简介：一、形成审计现场的管理体制1、明确现场管理层次。审计现场管理由审计组、审计项目主管部门和办事处主任办公会议三个层次构成：审计组长负责与被审计单位沟通、协调，组织、管理和安排现场审计工作，审计主审协助组长开展工作：审计项目主管部门负责审计过程中业务协调、指导和请示工作，收集、汇总及解释相关问题，编制、补充和调整审计实施方案，组织评价项目审计质量，初审审计报告、报表及相关资料，下发整改意见．提出处理处罚建议；办事处主任办公会议负责解决现场审计遇到的重大审计问题及审计方案的重大调整。

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简介：China’sstockmarkethasexperiencedmorethan20yearsofdevelopment.Despitetheconceptofvalueinvestmenthasalreadybeenreflectedinstockinvestment,manyinvestors,especiallysmallandmediuminvestors,stilldonotpaymuchattentiontovalueinvestment.Blindnessandspeculativethinkingstillaffectinvestment.Thispaperchoosesthebankingindustryastheanalysisobjectandusestherelativevaluationapproachtoevaluatetheprice-earningsratio(P/Eratio),price-to-bookvalueratio(P/Bratio),andprice-earningstogrowth(PEG)ofthe10listedbanks,thenjudgestheinvestmentvalueofeachbankandfocusesonthevaluationandpricingofthebankingwithrapidgrowth.Basedonthis,thechoiceofvalueinvestmentdecisionsismade,tryingtoprovideademonstrationforinvestorstomakevalueinvestmentdecisions.Finally,itisrecommendedtoinvestinChinaMerchantsBank(CMB),MinshengBank,ShanghaiPudongDevelopmentBank(SPDB),IndustrialandCommercialBankofChina(ICBC),HSBCBank,andBankofChina.ItisnotrecommendedtoinvestinPingAnBank,BankofCommunications,IndustrialBank,andChinaCITICBank.

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简介：一、汽车4S店税务筹划的必要性近几年，我国汽车经销行业呈现供需两旺，4S店在我国发展非常迅猛，数量增加的同时行业竞争异常激烈。许多4S店在薄利经销的同时依靠行业“潜规则”获取利润，如购车送礼包、送保养；车身亏本卖，暗中有返利等。税务部门开展税收检查中发现不少4S店存在大量税务违规行为。

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简介：5G时代即将到来。虽然第五代移动通信技术（5G）仍在起步阶段,但它已然成为全球通信行业的风暴口。尚在孵化中的5G将可能使用比现有移动网络更高的频谱,因此能够提供极快的传输速度,支持更多的终端接入,以及更短的延迟时间。在刚刚过去的2016年世界移动通信大会（MWC）上,

简介：加强审计现场管理，是实现审计业务科学化、规范化、精细化管理的必然要求。是强化审计质量控制和防范审计风险的根本保证。审计人员现场工作的优劣直接关系到审计目标能否实现和审计成果质量的高低。但目前审计现场管理工作中还存在现场管理意识淡薄、制度缺失、考评机制不健全等一些薄弱环节．尚不能完全适应审计科学管理的要求。

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简介：TheZimbabweanfinancialsectorhasbeenretrogressive,constrained,andunpredictablesincetheyear2000,servingforthemultiplecurrencyperiods(2009-2013)afterthedemonetizationofthedomesticdollar.ThesectorsincethenhasseenanumberofcommercialbanksfailtomeetRBZ(ReserveBankofZimbabwe)minimumcapitalrequirements,putundercuratorship,delistedorliquidatedbecauseofamyriadofoperationalandfinancialchallenges.Theobjectiveofthisstudyistomakeanassessmentofwhetherornottheintroductionofbondnoteshasbeenacurseorblessing.Thestudydrewrawdatafrombankaccountholders,academics,generalpublic,corporateworldandcommercialbanksinMasvingoforanalysisandinterpretation.Thestudyestablishedthatthemajorityofpeople,corporateworldandcommercialbankswerescepticaltoembracethesurrogatebondnotesbecauseoftheuncertainties,operationalandfinancialrisksthattheypausedonthedomesticfinancialmarkets.Itwasalsodiscoveredthatmostbankswerequicktopayclients’withdrawalsinbondnotes,deductUSdollarequivalencesfromtheiraccounts,anddistinguishbondnotesfromUSdollarsatthepointofmakingdepositsandforeignbusinesstransactions.ItwasalsorealizedthattherewasmarketindisciplineandtradinginbiggerUSdollarnotesintheinformalsectorandseriousshortageofthesamenotesintheformalsector.ThestudyconcludedthattheintroductionofbondnotestotradeparalleltotheUSdollarbroughtaseriousshortageofcashonformalmarketsandincreasesinthegeneralpricelevelofgoodsandservices.ThestudythereforerecommendsthattheRBZshouldcompletelywithdrawthebondnotesfromthemarkettoaccordtheUSdollaritsworldmarketvalueandrestoreconfidenceanddisciplineintheZimbabweanfinancialsector.ThestudyalsorecommendsanotheroptionoftheadoptionoftheSouthAfricanRandasaninterventionistwayofsolvingZimbabwe’sliquiditycrises.

简介：ByusingGARCHandEGARCHmodels,theauthorsexaminetherelationshipbetweenpricevolatilityandnewinformationflow,representedbytradingvolume,andpastinformationflow,representedbytheARCHeffect,intheShanghaiStockMarketforthethreedifferentperiodsfromJuly1998toDecember2002:thesoftperiod,thebullperiod,andthebearperiod.Theempiricalresultsshowthat:(1)thereexistsa'leverageeffect'inthestockmarket;thatis,negativenewshadagreaterimpactonstockpricevolatilitythandidpositivenewsinthesoftperiodandbearperiod,butinthebullperiodthe'leverageeffect'behavesdifferently；(2)thereisasignificantlypositiverelationshipbetweentradingvolumeandstockpricevolatility,andsucharelationshipisevenmoresignificantinthebearperiod;(3)itturnsoutthatinthethreeperiods,therelationshipsbetweenstockpricevolatilityandinformationflow,bothpastandnew,arenotthesame;thatis,inboththesoftandbullperiods,boththeARCHeffect,reflecting'pastinformationflow',andtradingvolume,reflecting'newinformationflow',explainpricevolatilitysimultaneously,butinthebearperiod,theARCHeffectissubstantiallyreduced.Thesefindingsprovidekeyevidenceforunderstanding,explaining,andtrackingthecharacteristicsofpricevolatilityandthechangingrulesofthestockmarketinChinamorecomprehensively.

简介：近期，省交通厅正式对外公布了“十一五”规划。根据该规划，2006年辽宁省将新启动建设5条高速公路。

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