Wewillcontinuetoimprovethecompany'sinternalcontrolsystem,andsteadyimprovementinabilitytomanageandcontrol,optimizebusinessprocesses,toensuresmoothprocesses,responsibilitiesinplace;tofurtherstrengtheninternalcontrols,playacontrolpostindependentoversightroleofevaluationcomplyingwiththird-partyresponsibility;toactivelymakeuseofinternalaudittoolsdetectpotentialmanagement,streamline,standardizerelatedtransactions,strengtheningoperationsinaccordancewithlaw.Deepeningtheinformationmanagementtoensurefullcommunicationzeroresistance.ToconstantlyperfectERP,andBFS++,andPI,andMIS,andSCM,informationsystembasedconstruction,fullintegrationinformationsystem,achievedinformationresourcesshared;toexpandPortalsystemapplicationofbreadthanddepth,playinformationsystemonenterpriseofAssistantrole;toperfectdailyrunmaintenanceoperationofrecords,promoteproblemreasonsanalysisandsystemhandover;tostrengtheningBFS++,andERP,andSCM,technologyapplicationoftraining,improveemployeesapplicationinformationsystemofcapacityandlevel.Humanisticcaretoensurezero.TostrengtheningHumanitiescare,continuestofostercompanywindclear,andgasare,andheartShunofcultureatmosphere;strengtheninglovehelpedtrapped,caredifficultemployees;carriedoutstyleactivities,richemployeeslife;strengtheninghealthandlabourprotection,organizationcareerhealthmedical,controlcareeragainst;continuestoimplementationpsychologicalwarningpreventionsystem,trainingemployeeshealthofcharacter,andstableofmoodandenterprisingofattitude,createdfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagement,ensurethatthebusinessofzerorisk.Tostrengthenedbusinessplansmanagement,willbusinessbusinessplanscovertoalllevel,ensurethebusinesscancontrolincontrol;tocloseconcernfinancial,andcoalelectriclinkage,andenergy-savingscheduling,nationalpolicytrends,strengtheningtrack,activeshould;toimplementationState-ownedassetsmethod,furtherspecificationbusinessfinancialmanagement;toperfectrisktubecontrolsystem,achievedriskrecognition,andmeasure,andassessment,andreport,andcontrolfeedbackofclosedringmanagement,improveriskpreventioncapacity.Tofurtherstandardizetrading,andstrivetoachieveaccordingtolaw,standardizeandfair.Innovationofperformancemanagement,toensurethatpotentialemployeeszerofly.Tostrengthenperformancemanagement,processcontrol,enhanceemployeeevaluationandlevelsofeffectivecommunicationtoimproveperformancemanagement.Tofurtherquantifyandrefineemployeestandards...Work,fullplayparty,andbranch,andmembersinfivetypeEnterpriseconstructionintheofcorerole,andfightingfortressroleandpioneermodelrole;tocontinuestostrengtheningfourgoodleadershipconstruction清正廉洁是为政之本。在市政管理建设中,我要牢固树立廉洁勤政信念,坚持遵守纪律不打折扣、执行政策不走样子,反腐倡廉不搞形式。大力推行政务公开,对群众关心playlevelscadresinenterprisedevelopmentintheofbackbonebackbonerole;tofullstrengtheningmembersyouthwork,fullplayyouthemployeesincompanydevelopmentintheofforcerole;toimproveindependentCommissionagainstcorruptionworklevel,strengtheningonenterprisebusinesskeylinkofeffectivenessmonitored.,Andmaintainstability.Tofurtherstrengthenpublicityandeducation,improvetheoveralllegalsystem.Wemuststrengthensafetymanagement,establishandimprovetheeducation,supervision,andevaluationasoneofthetrafficsafetymanagementmechanism.ToconscientiouslysumuptheOlympicsecuritycontrols,promotingintegratedmanagementtoahigherlevel,higherstandards,ahigherlevelofdevelopment.Employees,todayislunarcalendaronDecember24,theoxBellisabouttoring,atthistimeofyear,weclearlyfeelthepulseoftheXXpowergenerationcompanytoflourish,tomoreclearlyhearXXpowergenerationcompaniesmatureandsymmetrybreathing.Recallingpastoneanotheracrossarailing,weareenthusiasticandfullofconfidence.Futuredevelopmentopportunities,wemoreexcitingfightmorespirited.Employees,letustogetheracross2013fullofchallengesandopportunities,tocreateagreen,low-costoperation,fullofhumanecareofaworld-classpowergenerationcompanyandworkhard!TheoccasionoftheSpringFestival,mysincerewishthatyouandthefamiliesofthestaffinthenewyear,goodhealth,happy,happy!合伙与公司间踯躅前行——美国会计师事务所组织形式的演变与企业组织法律制度的创新刘燕北京大学副教授合伙还是公司:早期的选择传统上,合伙或个人独立执业是专业人士执业的主要组织形式。有诸多原因导致了这一局面。从专业服务的提供方来看,类似于医生、律师、会计师的专业服务主要依赖个人技能,而较少依赖资本的投入,因此,它与规模化的组织形式(以公司、特别是公众公司为代表)之间没有直接的联系。从专业服务的需求方来看,人们选择医生或律师主要是基于该专业人士个人的信誉、品格和技能。而合伙或个人独立执业这两种方式都突出了执业者个人的角色,不论是信誉、责任心还是技术,客户认为是在与特定的专家打交道。因此,当专业服务逐渐成为职业化活动,习惯也就在职业守则中固定下来,成为了制度,个人独立执业或合伙执业似乎也就成为专业人士无法回避的选择。但是,公司这种组织形式并非本质上与专业服务势不两立。在美国,早期的注册会计师执业采取公司的形式是比较普遍的,称为“审计公司”或“查帐公司”。[1]当然,这些审计公司中,既有全体股东均由执业的会计师充任的,也有不具有注册会计师身份的普通投Wewillcontinuetoimprovethecompany'sinternalcontrolsystem,andsteadyimprovementinabilitytomanageandcontrol,optimizebusinessprocesses,toensuresmoothprocesses,responsibilitiesinplace;tofurtherstrengtheninternalcontrols,playacontrolpostindependentoversightroleofevaluationcomplyingwiththird-partyresponsibility;toactivelymakeuseofinternalaudittoolsdetectpotentialmanagement,streamline,standardizerelatedtransactions,strengtheningoperationsinaccordancewithlaw.Deepeningtheinformationmanagementtoensurefullcommunicationzeroresistance.ToconstantlyperfectERP,andBFS++,andPI,andMIS,andSCM,informationsy