簡(jiǎn)介：分類號(hào)一一UDC密級(jí)編號(hào)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(qǐng)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(huì)主席評(píng)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(jiǎn)介：湖南大學(xué)碩士學(xué)位論文會(huì)計(jì)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(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)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(jiǎn)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(xiàng)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(jī)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)?？梢赃m當(dāng)復(fù)制論文的部分或全部內(nèi)容用于學(xué)術(shù)活動(dòng)。學(xué)位論文儲(chǔ)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(shí)間年月日各密級(jí)的最長保密年限及書寫格式規(guī)定如下摘要摘要獨(dú)立審計(jì)是市場(chǎng)經(jīng)濟(jì)運(yùn)行配套機(jī)制的重要組成部分。會(huì)計(jì)師事務(wù)所提供的審計(jì)鑒證，不僅是市場(chǎng)中介的專業(yè)服務(wù)，而且是提高信息透明度，促進(jìn)市場(chǎng)參與者之間達(dá)成交易的關(guān)鍵環(huán)節(jié)。獨(dú)立審計(jì)效用的發(fā)揮，不僅關(guān)系到注冊(cè)會(huì)計(jì)師行業(yè)自身的生存和發(fā)展，也對(duì)優(yōu)化經(jīng)濟(jì)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(jì)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(chǎng)經(jīng)濟(jì)中的獨(dú)立經(jīng)營實(shí)體，會(huì)計(jì)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(huì)經(jīng)濟(jì)產(chǎn)業(yè)類似，會(huì)計(jì)師事務(wù)所效率反映了不同會(huì)計(jì)師事務(wù)所利用和配置審計(jì)資源，提供審計(jì)鑒證服務(wù)的能力。但是，審計(jì)活動(dòng)所具有的經(jīng)濟(jì)性和社會(huì)性雙重屬性，使得會(huì)計(jì)師事務(wù)所的效率評(píng)價(jià)同時(shí)涉及數(shù)量和質(zhì)量的衡量。效率評(píng)價(jià)結(jié)果既反映了不同會(huì)計(jì)師事務(wù)所投入與產(chǎn)出的決策差異，也體現(xiàn)出市場(chǎng)對(duì)不同審計(jì)質(zhì)量的激勵(lì)作用。效率評(píng)價(jià)能夠讓監(jiān)管者和市場(chǎng)參與者從一個(gè)新的角度探索完善獨(dú)立審計(jì)制度，提升獨(dú)立審計(jì)績效的路徑。因此，研究會(huì)計(jì)師事務(wù)所效率問題具有重要的理論和現(xiàn)實(shí)意義。本文采用隨機(jī)前沿分析方法SFA，對(duì)我國會(huì)計(jì)師事務(wù)所20022004年間的效率狀況進(jìn)行實(shí)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(huì)計(jì)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(huì)計(jì)師事務(wù)所理論最小成本占實(shí)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(shí)際成本越接近最小成本，在其他條件相同的條件下，審計(jì)資源的投入越少；反之，效率結(jié)果越低說明審計(jì)資源的投入越多。與通常的商品和服務(wù)不同，審計(jì)有正負(fù)兩種經(jīng)濟(jì)效果，只有高質(zhì)量審計(jì)才能增加社會(huì)經(jīng)濟(jì)價(jià)值，低質(zhì)量審計(jì)則可能會(huì)造成社會(huì)經(jīng)濟(jì)價(jià)值的減少。已有的研究表明，審計(jì)質(zhì)量是注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)并報(bào)告被審計(jì)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(jì)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(jì)質(zhì)量，即審計(jì)質(zhì)量與審計(jì)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(huì)計(jì)師事務(wù)所審計(jì)資源投入越多，其效率值越低，即樣本效率值與審計(jì)資源投入成反比。因此，本文量度的效率結(jié)果與審計(jì)質(zhì)量成反比關(guān)系，同等條件下，樣本會(huì)計(jì)師事務(wù)所

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所行業(yè)專長與審計(jì)質(zhì)量相關(guān)度研究姓名王敏申請(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(jiǎn)介：北京工商大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所審計(jì)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(jìng)爭(zhēng)力的思考姓名王彥超申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師趙保卿20060601會(huì)計(jì)師事務(wù)所審計(jì)業(yè)務(wù)和管理咨詢服務(wù)的有效結(jié)合關(guān)鍵詞審計(jì)業(yè)務(wù)；管理咨詢服務(wù)；有效結(jié)合；事務(wù)所競(jìng)爭(zhēng)力Ⅱ

簡(jiǎn)介：隨著INTER和計(jì)算機(jī)技術(shù)的迅猛發(fā)展，電子商務(wù)、聯(lián)機(jī)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(shí)現(xiàn)各類計(jì)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(xì)節(jié)，向用戶展現(xiàn)出一個(gè)單一、簡(jiǎn)單的開發(fā)平臺(tái)，使企業(yè)級(jí)的應(yīng)用開發(fā)、部署與管理變得輕松和諧。本平臺(tái)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(dòng)態(tài)地開發(fā)和部署所需的商業(yè)系統(tǒng)。本平臺(tái)采用了面向事務(wù)處理的中間件技術(shù)以及自適應(yīng)機(jī)制，同時(shí)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(shí)現(xiàn)模型和框架級(jí)設(shè)計(jì)實(shí)現(xiàn)。課題的最終成果為設(shè)計(jì)一個(gè)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(shí)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(gè)活動(dòng)的”并發(fā)”度，從而縮短長事務(wù)處理的執(zhí)行時(shí)間，極大提高該事務(wù)處理成功運(yùn)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(jiǎn)介：北京交通大學(xué)碩士學(xué)位論文我國會(huì)計(jì)師事務(wù)所客戶關(guān)系研究姓名劉吉濤申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師郝宇欣20060201

簡(jiǎn)介：湖南大學(xué)碩士學(xué)位論文會(huì)計(jì)師事務(wù)所合伙債務(wù)清償問題研究姓名周家文申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王善平20051008會(huì)計(jì)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(jiǎn)介：學(xué)投代再10246學(xué)號(hào)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(jī)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(jí)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(jī)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(jiǎn)介：哈爾濱工業(yè)大學(xué)碩士學(xué)位論文申洲會(huì)計(jì)師事務(wù)所實(shí)施人力資源成本管理的研究姓名陳明申請(qǐng)學(xué)位級(jí)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(jiǎn)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(qǐng)?jiān)谝陨舷鄳?yīng)括號(hào)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(jiǎn)介：廠■一R，I嗣。；學(xué)校編碼10384學(xué)號(hào)B200311032庶YI||IIIILLLRLLLLLFLLRLLLIY1812781分類號(hào)密級(jí)UDCN文；博士學(xué)位論文我國會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量實(shí)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(huì)計(jì)學(xué)2006年4月2006年6月2006年月答辯委員會(huì)主席評(píng)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(dú)立完成的研究成果。本人在論文寫作中參考的其他個(gè)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(jiǎn)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(jì)與實(shí)現(xiàn)姓名袁尉杰申請(qǐng)學(xué)位級(jí)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(jiǎn)介：湖南大學(xué)碩士學(xué)位論文我國會(huì)計(jì)師事務(wù)所核心競(jìng)爭(zhēng)力研究姓名朱慧申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉桂良20051008我國會(huì)計(jì)師事務(wù)所核心競(jìng)爭(zhēng)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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