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簡(jiǎn)介：東北大學(xué)碩士學(xué)位論文企業(yè)級(jí)異步事務(wù)處理問題的研究和實(shí)踐姓名王琦申請(qǐng)學(xué)位級(jí)別碩士專業(yè)計(jì)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(jiǎn)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(guó)會(huì)計(jì)師事務(wù)所的服務(wù)營(yíng)銷研究系別專業(yè)作者導(dǎo)師完成日期會(huì)計(jì)學(xué)院會(huì)計(jì)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(jiǎn)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?jī)?nèi)容，第章審計(jì)舞弊與會(huì)計(jì)師事務(wù)所組織形式的關(guān)聯(lián)性研究?jī)蓹?quán)分離、經(jīng)理人回報(bào)、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(bào)管理舞弊的內(nèi)在動(dòng)力””二自我合理化管理舞弊的借口審計(jì)舞弊與管理舞弊審計(jì)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(jì)舞弊的行為機(jī)制信息不對(duì)稱審計(jì)舞弊的行為土壤”，，’賠償責(zé)任安排是扼制審計(jì)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(duì)而言更有威懾力”‘小結(jié)合伙制是扼制審計(jì)舞弊的理性選擇第章會(huì)計(jì)師事務(wù)所組織形式改革的國(guó)際比較研究美國(guó)會(huì)計(jì)師事務(wù)所組織形式改革的歷史與動(dòng)力，’美國(guó)會(huì)計(jì)師事務(wù)所組織形式改革的過程描述美國(guó)會(huì)計(jì)師事務(wù)所組織形式改革的動(dòng)力法國(guó)會(huì)計(jì)師事務(wù)所組織形式改革的背景與特色法國(guó)會(huì)計(jì)師事務(wù)所組織形式的歷史與現(xiàn)狀，’，政府審計(jì)為主，一事務(wù)所普遍規(guī)模不大且以非審計(jì)業(yè)務(wù)為主”保證審計(jì)質(zhì)量的措施相對(duì)完善我國(guó)會(huì)計(jì)師事務(wù)所脫鉤改制的成績(jī)與問題’獨(dú)立性增強(qiáng)脫鉤的成績(jī)大多選擇有限責(zé)任公司制改制尚待深入，

簡(jiǎn)介：點(diǎn)擊查看更多一個(gè)分布式事務(wù)管理控制機(jī)制的設(shè)計(jì)實(shí)現(xiàn).pdf精彩內(nèi)容。

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文基于分散競(jìng)爭(zhēng)市場(chǎng)的會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)戰(zhàn)略姓名唐立申請(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20050401競(jìng)爭(zhēng)，將自身優(yōu)勢(shì)與機(jī)會(huì)充分對(duì)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(jìng)爭(zhēng)勢(shì)力的基本競(jìng)爭(zhēng)戰(zhàn)略。制定適宜的競(jìng)爭(zhēng)戰(zhàn)略的過程顯示了會(huì)計(jì)師事務(wù)所對(duì)分析市場(chǎng)、把握市場(chǎng)的強(qiáng)烈需求。制定會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)戰(zhàn)略的本質(zhì)在于把會(huì)計(jì)師事務(wù)所與其所面對(duì)的市場(chǎng)聯(lián)系起來(lái)，所以市場(chǎng)的分析構(gòu)成了制定競(jìng)爭(zhēng)戰(zhàn)略的基點(diǎn)，或者說競(jìng)爭(zhēng)戰(zhàn)略的制定是以市場(chǎng)為導(dǎo)向的。第二部分介紹了國(guó)外會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)戰(zhàn)略。西方審計(jì)市場(chǎng)的發(fā)展已經(jīng)有四百多年的歷史了，目前國(guó)外的審計(jì)市場(chǎng)呈現(xiàn)以“四大”事務(wù)所為主，大量中小會(huì)計(jì)師事務(wù)所并存的競(jìng)爭(zhēng)狀況?！八拇蟆闭紦?jù)了大部分市場(chǎng)，但中小會(huì)計(jì)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(huì)計(jì)師事務(wù)所的發(fā)展為例，分析了國(guó)外大型會(huì)計(jì)師事務(wù)所的競(jìng)爭(zhēng)戰(zhàn)略。然后，筆者比較了國(guó)外中小事務(wù)所面對(duì)的審計(jì)市場(chǎng)及競(jìng)爭(zhēng)戰(zhàn)略。從國(guó)外審計(jì)市場(chǎng)集中度上看，各個(gè)國(guó)家和地區(qū)存在較大差別，但中小會(huì)計(jì)師事務(wù)所均采取了集中性戰(zhàn)略。我們看到，國(guó)外的大型和中小型會(huì)計(jì)師事務(wù)所之所以在激烈的競(jìng)爭(zhēng)中得以生存、發(fā)展、壯大，關(guān)鍵在于他們以市場(chǎng)為導(dǎo)向，制定適合自身實(shí)力和市場(chǎng)要求的競(jìng)爭(zhēng)戰(zhàn)略，并有效的實(shí)施。他們的競(jìng)爭(zhēng)戰(zhàn)略歸根結(jié)底也是波特大師的三個(gè)一般競(jìng)爭(zhēng)戰(zhàn)略的一個(gè)或多個(gè)的運(yùn)用。第三部分分析了構(gòu)建我國(guó)會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)戰(zhàn)略的基點(diǎn)分散競(jìng)爭(zhēng)市場(chǎng)。市場(chǎng)結(jié)構(gòu)有多種類型，不同類型的市場(chǎng)的主體面臨不同的競(jìng)爭(zhēng)態(tài)勢(shì)，采取不同的競(jìng)爭(zhēng)戰(zhàn)略。我國(guó)的審計(jì)市場(chǎng)是分散競(jìng)爭(zhēng)市場(chǎng)，表現(xiàn)在行業(yè)集中度低、產(chǎn)品差別化小、競(jìng)爭(zhēng)主體規(guī)模小，外資會(huì)計(jì)公司對(duì)國(guó)內(nèi)會(huì)計(jì)師事務(wù)所的沖擊已經(jīng)充分顯現(xiàn)。造成我國(guó)審計(jì)市場(chǎng)分散競(jìng)爭(zhēng)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(huì)計(jì)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(jì)自愿需求不足和高質(zhì)量審計(jì)服務(wù)需求不足等。找到了審計(jì)市場(chǎng)分散競(jìng)爭(zhēng)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(shì)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(jìng)爭(zhēng)是可行的。事務(wù)所不是沒有意識(shí)到競(jìng)爭(zhēng)，他們?cè)缫颜J(rèn)識(shí)到市場(chǎng)的殘酷無(wú)情，

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)所審計(jì)風(fēng)險(xiǎn)防范與控制案例分析姓名趙雪青申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師張新民200505012提要近年來(lái)國(guó)內(nèi)外的一系列財(cái)務(wù)舞弊丑聞再一次表明會(huì)計(jì)信息在價(jià)值分配和資本市場(chǎng)中的重要作用注冊(cè)會(huì)計(jì)師作為降低會(huì)計(jì)信息不對(duì)稱增進(jìn)會(huì)計(jì)信息價(jià)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(cè)會(huì)計(jì)師的獨(dú)立性和誠(chéng)信度在社會(huì)公眾心目中的地位也大打折扣本人試圖通過審計(jì)風(fēng)險(xiǎn)控制的理論和案例分析希望在審計(jì)風(fēng)險(xiǎn)這個(gè)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(duì)審計(jì)風(fēng)險(xiǎn)產(chǎn)生成因及其防范對(duì)策進(jìn)行了理論分析重點(diǎn)闡述了對(duì)審計(jì)風(fēng)險(xiǎn)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(yíng)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(huì)計(jì)師事務(wù)所的組織管理和注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量本文第二章介紹了會(huì)計(jì)師事務(wù)所的審計(jì)風(fēng)險(xiǎn)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(duì)某電力集團(tuán)公司審計(jì)風(fēng)險(xiǎn)控制進(jìn)行案例分析通過評(píng)估經(jīng)營(yíng)風(fēng)險(xiǎn)確定檢查風(fēng)險(xiǎn)重要性水平及審計(jì)重點(diǎn)使審計(jì)風(fēng)險(xiǎn)得到良好控制

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文XX建筑設(shè)計(jì)事務(wù)所發(fā)展策略研究姓名劉慧潔申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師許德昌20050501計(jì)NI場(chǎng)將不僅僅是產(chǎn)品的競(jìng)爭(zhēng)，更是全方位服務(wù)的競(jìng)爭(zhēng)。文章的重點(diǎn)是圍繞服務(wù)價(jià)值鏈理念，提出顧客滿意、內(nèi)部營(yíng)銷、全員營(yíng)銷的策略，強(qiáng)調(diào)提高顧客的滿意度和忠誠(chéng)度，以及如何最大限度地提高服務(wù)營(yíng)銷中最為重要的因素一員工的主觀能動(dòng)性和忠誠(chéng)度。由于建筑設(shè)計(jì)事務(wù)所在國(guó)內(nèi)起步較晚，尚屬新生事物，所以國(guó)內(nèi)對(duì)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(jì)事務(wù)所四年多的工作經(jīng)歷，結(jié)合所學(xué)的市場(chǎng)營(yíng)銷理論、服務(wù)營(yíng)銷理論、競(jìng)爭(zhēng)優(yōu)勢(shì)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(shí)，為改變XX建筑設(shè)計(jì)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(yíng)銷在XX建筑設(shè)計(jì)事務(wù)所的應(yīng)用，同時(shí)，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(huì)的進(jìn)步，全球化進(jìn)程的加快，服務(wù)營(yíng)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(shí)間倉(cāng)促和筆者知識(shí)面有限，文中存在的不足與遺漏之處，還懇請(qǐng)讀者批評(píng)指正。關(guān)鍵詞建筑設(shè)計(jì)事務(wù)所競(jìng)爭(zhēng)優(yōu)勢(shì)服務(wù)營(yíng)銷

簡(jiǎn)介：近年來(lái)，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(lái)越重要的技術(shù)，在全球范圍內(nèi)，對(duì)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(duì)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(duì)工作流系統(tǒng)中的事務(wù)處理進(jìn)行了初步的研究，針對(duì)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(lái)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(gè)基于J2EE平臺(tái)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(yǔ)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(gè)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(duì)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(duì)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(jiǎn)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?！荽纜『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(jiǎn)介：暨南大學(xué)碩士學(xué)位論文題名中英對(duì)照臺(tái)灣會(huì)計(jì)師事務(wù)所審計(jì)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(huì)計(jì)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(huì)主席論文評(píng)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(chéng)出吧西，扭甩幣陰，伽刀，形夕’陀印”田以認(rèn)，’。口”尸’功印硯吞，””曰尹滋口腸啥左獷趙，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(dòng)‘決羅℃祝自“’’抑招瓜勿

簡(jiǎn)介：燕山大學(xué)碩士學(xué)位論文基于博弈理論的會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)要素的研究姓名陳志強(qiáng)申請(qǐng)學(xué)位級(jí)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(jiǎn)介：湖南大學(xué)碩士學(xué)位論文儒家文化與合伙會(huì)計(jì)師事務(wù)所治理結(jié)構(gòu)問題研究姓名肖俊申請(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(jiǎn)介：湖南大學(xué)碩士學(xué)位論文進(jìn)入權(quán)與會(huì)計(jì)師事務(wù)所收益分配問題研究姓名唐松蓮申請(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進(jìn)入權(quán)與會(huì)計(jì)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(jiǎn)介：（工商管理碩士）利安達(dá)信隆會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)管理研究RESEARCHONMANAGEMENTOFAUDITINGRISKINREACERTIFIEDPUBLICACCOUNTANTSLTD王棟2006年3月CLASSIFIEDINDEXF2441UDC33123ADISSERTATIONFTHEDEGREEOFMBARESEARCHONMANAGEMENTOFAUDITINGRISKINREACERTIFIEDPUBLICACCOUNTANTSLTDCIDATEWANGDONGSUPERVISPROWANGFUSHENGACADEMICDEGREEAPPLIEDFMBAAFFILIATIONREACERTIFIEDPUBLICACCOUNTANTSLTDDATEOFDEFENSEMARCH2006DEGREEOFFERINGINSTITUTIONHARBININSTITUTEOFTECHNOLOGY

簡(jiǎn)介：IY王017992江西財(cái)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(guó)合伙制會(huì)計(jì)師事務(wù)所合伙文化建設(shè)應(yīng)從營(yíng)造合作的氛圍、建立有效的激勵(lì)機(jī)制、注冊(cè)會(huì)計(jì)師行業(yè)締結(jié)“誠(chéng)信聯(lián)盟”等方面著手，通過篩選和梳理、發(fā)掘和設(shè)計(jì)、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(huì)計(jì)師事務(wù)所每一個(gè)人的內(nèi)心。關(guān)鍵詞合伙文化合伙制會(huì)計(jì)師事務(wù)所2