFCOMPUTERSYSTEMS，INCIDENTMANAGEMENTSYSTEM，EVALUATIONANDREWARDANDPUNISHMENTSYSTEM；IMPLEMENTATIONSYSTEMISTOCARRYOUTTHESTUDIESFROMALLIMPLEMENTATIONASPECTSWHICHINVOLVEDINTHEAUDITBUSINESSFINALLY，THISTHESISSTUDIEDTHECASEOFDEZHENGACCOUNTINGFIRM’SIL

簡(jiǎn)介：東南大學(xué)碩士學(xué)位論文風(fēng)險(xiǎn)導(dǎo)向的中小型會(huì)計(jì)師事務(wù)所內(nèi)部控制系統(tǒng)的研究以南通ABC會(huì)計(jì)師事務(wù)所為例姓名余燕申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師吳斌20080501ASTUDYONTHEINNERCONTROLLINGSYSTEMOFRISKORIENTEDSMALLANDMEDIUMSIZEDACCOUNTANT0FFICEACASESTUDYOFNANTONGABCACCOUNTANTOFFICEGRADUATEYUYANSUPERVISORWUBINSOUTHEASTUNIVERSITYABSTRACTTHERESEARCHINTOTHEINNERCONTROLLINGSYSTEMOFRISKORIENTEDSMALLANDMEDIUMACCOUNTANTOFFICEAIMSTOPROTECTTHESECURITYANDINTEGRITYOFITSASSETS，ENSUREITSLEGALOPERATIONUNDERTHECONTROLOFOURCOUNTRY’SLAWSANDREGULATIONSANDDEVELOPITSREPUTATIONASWELLASPUBLICIMAGESOASTOENHANCEITSRISKENDURINGABILITY．BASEDONQUITEALOTOFREFERENCEONDOMESTICANDFOREIGNLITERATURES，THEARTICLEMAKESASTUDYOFTHEINNERCONTROLLINGSYSTEMINTERMSOFCYBERNETICS’PERSPECTIVEANDMETHODOLOGYTOGETHER麗TTLTHETHEORYOFRISKMANAGEMENT．THEREBYFULLTRACKINGAUDITISSUGGESTED．INFACT,NOWADAYS,QUITEANUMBEROFPROBLEMSSTILLEXISTINTHEINNERCONTROLLINGSYSTEMOFOURCOUNTRY’SACCOUNTANTOFFICESUCHASINADEQUATERISKENDURINGABILITYUNDERLYINGTHEFIRM’SSIZEANDORGANIZATIONALSTRUCTURE,UNREASONABLEKNOWLEDGESTRUCTUREOFSTAFFETC．ACCORDINGLY,ASERIESOFEFFECTIVEPROPOSALSALEMADEHEREBYSUCHASIMPROVESTAFFSKNOWLEDGESTRUCTURE,ADVANCETHEIRQUALITYANDLEVELS,DEVELOPTHEIRRISKIDENTIFICATIONSKILLS，IMPROVETHEOFFICE’SREPUTATIONANDENHANCEITSRISKENDURINGABILITYVIATHEEXPANSIONINITSSIZEANDTHEENLARGEMENTINITSBUSINESS,ASWELLASEVADE,CONVERTANDREDUCERISKSBYAVARIETYOFLEGALAPPROACHESSOANDSOON．FURTHERMORE,SOMEPRACTICALMETHODOLOGYANDSTRATEGIESHAVEBEENPUTFORWARDSOTHATAFULLANDEFFECTIVEINNERRISKCONTROLMANAGEMENTCANBEACCOMPLISHEDINDEED．KEYWORDSRISK；RISKMANAGEMENT；INNERCONTROL；AUDITRISKN

簡(jiǎn)介：分類(lèi)號(hào)UDC密級(jí)編號(hào)法學(xué)碩士學(xué)位論文中國(guó)企業(yè)WTO事務(wù)的法律風(fēng)險(xiǎn)控制碩士研究生指導(dǎo)教師學(xué)位級(jí)別學(xué)科、專(zhuān)業(yè)所在單位論文提交日期論文答辯日期學(xué)位授予單位張爽李麗英研究員法學(xué)碩士經(jīng)濟(jì)法學(xué)人文社會(huì)科學(xué)學(xué)院2008年04月2008年06月哈爾濱工程大學(xué)哈爾濱¨鼙人學(xué)碩十學(xué)伊論文ABSTRACTAFTERATTENDINGWTO，CHINESEENTERPRISESALSOCOMEINTOTHEINTERNATIONALIMARKETSASFOREIGNENTERPRISESJOINTHECHINESEMARKET．INTHEFRAMEOFWTO，ALLTHEECONOMICANDTRADEACTIVITIESMUSTCONFORMTOTHEREGULATIONOF“INTERNATIONALIZATIONOFGAMERULES”，WHETHERCHINESEENTERPRISESENTERINTOTHEINTERNATIONALMARKETS，ORVICEVISA．ASCHINAJOINEDINWTO，HOWTOUSETHELIMITEDTIMETOMAKEASUFFICIENTPREPARATIONFOR“INTERNATIONALIZATIONOFGAMERULES’’HASBECOMETHINGOFTOPPRIORITY．THUSTHEAUTHORWILLPROCEEDFROMSTRENGTHENINGTHEBUILDINGOFENTERPRISESLAWSANDREGULATIONS，CHANGINGOPERATIONCONCEPTS，ANDSTANDARDIZINGTHEFUNDAMENTALMANAGEMENT，ETC，ANDANALYZEHOWTHEENTERPRISESCONTROLTHELAWRISKSINWTOAFFAIRS．THATISTOOPERATEANDMANAGEENTERPRISESFROMACCEPTANCEOFTHEADMINISTRATIVEORDERTOACCORDWITHTHESTATELAWSANDREGULATIONS，ORFROMINAPASSIVEWAYTOANACTIVEANDINNOVATIVEWAY．THEOPERATIONOFSOCIALISTMARKETECONOMYTODAYHASGRADUALLYDEVELOPEDANDCOMPLETED，ANDTHEENTREPRENEURSANDENTERPRISEOPERATORSINCHINAHAVEMADECORRESPONDINGCHANGESINTHEIRMANAGEMENTCONCEPTS．HOWEVER,ASTHEREMARKOFTRADITIONALPLANNEDECONOMYLEFTINMINDS，WHICHEXISTSINTHEOPERATIONPATTERNANDMODELOFPRESENTMARKETECONOMY．，STILLINFLUENCEORRESTRICTTHECONCEPTSOFENTREPRENEURSANDENTERPRISEOPERATORS．THEREFORE，THEAUTHORATTEMPTSTOREMINDTHOSEENTERPRISEMANAGERSOFRAISINGTHEIRSENSESTOCONTROLLAWRISKS．ALTHOUGHMANYENTERPRISESHAVECHANGETHEWAYSOFOPERATIONANDMANAGEMENT，MOSTOFTHECHANGESWHICHHAVEBEENMADEARENOTACTIVEORCOMPLETE．THEWHOLECOUNTRYFACESOPPORTUNITIESANDCHALLENGESINATTENDINGWTO，WHICHRELATESTONOTONLYTHEFOREIGNECONOMYANDTRADEDEPARTMENTS，BUTALSOALLTHEGOVERNMENTFUNCTIONALDEPARTMENTS，ANDEVENAFFECTSTHEOPERATIONOFTHENATIONALECONOMYANDREFORM

簡(jiǎn)介：I摘要近幾年上市公司隨意變更會(huì)計(jì)師事務(wù)所的現(xiàn)象卻日益突出，而我國(guó)對(duì)于上市公司非強(qiáng)制輪換變更會(huì)計(jì)師事務(wù)所的監(jiān)管十分薄弱。雖然在這些上市公司年報(bào)中大多數(shù)沒(méi)有披露變更事務(wù)所的原因，或者披露的原因含糊不清，但中注協(xié)及社會(huì)各界都十分關(guān)注這一現(xiàn)象背后是否隱藏的審計(jì)意見(jiàn)購(gòu)買(mǎi)及上市公司盈余管理等動(dòng)機(jī)。上市公司過(guò)度盈余管理會(huì)導(dǎo)致報(bào)表不公允，會(huì)計(jì)信息失真，影響投資人決策，給市場(chǎng)經(jīng)濟(jì)帶來(lái)嚴(yán)重不良后果。因此本文將從理論和實(shí)證兩方面論證會(huì)計(jì)師事務(wù)所變更與上市公司盈余管理的相關(guān)性，對(duì)上市公司變更會(huì)計(jì)師事務(wù)所監(jiān)管提出建議，并希望引起投資人和監(jiān)管者的共同重視。本文的內(nèi)容分為五個(gè)部分第一章引言部分首先綜述文章的研究背景及意義，并對(duì)本文的結(jié)構(gòu)布局和國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行了闡述。第二章本文基礎(chǔ)理論分析部分對(duì)盈余管理、會(huì)計(jì)師事務(wù)所變更以及轉(zhuǎn)換成本概念進(jìn)行了界定；運(yùn)用委托代理理論、信息不對(duì)稱(chēng)理論、產(chǎn)權(quán)理論和博弈論對(duì)企業(yè)盈余管理行為和動(dòng)機(jī)進(jìn)行分析。第三章隨后在會(huì)計(jì)師事務(wù)所變更的原因及動(dòng)機(jī)分析中，本文分析了上市公司披露的變更會(huì)計(jì)師事務(wù)所的原因的不合規(guī)和不合理性，并結(jié)合轉(zhuǎn)換成本概念推測(cè)上市公司變更會(huì)計(jì)師事務(wù)所的盈余管理動(dòng)機(jī)，然后通過(guò)上市公司變更會(huì)計(jì)師事務(wù)所前后盈余指標(biāo)變化初步證明上市公司變更會(huì)計(jì)師事務(wù)所的盈余管理動(dòng)機(jī)，并闡述了這一動(dòng)機(jī)實(shí)現(xiàn)的不良后果。第四章在實(shí)證分析中，本文運(yùn)用修正JONES模型計(jì)算變更和未變更會(huì)計(jì)師事務(wù)所上市公司的可操控應(yīng)計(jì)利潤(rùn)率，以可操控應(yīng)計(jì)利潤(rùn)率代表上市公司盈余管理程度，對(duì)會(huì)計(jì)師事務(wù)所變更與上市公司盈余管理相關(guān)性進(jìn)行回歸分析，驗(yàn)證兩者之間的相關(guān)性假設(shè)。第五章在理論和實(shí)證分析的基礎(chǔ)上，本文提出理論研究結(jié)論與實(shí)證研究結(jié)論，最后從加強(qiáng)對(duì)上市公司變更會(huì)計(jì)師事務(wù)所監(jiān)管方面提出政策建議，并展望了未來(lái)研究方向。本文的創(chuàng)新點(diǎn)及特色在于將戰(zhàn)略管理中的轉(zhuǎn)換成本概念引入理論分析中，通過(guò)分析會(huì)計(jì)師事務(wù)所提供的服務(wù)，得出上市公司更換事務(wù)所存在很高的轉(zhuǎn)換成本的結(jié)論，從而推斷出正常情況下，上市公司不愿輕易更換事務(wù)所，并結(jié)合我國(guó)實(shí)際論證了上市公司自愿變更事務(wù)所存在盈余管理動(dòng)機(jī)的可能性。選取2006和2007年變更和未變更會(huì)計(jì)師事務(wù)所的上市公司作為研究樣本，運(yùn)用修正JONES

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)博士學(xué)位論文中國(guó)IPO市場(chǎng)上市公司會(huì)計(jì)師事務(wù)所選擇行為研究姓名趙莎申請(qǐng)學(xué)位級(jí)別博士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師蔡春20080501中國(guó)IPO市場(chǎng)上市公司會(huì)計(jì)師事務(wù)所選擇行為研究的需求，而會(huì)計(jì)師事務(wù)所變更則會(huì)反映特定上市公司對(duì)審計(jì)產(chǎn)品需求的變化。本文試圖站在審計(jì)市場(chǎng)需求方角度，探討政府干預(yù)、成本效益因素、公司特有風(fēng)險(xiǎn)對(duì)我國(guó)上市公司在IPO市場(chǎng)上的審計(jì)師選擇行為的影響，并檢驗(yàn)我國(guó)IPO公司會(huì)計(jì)師事務(wù)所選擇行為的經(jīng)濟(jì)需求動(dòng)因?qū)徲?jì)信息功能需求和保險(xiǎn)功能需求，以期在口O公司會(huì)計(jì)師事務(wù)所選擇的問(wèn)題上得到一些有意義的啟示。因此，本文的研究主要集中于三個(gè)方面第一，描述中國(guó)口O市場(chǎng)會(huì)計(jì)師事務(wù)所選擇行為的市場(chǎng)需求特征和IPO審計(jì)服務(wù)市場(chǎng)的制度背景；第二，檢驗(yàn)并解釋中國(guó)IPO市場(chǎng)會(huì)計(jì)師事務(wù)所選擇行為的影響因素；第三，檢驗(yàn)和分析IPO公司審計(jì)師選擇的經(jīng)濟(jì)需求動(dòng)因，即通過(guò)實(shí)證分析的方法檢驗(yàn)IPO公司對(duì)審計(jì)信息功能和保險(xiǎn)功能的需求狀況。本文一共六章，第1章是對(duì)全文研究思路和方法的導(dǎo)論介紹，第6章對(duì)全文的研究結(jié)論做了總體概括，探討了本文的主要?jiǎng)?chuàng)新點(diǎn)、局限性、后續(xù)研究可能的方向以及相關(guān)政策建議。除這兩章外，全文從結(jié)構(gòu)上共分為三個(gè)部分第一部分，即第2章，IPO公司會(huì)計(jì)師事務(wù)所選擇行為研究的理論框架。本部分重點(diǎn)從受托經(jīng)濟(jì)責(zé)任觀的角度分析了IPO審計(jì)市場(chǎng)的行為主體和IPO公司的外部審計(jì)需求，并在探討首次公開(kāi)發(fā)行抑價(jià)的理論解釋的基礎(chǔ)上以期尋求審計(jì)師在公司首次公開(kāi)發(fā)行過(guò)程中角色的理論解釋。，第二部分，即第3章。在這部分，筆者主要探討IPO市場(chǎng)會(huì)計(jì)師事務(wù)所選擇行為的相關(guān)制度背景。IPO審計(jì)需求市場(chǎng)是整體審計(jì)需求市場(chǎng)的一部分，本部分首先回顧了我國(guó)整體審計(jì)需求市場(chǎng)從萎縮中斷到自愿需求程度不斷加大的發(fā)展歷程，以期管中窺豹，得出我國(guó)IPO審計(jì)需求市場(chǎng)發(fā)展的總體趨勢(shì)。在分析我國(guó)審計(jì)需求市場(chǎng)發(fā)展趨勢(shì)的基礎(chǔ)上，筆者進(jìn)一步闡述了我國(guó)新股發(fā)行上市審計(jì)制度安排中的政府控制特征。第三部分，第4、5章。在這部分主要通過(guò)實(shí)證分析描述和檢驗(yàn)我國(guó)IPO市場(chǎng)會(huì)計(jì)師事務(wù)所選擇行為的影響因素及審計(jì)的信息功能和保險(xiǎn)功能對(duì)我國(guó)IPO公司審計(jì)需求的影響。在第4章，筆者通過(guò)自選擇分析模型，對(duì)IPO公司會(huì)計(jì)師事務(wù)所選擇行為的內(nèi)生性問(wèn)題加以控制，研究發(fā)現(xiàn)，在選擇普通會(huì)計(jì)師事務(wù)所的IPO公司樣本組，自選擇分析結(jié)果與成本最小化假設(shè)一致，且對(duì)于條件期望成本的分析進(jìn)一步證明，該組樣本公司的實(shí)際會(huì)計(jì)師事務(wù)所聲譽(yù)類(lèi)型選擇符合成本最小化假設(shè)；但知名會(huì)計(jì)師事務(wù)所樣本組的自選擇變量系數(shù)不顯著。并且IPO公司在選擇普通會(huì)計(jì)師事務(wù)所時(shí)，國(guó)有實(shí)際控制人與總成2

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文跨國(guó)公司海關(guān)事務(wù)戰(zhàn)略管理姓名鄒浩申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)企業(yè)管理指導(dǎo)教師范黎波20090228ABSTRACTTHEECONOMICGLOBALIZATIONISBRINGINGTOCOMPANIESMOREANDMOREINTERNATIONALTRADEACTIVITIESANDMULTINATIONALOPERATIONSINSIGNIFICANTLYINCREASINGSCALECROSSTHEBORDERSHOWEVERTHECOMPLEXITYDIVERSITYANDVARIANCEOFCUSTOMSTARIFFSYSTEMSUPERVISIONREGULATIONANDCLEARANCEMODELHASBECOMEABIGCHALLENGETOTHEMULTINATIONALCOMPANIES，NOTWITHSTANDINGTHEOPPORTUNITIESANDBENEFITFROMTHEMOREANDMORETRANSPARENTANDCONVENIENTCUSTOMSPOLICIESANDTRADEFACILITIESASTHERESULTOFECONOMICGLOBALIZATIONNATURALLYTHECUSTOMSAFFAIRSMANAGEMENTHASBEENCONSIDEREDASANIMPORTANTFACTORINTHESUPPLYCHAINSTRATEGYOFMULTINATIONAICOMPAMESTHISARTICLEUSESTHETHEORYOFBUSINESSSTRATEGYANDSUPPLYCHAINMANAGEMENTANDTAKESTHEMETHODOFCASESTUDYTOANALYZEHOWTOIDENTIFYTHEDEMANDSANDRISKSOFCUSTOMSAFFAIRSINMULTINA。TIONAIOPERATIONSFROMTHEVIEWOFSUPPLYCHAINMANAGEMENTITFURTHERMAKESTHESTUDYANDANALYSISONHOWTOTAKEPROPERSTRATEGYANDORGANIZATIONINCUSTOMSAFFAIRSMANAGEMENTANDREALIZETHEEFFECTIVENESSANDOPTIMIZATIONOFCUSTOMSRELATEDPROCESSESASWELLASTOPREEVALUATEANDCONTROLTHERELATEDRISKSBYANALYZINGTHECURRENTSTATUSOFMULTINATIONAICOMPANIESWITHTHEANALYSISMADEANDSOLUTIONPROPOSEDITAIMSTOTHEGOALSOFCOMPLIANCE，EFFICIENCYANDCOSTEFFECTIVENESSFORWHICHTHECUSTOMSAFFAIRSMANAGEMENTMAYSERVEANDSATISFYTHECOMPANY’SHIGHLEVELSUPPLYCHAINSTRATEGYREQUIREDFORDEALINGWITHMOREANDMOREIMPETUOUSEXTERNALCOMPETITIONANDALSEALIZETHEBALANCEBETWEENTHELAWSANDREGULATION，INTERNATIONALPRACTICES，MORALNORMALIZATIONANDBUSINESSOPERATIONTHETEXTISCOMPOSEDOFFOURCHAPTERSCHAPTERIISFOREWORDWHICHBRINGSFORWARDTHE0BJECTIVESPURPOSEANDMETHODOFTHISSTUDYCHAPTERIIPROVIDESGENERALIILUSTRATIONOFCUSTOMSAFFAIRSMANAGEMENTOFMULTINATIONALCOMPANYITILLUSTRATESTHENECESSITYCONTENTSMETHODSANDISSUESTOBECONCERNEDOFCUSTOMSAFFAIRSMANAGEMENTOFMULTINATIONALCOMPANYTHROUGHTHESTUDYANDANALYSISONTHECURRENTSTATUSANDEXISTINGPROBLEMSINCOMBINATIONWITHTHECHARACTERISTICSOFOPERATIONANDSUPPLYCHAINMANAGEMENTOFMULTINATIONALCOMPANYCHAPTERIⅡISTOUSETHEREALCASEOFACOMPANYTOPROPOSETHESOLUTIONOFHOWTODESIGNANDIMPLEMENTTHESTRATEGYOFCUSTOMSAFFAIRSMANAGEMENTITFIRSTLYANALYZESTHEDEMANDSOFACOMPANYINCUSTOMSAFFAIRSMANAGEMENT，ANDTHENPROPOSESTHESOLUTIONINASPECTOFHIGHLEVELSTRATEGYPRINCIPLES，METHODSANDTECHNICAITOOLS，ANDFINALLYADDRESSESTHEPROBLEMSANDSUGGESTIONSFOREFFECTIVEIMPLEMENTATIONOFCUSTOMSAFFAIRSSTRATEGYASTHEREFERENCETOOTHERMULTIHATIONALCOMPANIESCHAPTERIVISTHECONCLUSIONOFTHISTEXTKEYWORDMULTINATIONALCOMPANYSUPPLYCHAIN，CUSTOMSAFFAIRS，STRATEGY

簡(jiǎn)介：江西財(cái)經(jīng)大學(xué)碩士學(xué)位論文上市公司會(huì)計(jì)師事務(wù)所選擇機(jī)制探析姓名謝周勇申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師蔣堯明20080501明其方法本身或是不可行，或是存在值得改進(jìn)完善的地方。其一，在委托人選取方面，未能跳出公司治理結(jié)構(gòu)框架內(nèi)。無(wú)論將審計(jì)委托權(quán)交股東會(huì)、董事會(huì)、監(jiān)事會(huì)還是交審計(jì)委員會(huì)，都仍舊在公司治理結(jié)構(gòu)框架內(nèi)，都不能擺脫公司控制人的控制。其二，將委托權(quán)與監(jiān)督權(quán)割裂。會(huì)計(jì)師事務(wù)所本是受委托人之委托進(jìn)行審計(jì)，作為代理人理應(yīng)受到委托人的監(jiān)督。但目前提出的選擇機(jī)制都割裂了這種托代理關(guān)系。其三，從一種審計(jì)合謀跳入另一種審計(jì)合謀或?qū)徲?jì)尋租。一些學(xué)者雖然意識(shí)到可將委托權(quán)交由公司外部，如實(shí)行財(cái)務(wù)報(bào)表保險(xiǎn)制度，但這種市場(chǎng)化運(yùn)作又帶來(lái)新的問(wèn)題。本文的研究力圖克服以往研究的不足，系統(tǒng)地分析了會(huì)計(jì)師事務(wù)所選擇機(jī)制的各個(gè)要素，以尋求建立一個(gè)完善的會(huì)計(jì)師事務(wù)所選擇機(jī)制。本文用歷史的觀點(diǎn)看審計(jì)的起源、發(fā)展和會(huì)計(jì)師事務(wù)選擇機(jī)制的演進(jìn)。用辯證的觀點(diǎn)看現(xiàn)行的和理論界提出的會(huì)計(jì)師事務(wù)所選擇機(jī)制的優(yōu)缺點(diǎn)。透過(guò)現(xiàn)象看本質(zhì)地尋求會(huì)計(jì)師事務(wù)所選擇機(jī)制優(yōu)劣標(biāo)準(zhǔn)，并最終建立符合這一標(biāo)準(zhǔn)的優(yōu)化的會(huì)計(jì)師事務(wù)所選擇機(jī)制?？茖W(xué)的會(huì)計(jì)師事務(wù)所選擇機(jī)制應(yīng)有助于實(shí)現(xiàn)社會(huì)審計(jì)的目的，即為維護(hù)社會(huì)公眾利益進(jìn)行獨(dú)立審計(jì)并出具客觀公正的審計(jì)報(bào)告。要實(shí)現(xiàn)這一目的，首先在于選擇正確的委托人，確保注冊(cè)會(huì)計(jì)師的利益與上市公司利益嚴(yán)格分離，建立一種委托人、審計(jì)人和被審計(jì)人三足鼎立的會(huì)計(jì)師事務(wù)所選擇機(jī)制，以保證審計(jì)獨(dú)立性，以利于減小誤受風(fēng)險(xiǎn)。在現(xiàn)有會(huì)計(jì)師事務(wù)所選擇機(jī)制中，對(duì)注冊(cè)會(huì)計(jì)師的選聘權(quán)往往屬于董事會(huì)，而對(duì)上市公司審計(jì)業(yè)務(wù)的監(jiān)督權(quán)卻主要由注冊(cè)會(huì)計(jì)師協(xié)會(huì)或證監(jiān)會(huì)來(lái)行使。董事會(huì)對(duì)審計(jì)業(yè)務(wù)的監(jiān)督僅限于看注冊(cè)會(huì)計(jì)師是否按審計(jì)業(yè)務(wù)約定書(shū)規(guī)定完成審計(jì)工作，提交審計(jì)報(bào)告。而對(duì)審計(jì)報(bào)告的質(zhì)量無(wú)法監(jiān)督，加大了審計(jì)業(yè)務(wù)的誤拒風(fēng)險(xiǎn)。通過(guò)對(duì)當(dāng)前我國(guó)會(huì)計(jì)師事務(wù)所選擇機(jī)制所存在問(wèn)題的詳細(xì)分析，并與我國(guó)上市公司的實(shí)情相結(jié)合，本文對(duì)如何構(gòu)建我國(guó)上市公司會(huì)計(jì)師事務(wù)所選擇機(jī)制進(jìn)行了較為深入的研究，并提出了相應(yīng)的對(duì)策。本文認(rèn)為，由中國(guó)證監(jiān)會(huì)與中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)成立聯(lián)合機(jī)構(gòu)上市公司審計(jì)管理服務(wù)中心，作為代位委托人是一種科學(xué)的會(huì)計(jì)師事務(wù)所選擇機(jī)制。將會(huì)計(jì)師事務(wù)所選擇權(quán)轉(zhuǎn)移給具有公信力的社會(huì)公共機(jī)構(gòu)后，必須將選擇方式作相應(yīng)改變，即公開(kāi)招投標(biāo)是一種比較好的選擇方式。審計(jì)招投標(biāo)制度的核心功能，在于它通過(guò)一套規(guī)定程序，保證了會(huì)計(jì)師事務(wù)所選擇活動(dòng)能夠公開(kāi)透明、有序競(jìng)爭(zhēng)、高效實(shí)施。本文從委托人選擇、招標(biāo)投機(jī)制設(shè)計(jì)、標(biāo)書(shū)評(píng)價(jià)、招標(biāo)人對(duì)審計(jì)質(zhì)量監(jiān)督這四個(gè)要素為基礎(chǔ)，以此來(lái)構(gòu)建我國(guó)上市公司的會(huì)計(jì)師事務(wù)所機(jī)制。關(guān)鍵詞上市公司會(huì)計(jì)師事務(wù)所選擇機(jī)制2

簡(jiǎn)介：南京理工大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所的審計(jì)風(fēng)險(xiǎn)管理研究姓名竇鑫豐申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)管理科學(xué)與工程指導(dǎo)教師程龍生20071228ABSTRACTSOCIALAUDITPLAYSALLIMPORTANTROLEINTHEECONOMYHOWEVERSINCE1960’S，ALONGWITHTHECHANGESOFSOCIAL，ECONOMICANDLEGALENVIRONMENTS，THECOMPLICATIONSOFAUDITEDCOMPANIESANDTHEIRACTIVITIES，ANDTHERISINGOFTHEEXPECTATIONOFTHEPUBLICOHSOCIALAUDIT，ACCOUNTINGFIRMSHAVEEXPERIENCEDINCESSANTLAWSUITCASESANDSUFFEREDBADLOSSESPARTICULARLYINTHEBEGINNINGOFTHISCENTURYASERIESOFDOMESTICANDFOREIGNFAMOUSBUSINESSFRAUDANDAUDITFAILURECASESMAKEACCOUNTINGFIRMS’AUDITRISKMANAGEMENTBECOMEMOREEXIGENTAUDITRISKHASBECOMECOREOFMODEMRISKORIENTEDAUDITPATTEM，ANDSTRENGTHENINGAUDITRISKMANAGEMENTISOFREALISTICSIGNIFICANCEFORCHINESEACCOUNTINGFIRMSTOINCREASEAUDITQUALITYLIGHTENAUDITRESPONSIBILITYANDENHANCECOMPETITIVENESSTHEARTICLECONDUCTSTHERESEARCHCIRCLINGAROUNDAUDITRISKMANAGEMENTOFACCOUNTINGFIRMSFIRSTLYTHEARTICLEINTRODUCESTHEBACKGROUNDANDTHESIGNIFICANCEOFTHERESEARCHTHEEXISTINGSTUDYRESULTSINCHINAANDABROAD，ANDTHEPURPOSE，APPROACHESANDSTRATEGIESOFTHERESEARCHINTHESECONDPART，THEARTICLEANALYZESTHESTATUSQUOANDPROBLEMSOFCHINESEACCOUNTINGFIRMSIMPLEMENTINGAUDITRISKMANAGEMENT，THEN，THEARTICLEDISCUSSESTHERELEVANTCONCEPTSANDBASICTHEORIESFROMTHEASPECTSOFAUDITRISKANDAUDITRISKMANAGEMENTINTHISPART，THEEVOLVEMENTOFAUDITRISKMODELISDISCUSSEDINDETAILTHEFOURTHPARTISTHEKEYOFTHERESEARCH，WHERETHEARTICLESTUDIESSPECIFICALLYTHEAUDITRISKMANAGEMENTWORKSINTHEEACHSTEPOFANAUDITPROJECT，ANDLISTSSOMEOTHERASSISTANTMEASURESTOSTRENGTHENAUDITRISKMANAGEMENTINTHEFIFTHPART，THEARTICLEEXPLAINSANDDEMONSTRATESTHEAPPLICABLEAUDITRISKEVALUATIONMETHODSLASTLYTHEARTICLECONCLUDESTHEWHOLERESEARCHKEY_RORDSACCOUNTINGFIRMS；AUDITRISK；MANAGEMENT；EVALUATIONIL

簡(jiǎn)介：中國(guó)海洋大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制研究基于事務(wù)所組織文化的視角姓名劉從偉申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師房巧玲20071201

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簡(jiǎn)介：華中科技大學(xué)碩士學(xué)位論文湖北省大中型會(huì)計(jì)師事務(wù)所發(fā)展契機(jī)及管理優(yōu)化姓名陳明東申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師王韜20080401華中科技大學(xué)碩士學(xué)位論文IIABSTRACTTHECPASYSTEMHASMADECONSIDERABLEPROGRESSSINCETHEFIRSTCPAFIRMWASESTABLISHEDINSHANGHAIIN1981ASTOTHELARGEMEDIUMSIZEDCPAFIRMSINHUBEITHEYLOCATEDINCENTRALCHINATHEPOLICYOFCENTRALCHINARISINGHASBRINGGREATOPPTUNITYTOTHEMBUTTHEINFILTRATIONTOTHECENTRALCHINABYTHEWLDSBIGFOURCPAFIRMSTHEOTHERFEIGNCPAFIRMSHASBECOMEAGREATCHALLENGETOTHELOCALCPAFIRMSTHELARGEMEDIUMSIZEDCPAFIRMSINHUBEISHOULDANALYSISDEEPLYTOTHECURRENTENVIRONMENTTHENTHEYCANDETERMINELONGTERMDEVELOPMENTSTRATEGYTHEYSHOULDALSOTAKEEFFECTIVEMEASURESTOENHANCECECOMPETITIVENESSTHISTHESISBASEDONCHINA’SAUDITINGMARKETUSEDSUCHMETHODSTODOTHERESEARCHASCOMPARISONINDUCTIONETCITDIDANANALYSISSTUDYONTHESURVIVALENVIRONMENTOFTHELARGEMEDIUMSIZEDCPAFIRMSINHUBEIFIRSTLYTHELARGEMEDIUMSIZEDCPAFIRMSINHUBEIAREGETTINGCOMPETITIVEINTHEMARKETSITUATIONSECONDLYINTHEMACROECONOMICENVIRONMENTCHINASECONOMYISDEVELOPINGSTABLYRAPIDLYSOISHUBEI’SECONOMYFINALLYCHINAHASPROMULGATEDCPATEACCOUNTINGSTARDSINDEPENDENTAUDITGUIDELINESWHICHMAKETHEFINANCIALMANAGEMENTTHEAUDITMARKETMENMALITISOBVIOUSTHATTHELARGEMEDIUMSIZEDCPAFIRMSINHUBEIAREFACINGRAPIDDEVELOPMENTOPPTUNITIESINDERTOGRASPTHEOPPTUNITYFDEVELOPMENTIMPROVETHEIRCECOMPETITIVENESSTHELARGEMEDIUMSIZEDCPAFIRMSINHUBEINEEDTOOPTIMIZETHEMANAGEMENTATTHESAMETIMETHEIRMANAGEMENTMUSTBEREFERREDTOAHIGHLEVELTHISTHESISDIDANANALYSISSTUDYONTHESTAKEHOLDERSTHEIRREQUESTTOCPAFIRMSPUTFWARDSPECIFICMEASURESTOOPTIMIZETHEMANAGEMENTTOMEETTHEIRREQUESTDOINGBETTERINQUALITYCONTROLSYSTEMHUMANRESOURCEMANAGEMENTSYSTEMFINANCIALMANAGEMENTSYSTEMCAPITALMANAGEMENTSYSTEMINFMATIONMANAGEMENTSYSTEMIMAGEMANAGEMENTSYSTEMITCANMAKETHELARGEMEDIUMSIZEDCPAFIRMSINHUBEIMECOMPETITIVEKEYWDSCOMPETITIVEDEVELOPMENTOPPTUNITYMANAGEMENTSYSTEMBETTERMANAGEMENT

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