This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coo...This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coordinate interests conflict in the capital market. The common belief in the elimination and prevention of fraud is the foundation of CPA audit system. Professional auditors and audit organizations possess skills and positions matching the stock market. The incentive of audit fees and the binding force of audit liabilities both guarantee the self-implementation of audit system. Audit reports signal the fairness of accounting information in simplified forms. CPA audit system also has inherent contradictions. The CPA audit activities should be viewed from a system perspective in order that ideas for the perfection of audit activities can be raised from system construction perspective.展开更多
The Chinese Institute of Certified Public Accountants(CICPA) issued revised Professional Ethic Code(PEC) in October 2009 to tighten the existing ethical requirements in wake of the global financial crisis in 2008.The ...The Chinese Institute of Certified Public Accountants(CICPA) issued revised Professional Ethic Code(PEC) in October 2009 to tighten the existing ethical requirements in wake of the global financial crisis in 2008.The recent revision of the Code is emphasized on harmonizing with international standards in terms of basic principles and essential procedures.Compared to China,U.S.has established a relatively comprehensive system of professional ethics standards and wedged it in to the accounting curriculum.This paper analyses the differences of code of professional ethics between China and U.S.in order to find some elements,which are helpful to the development of Chinese Professional Ethic Code as well as the Certified Public Accountant(CPA) profession.展开更多
为了规避网络广告延时效应带来的不确定性风险,企业往往会采用效果付费(cost per action, CPA)方式进行网络推广。本文在CPA模式下研究考虑延时效应的供应链网络广告决策与协调问题。首先,建立含有时间延迟的品牌信誉动态模型和效果依...为了规避网络广告延时效应带来的不确定性风险,企业往往会采用效果付费(cost per action, CPA)方式进行网络推广。本文在CPA模式下研究考虑延时效应的供应链网络广告决策与协调问题。首先,建立含有时间延迟的品牌信誉动态模型和效果依赖的网络广告投入成本模型,并构建CPA模式下供应链网络广告微分博弈模型,再利用最优控制理论求解得到分散式决策与集中式决策下供应链系统的最优网络广告策略、定价策略、品牌信誉以及利润。其次,对决策结果进行综合比较分析,明确供应链系统的最佳决策机制,参照最佳决策供应链系统,设计一种动态批发价格契约,使供应链实现完美协调。最后,通过数值算例验证研究结果的有效性,对网络广告投入、品牌信誉、利润以及协调参数进行灵敏度分析。研究发现,与传统广告研究结论不同,CPA模式下制造商的最优网络广告投入高度依赖于时间,且遵循“逐降-早停”原则;CPA模式下短暂的网络广告延时效应和良好的销售效果可以增加双方合作的积极性,进而企业倾向于整体获利最大的集中式决策机制。本文研究成果为供应链企业网络推广实践提供了重要的理论指导。展开更多
文摘This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coordinate interests conflict in the capital market. The common belief in the elimination and prevention of fraud is the foundation of CPA audit system. Professional auditors and audit organizations possess skills and positions matching the stock market. The incentive of audit fees and the binding force of audit liabilities both guarantee the self-implementation of audit system. Audit reports signal the fairness of accounting information in simplified forms. CPA audit system also has inherent contradictions. The CPA audit activities should be viewed from a system perspective in order that ideas for the perfection of audit activities can be raised from system construction perspective.
文摘The Chinese Institute of Certified Public Accountants(CICPA) issued revised Professional Ethic Code(PEC) in October 2009 to tighten the existing ethical requirements in wake of the global financial crisis in 2008.The recent revision of the Code is emphasized on harmonizing with international standards in terms of basic principles and essential procedures.Compared to China,U.S.has established a relatively comprehensive system of professional ethics standards and wedged it in to the accounting curriculum.This paper analyses the differences of code of professional ethics between China and U.S.in order to find some elements,which are helpful to the development of Chinese Professional Ethic Code as well as the Certified Public Accountant(CPA) profession.
文摘为了规避网络广告延时效应带来的不确定性风险,企业往往会采用效果付费(cost per action, CPA)方式进行网络推广。本文在CPA模式下研究考虑延时效应的供应链网络广告决策与协调问题。首先,建立含有时间延迟的品牌信誉动态模型和效果依赖的网络广告投入成本模型,并构建CPA模式下供应链网络广告微分博弈模型,再利用最优控制理论求解得到分散式决策与集中式决策下供应链系统的最优网络广告策略、定价策略、品牌信誉以及利润。其次,对决策结果进行综合比较分析,明确供应链系统的最佳决策机制,参照最佳决策供应链系统,设计一种动态批发价格契约,使供应链实现完美协调。最后,通过数值算例验证研究结果的有效性,对网络广告投入、品牌信誉、利润以及协调参数进行灵敏度分析。研究发现,与传统广告研究结论不同,CPA模式下制造商的最优网络广告投入高度依赖于时间,且遵循“逐降-早停”原则;CPA模式下短暂的网络广告延时效应和良好的销售效果可以增加双方合作的积极性,进而企业倾向于整体获利最大的集中式决策机制。本文研究成果为供应链企业网络推广实践提供了重要的理论指导。
