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Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上,采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析;鉴于注册会计师在防范和侦察会计舞弊时的特殊作用,本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因,并针对论文中发现和提出的问题,从审计的角度提出了减少管理舞弊的相关对策。

The following is the research frame of this dissertation:Chapter one: Introduce background, research significance, research object, research contents and methods of this dissertation; review the history of clusters theoretical research in detail; dissertate main research dynamic status of domestic and international;Chapter two: Through explain theoretical foundation of cluster research, it defines and demarcates clusters, introduces the concept of private enterprises" cluster on this basis, and summarizes current situation of Quanzhou private enterprises" cluster;Chapter three: Propose the concept of cluster competitiveness, collect and analysis those factors which influence cluster competitiveness, and set up an appraisal system of private enterprises" cluster competitiveness;Chapter four: Define developing stages of private enterprises" cluster with clusters" dominance competitiveness, analysis characteristic and law of private enterprises" cluster in different life cycle, give out strategic countermeasures separately which promote cluster competitiveness in different stage;Chapter five: On the basis chapter three and chapter four, propose what we can use cluster strategic planning to promote Quanzhou cluster competitiveness; and recommend thought of cluster strategic planning;Chapter six: Introduce the case of Quanzhou sports shoes cluster, use competitiveness appraise system and life cycle theory for empirical analysis, and put forward detailed countermeasure that can promote cluster competitiveness;Conclusion: Summarize the research of full dissertation, and point out some weaknesses of this dissertation.

本文的研究框架如下:第一章:介绍本文选题的背景、研究意义、研究对象、内容与方法,并详细论述集群理论研究的历史回顾及当前国内外主要研究动态;第二章:通过阐述产业集群研究的理论基础,定义及界定产业集群,在此基础上引入民营企业产业集群的概念,并归纳总结了泉州市民营企业产业集群的现状;第三章:提出产业集群竞争力的概念,对影响集群竞争力的因素进行分析,初步建立一套民营企业产业集群竞争力的评价体系;第四章:应用集群显性竞争力来界定民营企业产业集群发展的生命周期阶段,并分析民营企业产业集群在各个不同生命周期阶段呈现的特征及规律,分别给出在不同阶段提升集群竞争力的战略对策;第五章:在第三、四章的基础上提出应用产业集群战略规划来提升泉州民营企业产业集群的竞争力,并介绍了集群战略规划的思路;第六章:引入泉州运动鞋产业集群的案例,应用本文构建的集群竞争力评价体系及生命周期理论进行实证分析,并提出提升该集群竞争力的详细对策;结论:总结全文的研究,并指出本论文研究的一些不足之处。

Finally,an actual power system is served for demonstrating the feasibility and efficiency of the proposed model and method.

最后,用实际电力系统的警报处理案例对所提出的模型和方法进行了说明。

First, the method of argument diagramming is introduced, a method first used in evidence law by the famous evidence theorist John H.

作者在本文中简要论述了非形式逻辑的基本方法,并展示它们如何应用于法律论证,尤其是应用于审判中的证据案例。

In this paper, a new approach of automatic extraction for the spatial information of ocean eddies based...

因此该文针对海洋涡旋空间信息的快速定量分析问题,提出了基于案例推理(Case-BasedReasoning,CBR)的海洋涡旋空间相似性研究方法。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment for accounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process.

在熟练掌握了对会计差错的基本知识的前提下,本文对会计差错更正的相关会计处理进行了研究,充分了解会计差错的内在本质,更正的方法和运用,通过案例的分析详细了解会计差错更正的步骤和操作过程。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment foraccounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process.

在熟练掌握了对会计差错的基本知识的前提下,本文对会计差错更正的相关会计处理进行了研究,充分了解会计差错的内在本质,更正的方法和运用,通过案例的分析详细了解会计差错更正的步骤和操作过程。

This thesis compares the legislation between Chinese and abroad and inducts their differences, combines with Chinese legislation and the cases in judicial practice, inducts suggestions to perfect the current legislation.

本文主要采用了对比、归纳、案例研究的方法,通过对比国内外规制专利权滥用的立法,分析其中存在的差异,结合我国的立法现状和司法实践中出现的案件,归纳出完善我国相关立法的建议。

The main innovative points are as follows:(1) This paper revealed that the listed companies in different countries initialed MBOs based on the same theoretical inducements and the different realistic reasons.

第六章运用实证研究的方法,全面分析了我国上市公司管理层收购的现实动因、行业分布、股权结构特征、MBO前后的业绩变化,并通过案例分析对上市公司MBO存在的问题进行了研究。

First elaborated anything is the money laundering simply, is also the money laundering concept; Then elaborated the money laundering to be able to cause any harm; Elaborated the money laundering process and the method in detail in the third part, has enumerated some cases, hoped that can let the reader understand launders money the operation way; Narrated in the fourth part how we should guard against and the attack money laundering crime; Last part narrated our country is related a spot small suggestion which the counter-money laundering law as well as the deficiency and I proposed.

首先简单论述了一下什么是洗钱,也即洗钱的概念;然后论述了洗钱能够造成什么危害;在第三部分详细论述了洗钱的过程和方法,列举了一些案例,希望能让读者多了解一下洗钱运作方式;在第四部分讲述了我们应该如何防范和打击洗钱犯罪;最后一部分讲述了我国相关反洗钱立法以及不足之处和我提出的一点小建议。

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推荐网络例句

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车,和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特,那个是爱朗。

Articulate the aims, objectives and key aspects of a strategic business plan.

明确的宗旨,目标和重点战略业务计划。