li's blog

miu miu tote

structure of the system innovation should be the main content includes raising guarantee and commercial guarantee of mutual these folk capital in the guarantee system of guarantee the proportion and position, and in the market on the basis of the financial guarantee agencies to improve the operation and management, improve its efficiency. The system innovation means to encourage small and medium-sized enterprises should include: the mutual the establishment and development of guarantee agencies, to facilitate the expansion of business and development of guarantee agencies, government guarantee agencies to adhere to the capital, Prada outlet corporate management policy, the market operation, avoid the basic principles of the administrative intervention. 2. Small and medium-sized enterprise credit guarantee system of upstream and downstream of the link system innovation of small and medium-sized enterprises credit guarantee system of upstream and downstream of the link system innovation to do: one is to develop and perfect the small and medium-sized Prada shoes enterprise credit system. A healthy development of credit guarantee system should be set up in the enterprise credit system. Is current situation for, first, must rely on the government's power to set up as soon as possible to small and medium-sized enterprise, business operators, the relevant government agencies, intermediary agencies and financial institutions as main body, credit registration, credit collection, Prada sunglasses credit evaluation and credit issued as the main contents of the small and medium-sized enterprise credit system. Second, the government should be encouraging the establishment and development of social credit investigation evaluation intermediary agencies, allow these institutions with independent legal status in bear civil liability on the base of the small and medium-sized enterprises provide related users paid credit results. Miu miu shoes Third, small and medium-sized enterprise itself to pay attention to the cultivation of the credit consciousness, should have a will credit as intangible assets to business idea. Fourth, in addition to the establishment and development of small and medium-sized enterprise credit system, the government and the need to maintain and manage credit order, namely on fraudulent credit, punishing the cheating Cheap Prada other credit fraud, credit to the credit information distortion of the enterprise and intermediary agencies must according to relevant laws to punish. 2 it is to speed up the development in small and medium-sized Banks as a representative of small and medium sized financial institutions. Large enterprises and small and medium-sized enterprises in the loan time limit, and limit, frequency Prada Sale and cost have the very big disparity. Small and medium-sized enterprises of small loans, shorter loan frequency and high cost of borrowing, the medium and small-sized enterprises loan has scale economy and higher risk of not characteristics. So, large financial institutions are usually more willing to provide financing for the large-scale enterprise service, rather than for the small scale of Prada Belt the capital requirements of small and medium-sized enterprises to provide financing services. Therefore, to solve the small and medium-sized enterprise financing problems, it is necessary to the development of small and medium Banks. The development of small and medium sized financial institutions are the main countermeasures of non-state-owned financial institutions: the open market, in order to increase the degree of Miu Miu Bags competition in the financial system; Perfect the supervision of the small and medium sized financial institutions regulations, system and the supervision system of small and medium sized financial institutions, to strengthen the supervision; Small and medium sized financial institutions to existing management system transformation, achieve real commercial operation. The private enterprise listed private enterprise to solve the difficulty in financing,

miu miu online shop

legal problems. Build private enterprise labor relations archive records in laborer, when signing the Labour contract for their information. At the same time, we should also pay attention to the many workers in all kinds of labor disputes, would not be resolved through legal channels is the main reason of the cost too high, the long cycle. The government should Prada outlet set up special department, through the low-cost or free way to help ordinary workers maintain legal rights. Only to build up a high efficient, low cost legal environment, can really improve the ordinary workers of the legal concept and rights protection consciousness. (2) strengthening the government in the private enterprise labor relations coordination of the liability 1 transformation of government Prada shoes management concept. To build a socialist harmonious society is a new period of development objectives, the harmonious society is the essence of the past is the simple attention of material wealth increases, move to promote the all-round development of man up. Building a harmonious socialist society, requires the government to change of economic development and the achievement view, the establishment Prada sunglasses of harmonious labor relations as the construction harmonious society's important tasks; Civil service reform achievements assessment standards, establish improve labor relations is to improve the investment environment, reduce social cost and to economic and social harmonious development of new thinking; Emphasize the private enterprise shall bear the social responsibility. 2 to speed up the adjustment of the relationship between the Miu miu shoes legal system construction, regulate the market behavior and market order. In 2007, our country enacted and implement the three important legal mediation labor relations: "labor contract law, the employment promotion law", "labor dispute mediation and arbitration law". But in our country at present labor relations legal adjustment to the current situation, still has two basic problem: one is the adjustment Cheap Prada of the existing labor relations of the legal system is not perfect, has already issued the laws and regulations of the private enterprise labor relations behind the present situation of the development of, lack of operation. 2 it is labor relations the legal adjusting system basically or on individual labor relations adjustment as the goal, not in order to promote Prada Sale the development of the market economy in accordance with request forms the collective labor relation adjustment mechanism provides legal basis. In view of this situation, on the one hand, to speed up the revised and perfected the private enterprise with current labor relations not adapt to the requirements of the development of the provisions of the law, on the other Prada Handbags hand to issue the private enterprise labor relation adjustment mechanism or method of laws and regulations. With the deepening of the reform of the private enterprise in our country, the proportion of the economy will more and more big, the socialist conditions of employment of labor relations happened in our country should be adjusted, the important content of labor legislation, Prada Wallet from the law of labor rights and interests of the limit employers at will deprived. Local governments should be aimed at the local private enterprise labor relations, on the present situation of the local conditions as soon as possible with local laws and regulations construction. To published department regulations and relevant policies, rules, regulations, this amendment have been proved feasible

discount miu miu bags

prospects. Through the performance evaluation system adjustment, perfect, crushed by whitewashing accounting statements enterprise attempt to "a mask of 100 ugly" handsome dreams. Fourth, intensify punishment, and increase enterprise violation cost. In the current accounting fraud that serious interference phenomenon overflow, the normal operation of market economy, strengthen the circumstances of national supervision, strictly implement the, implementation of the accounting Prada outlet law of the relevant laws and regulations, such as the 'whitewashing accounting statement catch the typical unit, typical cases, responsible, and especially those typical driven and even compel accounting personnel do false account, to edit the unit chief, false statements in strict accordance with the provisions of the accounting law strictly and processing, and in public, to cause social vibration Prada shoes effect, from the economic and social utility reputation on the violation cost increase enterprise to those concoct molecule is formed, the huge deterrent. Fifth, reinforcing the enterprise internal supervision, innovation management mode. In our country's existing enterprise system, with the board of supervisors, responsible for enterprise financial and accounting work, but in the truthfulness of the supervision during actual operation, Prada sunglasses due to various reasons of traction, the board of supervisors and supervisors of the function not sufficiently to cast. Its roots are its not completely independent of the enterprise management. In this case, in state-owned enterprises (including state-owned enterprise) can completely by implementing financial director accreditation and accounting accreditation means, to control the enterprise management behavior such as fraud cheating, Miu miu shoes in order to ensure that the owner rights and interests shall not be violated, and ensure that the accounting information is reliable. Carry out financial director and accounting accreditation, can make their status, identity and access, and out of relative detached and forced to attachment unit principal action manufacturing, providing false accounting information position. Sixth, improve existing system, accelerate legal Cheap Prada system construction. The first steps to improve existing system reform of state-owned enterprise system is available, establish modern enterprise system, eliminating the state-owned enterprise "a stream of single big phenomenon, attract public equity management, supervision; Second is the practice of the first five said chief financial officer and accounting delegate system, reinforcing the enterprise internal supervision, the realization enterprise decision-making, Prada Sale management, supervision and phase separation; Once again is change state-owned enterprise leaders evaluation system, actively promote accountability and director responsible for auditing, strengthen the outgoing person punishment. Fraud counterfeiting Seventh, the use of social public opinion tool, strengthen the supervision of the general public. For some whitewashing accounting statements, to the users of financial statements provide false accounting information units Prada Sunglasses and individuals, after the incident, through the newspapers, television and other media exposure to its. Thus, the enterprise will consider thus caused by the enterprise image and reputation in the capital market destroyed, prestige sweeping the floor, the difficulty of financing, such risk unmarketable products and social public punishment. But can let other enterprise sexuality, rise before punishing prevention and Miu Miu Bags kill two birds with one stone effect. References: [1]. WangHuiJin distortion of accounting information and false account differential [M]. Hangzhou, zhejiang people's publishing house, 2001. [2] accounting information and accounting supervision and inspection. Accounting information and accounting and editing the supervision and inspection [M].beijing: China financial and economic publishing house, 2001. [3] zhang xiao. Accounting information distortion of accounting rubik's

miu miu handbags online

not begun cases concerned and data gives empirical research, we're just looking, new "asset impairment" in certain standards will conditions and historical period play the indispensable role in the accounting standards, but the reform history, it was just a fragment and moments in the new situation, and will continue to improve and develop ceaselessly! Anyhow, as the integration of the Prada outlet world economy, our country enterprise system perfect further, economic environment is becoming increasingly norms, together with the powerful support of national policy, China property depreciation accountant's development and perfection of a necessary environment and the broad space. Similarly, assets devaluation accounting standards are continuously improved, will further promote our accounting standards and the pace of international convergence. References: [1]. HouLiXin Prada shoes differences between old and new accounting standards for enterprises with practical application [M].beijing: enterprise management press, 2006. [2] Samson old Europe. Assets devaluation accounting standards [J].journal of comparative analysis of accounting, friends of the, 2006, (02). Keywords: the listed company; Accounting statement; Whitewash motivation; Economic analysis A, accounting statements whitewashed ultimate causes and specific reason (a) accounting statements whitewashed ultimate Prada sunglasses drivers First, to pursue your own utility maximization. Broker pursuit is one of the features of own effectiveness maximization. Rational agent if think making false accounting information can make their own utility maximization, they will make false accounting information; If they think making false accounting information provided the effectiveness of accounting information is less than the effectiveness of true, they Miu miu shoes will provide real accounting information. Second, illegal cost. A false accounting information generated from the standpoint, making false accounting information cost is low, such as forged a complete set of trading matters to the required documents cost of an enterprise that is small enough to ignore; 2 it is false accounting information is found that the possibility of a small, Cheap Prada the reason is that the false accounting information asymmetry and users of the professional, so that the probability of honorary impact agent is little; Three is even false accounting information be experts or thorough grasp the user accounting principles, found that false information obtained by the punishment and manufacturer of utility, legal responsibility than appear negligible minimal or no, punishment Prada Sale was very small. Since the cost is low, in our own utility maximization is driven by rational economic nature will make false accounting information, whitewashing accounting statements. (2) accounting statements whitewashed specific reason First, to obtain maximum first issued to raise funds and qualification of mephistopheles accounting statements. Determination of the ipo price in China by government regulators to strictly Prada Sunglasses control the China securities regulatory commission, though almost every year all the ipo price originator determine the revised method, but the basic formula has not left earnings per share this data, and p/e ratio is usually issued by CSRC control, in limited circumstances p, plans for improving the listing and financing the issuance price, only a share in earnings per Miu Miu Bags share this data fuss. In addition, management ability also have strict requirements, each releases the price set, all stayed earnings per share. Even the current releases the price per share, also must be higher, the more profits high issuance price for sure. So, the enterprise will generally trying to manipulate profits improve releases the price. Those without earnings or profits

miu miu tote

example, using reserves of oil and gas reserves accounting generated by the present value of the future cash flow estimates of, first discount rate and to estimate the probability of future events. Real economic environment the discount rate is not fixed, the probability of future events also is very complex, and these are the subjective judgment on accounting personnel. As Prada outlet a result, on the one hand, estimate may deviating from the practice number, causing measurement inaccurate; On the other hand, this man-made estimates for the accounting information manipulate obligate space. Therefore, the use of fair value, measured in correlation increases, it has lost the reliability. Historical cost is reliable, the fair value of the fair value of a historical cost Prada shoes related. In the new economic environment, the type of measurement model can provide more useful to users of accounting information? In the United States, since 1990's, financial accounting standards board (FASB) has successively formulated numerous and fair value measurement relevant accounting standards. "FASB's internal debate not want to fair value, but when the fair value". Fair value can completely replace Prada sunglasses the historical cost? Many accounting experts, including payton's music and the Kao male and bolden, well, don't wait for the historical cost Bates defended. The divide between the two sides essence lies in the quality of accounting information's two main characteristics, namely the reliability and correlation who is more important. Currently, the United States accounting tend to consider correlation. Wallman Miu miu shoes will correlation usefulness, he proposes equivalent of the correlation of color patterns of accounting information as the supreme quality characteristics. However, its emphasis correlation, unreliable sacrifice reliability can only misleading information users of information, it is difficult to say what that decision usefulness. The reliability of accounting information for the worst, and correlation of reliability is a foundation, is the Cheap Prada soul of the accounting information. Therefore, although in the future development, fair value will be widely used, especially in the metrology financial derivatives and hedge activities, etc, but the historical cost is still foundation, are never completely replaced. Fourth, to the historical cost accounting revision 1. Any kind of accounting measurement attributes which is not absolute, exclusive advantages, a single Prada Sale measurement model have not adapted to the new economic environment. Future measurement model should be multiple measurement attributes coexisted mixed mode. Therefore, information providers must in reliability and correlation between accounting information, make tradeoff to maximize the effectiveness. 2. The historical cost has high reliability, but it is not fully reliable. In the historical cost accounting, income and cost accounting Prada Sunglasses is the proportion to decide revenue, accounting personnel need accounting accrued items. However it is not only a kind of method, such as depreciation of fixed assets, the straight-line method, declining-balance, sum-of-years method and so on many kinds of methods. By different methods in depreciation calculated each are not identical, this makes different the profit ability does not exist comparability. Miu Miu Bags Therefore, the accounting standard setting bodies should narrow as far as possible to accounting policies and enterprise accounting methods to prevent the range of choice of earnings management manipulation, further improve the reliability of the historical cost. 3. Adopts full disclosure of strategy. So, the information users can realize enterprise in a variety of, suitable for assets and liabilities of

discount reebok shoes

an enterprise development area or the company about lost 80 percent of the taxes. In old industrial zone in 1984 new company or enterprise income tax shall be exempted from the local taxes, corporate tax and after three years, shall be levied at the expiration of still enjoy treatment. In the lorraine, Noel Calais key reform area set up a Prada outlet "no tax special zone", three years, corporate tax, shall be exempted from the enterprise income tax and local taxes on labor tax and other social and levies and share; But Germany of underdeveloped regions of relief, and local taxes business enterprise give special zone to do a business newly adopt preferential policies of the accelerated depreciation. These preferential policy, the Prada shoes government not only embodies the basic idea of economic development, also led the flow of capital. Through years of practice, these places investment and economic development has performance the spotlight. At the same time, these tax preferential policies for enterprise to carry out the tax planning also offers a huge space. (2) ChanYeXing active space comparison The development of high-tech Prada sunglasses industries prompted economy operation more and takes on some new characteristics, the enterprise system, enterprise organization structures have arisen unprecedented changes, and these changes and further promote the optimization and upgrading of industrial structure, bringing the economic common growth. 1. To develop new &high-tech industries in China, the main favorable to (1) domestic high-tech enterprises enjoy periodically breaks enterprise income Miu miu shoes tax, to set up after the expiry of the cuts in high-tech development zone to enjoy high-tech enterprise low tax rate of 15%, other areas are 33%. Foreign investment in high-tech enterprise, enjoys statutory tax preferential policies within three years after expiration, can continue to enjoy the income tax rate of 15% of preferential. (2) for scientific research institutions and Cheap Prada universities serve sectors of technology transfer, technical training, technical consultation, etc shall be exempted from income tax. (3) the new product, new technology, new technology research and development expenses year-on-year growth in actual value more than 10% (contain 10%) profit enterprise, its of the actual expenses except that according to regulations, occupied solid deduct outside by the competent tax authorities Prada Sale approval, can according to its actual amount again, 50% of the taxable income directly touch buckle that year. 2. Other countries preferential treatment for high-tech industrial technology mainly embodies in the following respects (1) encourage enterprise scientific research. American companies to apply for research and experimentation credit, the forehead is qualified credit research expenses of 20%; France have made "technology Prada Belt development investment preferential tax", all those enterprises in the prescribed commerce research development costs higher than the previous two years, the average for the highest credit amount prescribed francs, and 40 million of a total of government has also established a 7 billion francs "national start-up money", funding, biological technology, telecommunications and multimedia field of high-tech enterprises; Japan has formulated Prada Wallet the promotion of basic technology research tariffs ", "experimental research fee increase such tax system" tax credit policy support high technology research and development activity, to the enterprise research and development activities, the government gave 50% subsidy. (2) encourage investment risk. For risk investment, different period have different preferential policies. U.S. small business administration (SBA) to issue licenses, is specialized

miu miu bags

strengthen enterprise management, deepen the enterprise reform, regulate the establishment of a modern enterprise system in the process of important work, it must accelerate the pace of enterprise informatization construction. Competition is under the conditions of market economy enterprise survival and development power. The enterprise competition ability is the source of the enterprise vitality of enterprise development, and plays a Prada outlet decisive role. Enterprise competition ability can be divided into three types: real market competition ability (static capabilities); Potential competition ability (improved capabilities); Will potential into reality, the ability to obtain competitive advantage of ability). (evolution Research enterprise competition ability to facilitate the enterprise management innovation and strategic choice. At home and abroad and academics on the enterprise competition ability and Prada shoes the evaluation of the complete system, research has not been formed from academics and business persons in the definition of enterprise competitive capability is put in bigger dispute, which occur a different theory. One, the development of enterprise competitive capability in different historical stages means (a) classical economics view Early thecompetitiveness of division that is because, from the existence of Prada sunglasses division of competitive advantages. David David ricardo, puts forward the theory of comparative advantage, and points out that the enterprise produces competitiveness is not produced in absolute competitive advantage, but produced in the relative competitive advantage. Marx in mode.it discussed in great quantities in market competition and commodity exchanges, and the relationship between labor productivity is competitive, think the most Miu miu shoes basic sources. In conclusion, early economics considers enterprise competition ability is the enterprise the basic it occupy production elements (labor, capital and natural resources) aspects of the comparison superiority. (2) classical strategic theory In the 1970s, the enterprise strategic theory popular. The theory is that of enterprise strategy from the existing basis within the industry already structured for enterprise survival Cheap Prada and development space, causes the enterprise to adapt to the environment, through the resource allocation realized market expansion target. Enterprise competition ability mainly through the discretion of its market share to reflect, to have a high market share explains the competition ability of the enterprise is stronger, so all activities of enterprises to improve market share for strategic center. (3) Prada Sale competition strategy theory America's Michael potter professor for enterprise competition ability made systemic study, industrial organization theory into strategic management, industry and among the competitive advantage of enterprises as the core research point, discusses enterprise competitive advantages and national competitiveness problem. He thinks a enterprise competitive advantage displays in: 1. In a very advantageous industries; 2. In this industry choose Prada Belt enterprise relative position; 3. Use value chain, and create value that the enterprise value chain and enter or exit barriers difference is enterprise produce competitive advantages and persistent main reasons. (4) enterprise resource school point of view With warner phil's and pan Ross as the main representative, the enterprise resource assumes that enterprise competition ability is in the enterprise inner Prada Wallet growth and sustainable competitive advantage to maintain the developed on the basis of. Pan Ross put enterprise competition ability understanding in a specific way to solve the problem, knowledge and experience the advantage. In 1984, warner phil's business enterprise growth in pan Ross "based on the theory of enterprise resource has published" penny, degree-effect proposed enterprise competition ability is the

miu miu necklace

but different people and things of value, the value of than things more comprehensive, more complex. There are many and human capital pricing closely related factors, such as the psychological quality and employee cooperation ability and accept the new knowledge and new technology, the organization of the ability of these are laborers endowment is an important part of value. Therefore, Prada outlet monetary and non-monetary combination of both use talent as possible of the value of human capital obtains the objective and comprehensive measure. Non-monetary measurement methods are summarized, including work achievement proficiency evaluation, work technology assessment, these methods attitude from qualitative Angle can be to laborer psychological quality, cooperation spirit, allegiance to the enterprise, such as cannot ignore the measured resources Prada sunglasses factors. (3) on the accounting equation Traditional accounting equation for "asset = liabilities + owner's equity", on the left is the enterprise all assets, right is creditors and physical capital owners' equity, not reflected in equation in the human capital owners' equity, and therefore should be expanded to "asset = liabilities + physical capital owner's equity + human capital owner's Prada shoes equity", reflect human capital and material capital formation after the game between the relation of property right. (4) about accounting treatment 1, capital into. In human capital into the enterprise, according to the agreement giving shares, credited "equity - manpower capital investment", according to market assessment debit "human assets", the foresaid lands and the market can be credited to the Miu miu shoes difference between the nanjing-shanghai motorway "capital reserve - human capital equity premium". 2, human investment. Shares of enterprise employees training, re-education happened to employees shall be deemed expenditure, the advance one allocation, debit "profit distribution - deal with human capital dividend" and credited "bank deposit", if the amount is not big, can also according to the materiality principle credited directly Cheap Prada the current expenses. For not obtain the staff, the shares of training and re-education spending as enterprise's human capital investment, debit "human capital investment costs," credited "bank deposit", and a final investment effect on human capital "into" installment in 1 set time limit or amortized, namely if investment achieved the desired results, the ability of his employees are obviously ascension, Prada Sale should be debited "human capital", credited "human capital investment cost", otherwise, "human capital investment should be in 1 set cost amortized over to each period and losses. Three, human assets final value. Enterprise have human assets should be periodically evaluated to, through the quantitative and qualitative evaluation index system for employees to work ability, potential development of comprehensive and objective Prada Wallet evaluation, in order to truly reflect the assets value of human enterprise owns, and the market to evaluate an orgnaization to undertake cognizance, based on the "human assets" book value adjustment, when the final enterprise human asset value is lower than its carrying amount when, should debit balance "asset impairment loss - human loss of asset impairment" and credited "human Miu Miu Shoes assets impairment," when the final enterprise human assets are worth more than the book balance, according to the principle of prudence and should not be adjusted book value, but should be in human resources situation which reflected in the statement. 4, accounting statements. The assets on the balance sheet add "human assets" project, owners' equity "equity" consisted of "manpower capital

miu miu handbags on sale

random print, relative documents within the journal and machine by checking methods, the journal also can use using computer assisted audit software functions to finish the audit, thereby reducing the audit risk. 3, under the condition of computerized accounting audit procedures in accordance with the provisions of the law, like the audit procedures can be divided into one of four Prada outlet stages, i.e. the preparation stage, implementation stage, audit conclusion and performance stage, objection and reexamine phase. Computerized accounting audit in connection with its own special requirements, use the method can also unique itself is divided into four stages. (1) the preparation stage at this stage is mainly a preliminary investigation the auditees computerized accounting system and define the basic condition Prada sunglasses of scientific and reasonable plan, a main work includes the following January. 1. Investigating the auditees computerization system's basic situation, such as computerized system hardware configuration and software systems selection, the scope of application software, network structure, system management structure and function diversity, document material, etc. 2. And the auditees sign audit business, clear the responsibility of each other in Prada shoes complying, rights and obligations. 3. Preliminary evaluation on the auditees system of internal control, in order to ensure conformance testing scope and key. 4. Sure, sure audit scope audit importance. 5. Analysis the audit risk. 6. To develop audit plan. In the audit plan except with time, researchers, working procedures and task allocation, etc, make arrangements to reasonably determine the Miu miu shoes outside conformance test and substantial testing time and scope, and testing methods and the test data of audit. (2) the implementation stage implementation phase is the core of audit work, but also the core of electronic data processing audit. The main work is determined according to the scope of the preparation stage, main points, processes, methods, collecting, evaluation, comprehensive audit Cheap Prada evidence, so as to form audit conclusion, audit opinion. The main work in the implementation stage should be include the following two respects content. 1. The conformance test. Conformance test should take on the reliability of the system safety test results as the prerequisite. If the system safety and reliability of very bad, not worth auditors trust, it shall, according Prada Sale to the actual situation of internal control systems decide whether to cancel conformance test, and directly and increase the substantive test substantial testing the sample size. Computerized accounting systems in conformance test project, the main contents should is to confirm whether the data input is correct and complete and compliance with requirements of computer processing. If the system is quite Prada Wallet high, safety and reliability of the system is to give higher trust; In substantive test, can reduces correspondingly substantive test sample size. 2. Substantive tests. Substantive test should be on the auditees accounting computerization system program, data, files, and according to the test results test evaluation and identification. For substantive tests must rely on the conformance test results, if the Miu Miu Shoes conformance test results indicated that high audit risks, and the trustor has use of computerized accounting system and the possible fraud motivation of, and the principal and does not provide a complete accounting text material, now auditors should consider on accounting statements published reserved opinions or refuse to express my opinions auditing report. When practical test, can consider to use

miu miu handbag sale

the ownership concentration by the shareholders' meeting or board organization constitute, the board of directors and the board of supervisors responsible for business management process monitoring, the board of supervisors shall be responsible for supervision over and the board's business execution. This organization mode the biggest advantage is with higher supervision level, can reflect to maximize shareholder value requirements. But Prada outlet the board represents ownership rights for the burgeoning corporate balance mechanism has not been given better maintenance, and external supervision to the lack of necessary connection between style. Based on the above two company organization model, the internal audit in the organization subordinate relationship there are five mode: (1) by the company affiliated with executive director, finance department in charge; Prada sunglasses (2) belongs to, the company executive, executive direct management; (3) belong to the board of directors or the audit committee; (4) belong to the board of supervisors, charge by supervisors long; (5) of the board of directors in general manager and double leadership. 2 our country's internal audit institutions subordinate relationship status Our country enterprise internal audit system established late, Prada shoes the current situation of the internal auditing institutions status is unclear, and has a strong dependence. Internal audit institutions as the company's a functional departments, is mainly responsible for the enterprise under the direct control of the development work, its personnel allocation, post promotion, working status and economic benefits by this enterprise leaders such as decision, therefore, independence severely constrained. Miu miu shoes At the same time, our country's internal audit in the course of development, and drew lessons from different countries widely organization model and therefore and western internal audit organization and have many similar place. Specifically, the internal audit institutions in China has the following modes: (1) belong to accounting department: this is the most primitive most fundamental set mode, so Cheap Prada no matter from levels, status and independence speaking are poor. This audit institutions in part of the everyday only, not directly audit work for business decision makers, so can't serve well realize audit basic goal. (2) belong to discipline or JianChaShi: discipline is the party's office, and JianChaShi belongs to administrative supervisory institution. Accordingly, the internal audit institution affiliated to Prada Sale the discipline or JianChaShi, it is apt to cause the party is not divided, indistinction between, thus make the internal audit identity functions do not clear, thus this set mode of play against internal audit function. (3) belong to general manager: this kind of enterprise internal audit organization mode is launched by western countries, at present, our country also in Prada Wallet reference. Internal audit work is part of the general manager, make the internal audit close to operations management, it is good for business decisions service, while the set mode can also make the internal audit institutions and relatively independent accounting departments. But this set of internal audit institutions against the responsibility, such as general manager of an independent assessment of Miu Miu Shoes the performance and supervised. So the internal audit institutions failed to set mode of internal audit position reached height, internal audit function cannot guarantee the normal performance. (4) in the board of directors: this organization is in western countries enterprise internal audit organization mode common Settings form, the board of directors is one of the company's business decision-making organ, it