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Tonight 3rd of february……….guess is a wonderful special night.

nagai aida ha, hanashikoto wo tsutto kokoro ni haitte,

(have been long time, always keep in my heart all my words)

mm…. guess there have been two years plus, never really able to share out my words in alphabet any more……..maybe since lost of a good sharing friend ( a long lost friend); and…..lost of a good junior (a fren with God now)………this february is a month…..my favourite number…..my missing month…..memory of all my good & wonderful frens out there…..no matter where you all are,…..all bout u(if u are my frens) will keep deeply in my memories…….always…..especially both of the lost….up and out there….

mm, what is so special bout tonight, first not so sure, he~ cuz still in bad mood, but finally cheer up by a movie……..a movie called "nan chai nui mao" in english," male talent female beauty ",

a nice, heart warming romance movie…..

combination of actor and actress from china & japan……

mm, me, is a movie lover………i love watch movies much…….dunno since when, no matter is movie or drama……as long as the story is good,……i watch……no matter, seat alone in cinema…. watch alone in front of the tv….i will…..watch,watch alone, lonely? nope…..it is good story company me while watching..(mm..have to used to alone..alone enjoy,cuz no always everybody able be there for u always)he~ dats me, love movies like i love music (music is my good companion for my life steps), music…..movie…language….human..he~ have dis many stuff be my companion,maybe not lonely for the rest of my life……..huh talk too much,he~ can’t help dis is me , like to talk ,love to share…..if one day ,or some moment when u discover me no talking ..in silent mode…..no words from my mouth any more,….mm there must be some doubt…..u can notice at my eyes,…..c what u discover……sadness (must be something bothered in my heart) or happiness (must be i am watching or enjoying something wonderful…eg music or movie or scenery..)

mm, dis movie is recommended,

really a warm and wonderful movie…..most important is wonderful happy ending….shiawase no Ending…..

is suitable for every couples of lovers…..its family love, friends love, lovers love……..pure , simple..decription the story in details…,mm….sometimes….simple is beautiful..

To me, this movie mean alot……its mean wonderful conclu of my memories from year 2005 & year 2006…….

my 2005 (my memorable far from japan)- miss the word "ohaiyo"

my 2006 (my miss memories far in china)- miss the fresh air ,the "vege" field, the sincere faces…..miss the stories far away……….there…

mm…..this movie story…..not only conclu up my two years back there…..but aso recall all my memories….from my primary…to all these years till now……fellow buddies from long ago primary…fellow good old frens these years…..people around since i born……miss all………………..

dunno y , my memories these days always reverse back,often recall back…..previously, maybe….like what i told a fren ..mm, my most wanted hope have completed and fullfiled these years back……..maybe,

i am standing from the highest peak of the mountain of my life….i reach the peak liao,…..standing up, from there looking down……….. looking back….

love the ending of this movie,……….though deepest in me, always burden with a type of sadness (dunno y since i was young, already discovered dat),

though i might be a persimistic person………

but,i always hope and wish …..people around me ,everyone,every couple……everybody can live happily and happiness ever after……..tsutto itsumademo shiawase(consistently happiness forever)

dats my often and only wish to you ……….whoever i meet , i know………whoever around me….who walk into my pages of life..                                 

欧洲 > 管理 > 专栏

审计师的“囚徒困境” 作者：英国《金融时报》约翰·凯(John Kay) 2006年5月17日 星期三

上周，普华永道(PwC)日本分公司因与化妆品公司嘉娜宝(Kanebo)共同谋划会计欺诈而被暂停营业两个月。这是一系列会计丑闻中的最新一件。会计丑闻毁掉了安达信(Arthur Andersen)，也困扰着各大会计师事务所。其共同特征是：审计师与客户关系太密切。这个行当的现状是，业务从未如此红火，而公众威望从未如此之低。 保持声誉的过程体现了博弈论中最著名的命题：囚徒困境(Prisoner’s Dilemma)——理性的小偷互相出卖，最终却导致对自身不利的后果。对于处在受人尊敬行业中的一家企业，或处在受人尊敬企业中的一员而言，最有利可图的策略是从他人树立的严格和诚信声誉中获益，而自己却不作任何贡献。但由于“搭便车”对每个人都是最有利可图的策略，这些声誉就逐渐受到侵蚀。 囚徒困境是个强大而又麻烦的问题，原因在于每个人都能认识到他们的行为会导致不利的后果，但仍会继续这样做。小偷会一致同意要保持缄默，但如果坦白能减少刑期，那他们仍会坦白。会计师会装出正统的样子，表示要保持高标准的职业道德，但回到办公室，就准备多花点力气来取悦企业客户。然而，看清这个矛盾未必能解决它。 ——————————————————————————– ——————————————————————————– 经济理论和实践经验表明，摆脱这一困境的方法只有重复试验和改变激励结构。有组织的罪犯要继续干违法的勾当，就必须照顾好入狱同伙的家人，并寻求报复那些违反小偷间君子协定的人。黑手党需要制定限制协议，以保持组织长存不败，会计行业也一样。 行业自律是建立在卡特尔同盟组织基础上的。企业之间以十分绅士的方式相互竞争。合伙人的报酬与资历(而不是个人贡献)挂钩。营收分享方式是固定的，合伙企业与其成员之间不存在利益冲突，行业与事务所之间也不存在利益冲突。 但正如所有对竞争的限制一样，这些做法使价格和工资水平保持高水平，并且阻碍了创新和进取精神。80年代，对市场力量的热情被重新点燃，自我监管也就瓦解了。在专业事务所里，更为个人主义的文化，推动合伙精神向各食其利转变。 竞争市场的优点是令顾客满意，监督服务也一样。如果房产业主雇了警察，那么警务策略将迎合房产业主；如果夜贼雇了警察，那么警务策略将便于夜贼行窃。审计便是这样一个过程，业主(股东)付钱给警察，而潜在的夜贼(公司高管)指定警察。我们可以预料：审查的成本会十分高昂，但并不严格。事实上，这也是我们经常发现的现实。 人们提出的主要解决方案是，将审计与咨询分开，轮换审计合伙人甚至是审计事务所。这些方法解决了这个问题的一些表象，但并非根本冲突：只要经理人指定审计机构，冲突就不可避免。彻底的办法就是剥夺他们的指定权。更现实的方法是对审计过程本身进行审计。 监督人由谁来监督？这个短语提醒人们思考谁监督警卫的问题。古往今来，答案是负有专责的其他警卫。监管机构不仅必须对会计准则负责，也要对会计行为的标准负责。此外，监管机构要获得没有投诉也可进行审查的权力，并且调查本身不会给人带来污名。目的不是要点名羞辱失职人员，而是要给审计机构撑腰，让它们有能力抵制来自客户的压力，并重建因会计从自由型职业转为竞争型行业而遭受破坏的那种精神。 译者/李裕