《注册会计师责任问题研究毕业论文》.doc
《《注册会计师责任问题研究毕业论文》.doc》由会员分享,可在线阅读,更多相关《《注册会计师责任问题研究毕业论文》.doc(30页珍藏版)》请在三一文库上搜索。
1、目 录1.绪论11.1研究背景11.2研究的目的和意义21.3研究的总体思路和主要内容31.3.1 总体思路31.3.2 主要内容32.注册会计师法律责任概述52.1注册会计师法律责任的含义52.2注册会计师法律责任的发展过程62.2.1注册会计师法律责任的酝酿阶段62.2.2注册会计师法律责任的萌芽阶段72.2.3注册会计师法律责任的纵深发展阶段82.3注册会计师法律责任成因82.4注册会计师法律责任的主要内容122.4.1注册会计师法律责任的种类122.4.2注册会计师和会计师事务所法律责任152.5注册会计师法律责任范围的正确界定和认定172.5.1正确界定注册会计师法律责任的前提172
2、.5.2注册会计师法律责任的界定与认定183.注册会计师法律责任的相关法律规定203.1我国注册会计师法律责任的相关法律规定203.2其他国家注册会计师法律责任的相关法律规定223.2.1德国与法国的相关法律规定比较223.2.2美国的相关法律规定234.注册会计师法律责任存在的问题和应对措施264.1目前注册会计师法律责任存在的问题264.2注册会计师法律责任问题应对措施274.2.1从社会审计体系角度分析274.2.2从降低审计风险分析304.2.3从提高人们对注册会计师认知程度分析325.结论33参考文献35致谢37Opinions and suggestions on the part
3、ys mass line educational practiceAccording to the central and provincial, municipal unified deployment, according to municipal Party committee about carrying out the partys mass line educational practice activity in the citys implementation opinions, the spirit of the partys mass line educational pr
4、actice activities from 20* in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grass-roots party organizations. According to my actual County, the county to carry out the education practice put forward the following implementation opinions.First
5、, the overall requirementsCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly im
6、plement the Central Committee really, opinions and advice , party implementing the guiding ideology of opinions to determine the objectives and requirements, step method, in accordance with the look in the mirror, dress up, wash bath, cure treatment, the general requirements of for the people pragma
7、tic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement the central eight regulations and The opposition
8、 party and government austerity waste regulations , double section provincial regulations, municipal provisions of the twelve plan and the implementation measures for on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely
9、oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the style of the wind, the m
10、asses to close, honest and pragmatic people honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county and the ecological culture of the county and county construction.I
11、n educational practice activities of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly under the township, street, and community, village, non-public economic organizations, social organizations and other grass-roots organizations. Ag
12、encies and branches, each single unit, follow the rules on internal institutions. Educational practice with step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law supervision departments and wi
13、ndow units, service industry, educational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of
14、the masses and the partys education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, so
15、lve the problem, pay more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practice, ensure education practice
16、is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe main task of the countys education practice is to seize against four wind this focus on centralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, t
17、he disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies espe
18、cially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on sol
19、ving the four winds outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to play, to engage in image project, political project, a leadership guide, a set of ideas, orders and prohibitions, and a po
20、licy, there are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve the do
21、or hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid
22、 investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, marke
23、t influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To furt
24、her broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal con
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 注册会计师责任问题研究毕业论文 注册会计师 责任 问题 研究 毕业论文
![提示](https://www.31doc.com/images/bang_tan.gif)
链接地址:https://www.31doc.com/p-11046497.html