The essence of staff management is control - the supervisors only responsibility is to catch wrong behaviors and to avoid their repetition by punishment and discipline 认为管理员工的要诀就是管束他们-管理人员的唯一职责是找出不当的行为,并透过处罚和纪律处分避免员工重蹈覆辙。
These uncertain factors may already be the finance inside perfecting the wrong behavior , it may be the change of the environment of external economy too , can make the financial policy and relevant measure take place and expect that the deviations of the result and actual effect are even deviated from in the course of implementing , therefore has produced the financial risk 这些不确定因素既可能是财政内部的不完善或错误行为,也可能是外部经济环境的改变,可使财政政策和相关措施在实施过程中发生预期效果与实际效果的偏差甚至背离,由此产生了财政风险。
Abstract : the facts causing medical disputes should be seen from twoaspects , one is bear responsibility by the hospital , the other is not . only those hospital who conform to the conditions of legal responsibility : the subject is hospital , the subject takes wrong behavior , some harm exists , there is causal relationship between wrong act and harm , should bear legal responsibility . people should abandon some wrong ideas , such as hospital must bear legal responsibility under the circumstances of doing harm to patients and medical accident identified 文摘:引起医疗纠纷的事实可分为应由医方承担责任的事实和不应由医方承担责任的事实,只有医方符合法律责任的构成要件? ?即医疗行为的主体是医疗单位、主体有过失或违反义务的行为、有损害后果、而且主体的行为与损害后果之间有因果关系,才需承担法律责任,以消除只要有损害后果医方就一定要承担法律责任和只有鉴定为医疗事故的才承担法律责任等方面的误区。
In the case analysis part , this paper analyzed the wrong behaviors of zhong tian qin office in the standard of audit standard , the author found that the zhong tian qin office disobeyed the requirements of audit standard to account receivable inquiring program , analysis checking program , etc . thirdly , this paper disclosed the reasons of low audit quality all - sided from three aspects , one is the audit requirements of listed company , the other is the audit supplying of the cpa circle , another is the imperfectness of the cpa audit quality supervision 其次,本文通过对我国审计监管部门近年所查处和披露的cpa审计质量问题进行了分析,揭示了我国cpa审计质量的现状,并以独立审计准则为准绳,分析了“中天勤”事务所在“银广夏”审计项目中的违规行为,研究发现中天勤违反了独立审计准则对应收账款函证程序、审计工作底稿复核程序、分析性复核程序等的要求。接着,本文通过cpa审计服务市场中上市公司高质量的审计需求不足、 cpa行业高质量的供给失效及cpa审计质量监管体系的不完善三方面探讨了我国cpa审计质量低下的原因。