本文選題：特殊普通合伙　切入點：會計師事務所　出處：《江蘇科技大學》2017年碩士論文

【摘要】：2010年多部門聯(lián)合發(fā)布的《關于推動大中型會計師事務所采用特殊普通合伙組織形式的暫行規(guī)定》標志著我國會計師事務所特殊普通合伙轉(zhuǎn)制的開始。轉(zhuǎn)制后的會計師事務所發(fā)展迅猛,規(guī)模不斷地擴大,業(yè)務收入不斷地刷新記錄。然而,風險往往與機遇并存。從近幾年行業(yè)監(jiān)管信息來看,部分特殊普通合伙制會計師事務所不斷受到中注協(xié)的懲戒和證監(jiān)會的行政處罰,意味著轉(zhuǎn)制后的事務所風險猶存,因此,分析特殊普通合伙制下會計師事務所的風險,提出防范的建議和對策,具有重要的現(xiàn)實意義。本文主要包括以下幾部分內(nèi)容:第一部分主要說明了本文的研究背景和研究意義,運用文獻分析法闡述了關于會計師事務所組織形式、內(nèi)部管理、執(zhí)業(yè)質(zhì)量和審計風險等的國內(nèi)外學者的研究現(xiàn)狀,提出了本文的研究內(nèi)容、研究方法和創(chuàng)新點。第二部分論述了特殊普通合伙制定義、特征、我國會計師事務所的轉(zhuǎn)制原因以及轉(zhuǎn)制條件和進程,分析了本文的理論基礎。第三部分運用問卷調(diào)查法,從合伙人機制、合伙文化、人力資本、質(zhì)量管控和行業(yè)競爭等方面設計調(diào)查題項,深入了解特殊普通合伙制會計師事務所的現(xiàn)狀。通過對調(diào)查結(jié)果的統(tǒng)計分析,發(fā)現(xiàn)轉(zhuǎn)制后的會計師事務所仍存在:合伙人機制尚未健全、合伙文化有待進一步普及、人力資源管理政策不完善、薪酬激勵制度不合理、質(zhì)量管控尚未有效執(zhí)行、行業(yè)競爭戰(zhàn)略尚未有效落實等問題。第四部分從行業(yè)監(jiān)管信息入手,運用描述性統(tǒng)計法和歸納研究法,分析發(fā)現(xiàn):在事務所層面,主要存在質(zhì)量控制制度不健全或未有效執(zhí)行,合伙人考核晉升制度不完善、總分所一體化管理不到位等問題;在注冊會計師層面,主要存在審計證據(jù)獲取不充分,沒有勤勉盡責、未能有效識別被審計單位財務舞弊以及誠信缺失等問題。第五部分針對上述分析的風險因素,提出保護事務所主體利益、創(chuàng)新內(nèi)部管理機制、加強外部風險識別,是轉(zhuǎn)制后會計師事務所風險防范的根本途徑。
[Abstract]:The interim regulations on promoting the large and Medium-sized Accounting firms to adopt the Special ordinary Partnership form issued jointly by various departments in 2010 symbolize the beginning of the transformation of the special common partnership system of the accounting firms in our country.After the transformation, the accounting firm develops rapidly, the scale expands continuously, the business income constantly sets the record.However, risks often coexist with opportunities.Judging from the information on industry supervision in recent years, some special common partnership accounting firms have been continuously disciplined by the China Annotation Association and the administrative punishment of the CSRC, which means that the risks of the firms after the transformation are still there, so,It is of great practical significance to analyze the risks of accounting firms under the special common partnership system and put forward some suggestions and countermeasures.This paper mainly includes the following parts: the first part mainly explains the research background and significance of this paper, using literature analysis to explain the organization of accounting firms, internal management,This paper puts forward the research contents, research methods and innovation points of this paper.The second part discusses the definition and characteristics of the special common partnership, the reasons for the transformation of accounting firms in China, the conditions and processes of the transformation, and analyzes the theoretical basis of this paper.The third part designs the survey items from the aspects of partner mechanism, partnership culture, human capital, quality control and industry competition, so as to understand the current situation of special general partnership accounting firms.Through the statistical analysis of the investigation results, it is found that the accounting firms still exist after the transformation: the partner mechanism is not yet perfect, the partnership culture needs to be further popularized, the human resource management policy is not perfect, and the salary incentive system is unreasonable.Quality control has not yet been effectively implemented, industry competition strategy has not been effectively implemented and so on.The fourth part starts with the information of industry supervision, applies descriptive statistical method and inductive research method, and finds that, at the level of firm, the quality control system is imperfect or not implemented effectively, and the partner appraisal and promotion system is not perfect.At the level of CPA, there are many problems such as insufficient acquisition of audit evidence, lack of diligence, failure to effectively identify financial fraud and lack of integrity of audited units.In the fifth part, according to the risk factors of the above analysis, it is put forward that protecting the principal interests of the firm, innovating the internal management mechanism and strengthening the external risk identification are the fundamental ways to prevent the risk of the accounting firm after the transformation.
【學位授予單位】：江蘇科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F233

【參考文獻】

相關期刊論文 前10條

1 劉文軍;;會計師事務所執(zhí)業(yè)質(zhì)量檢查提高審計質(zhì)量了嗎?[J];審計研究;2016年06期

2 唐衍軍;;會計師事務所內(nèi)部治理:理論基礎與機制創(chuàng)新[J];財經(jīng)理論與實踐;2016年06期

3 楊俊峰;底萌妍;張?zhí)煊?杜娜敏;;會計師事務所轉(zhuǎn)制前后審計質(zhì)量比較研究[J];中國注冊會計師;2016年10期

4 黃琳琳;張立民;;會計師事務所內(nèi)部治理機制具體制度設計:一個文獻綜述[J];中國注冊會計師;2016年09期

5 孫秀娟;呂曉宇;付佳;王雪純;;審計風險模型中檢查風險影響因素研究[J];合作經(jīng)濟與科技;2016年04期

6 孔祥坤;;我國會計師事務所質(zhì)量控制管理的現(xiàn)狀及對策[J];現(xiàn)代經(jīng)濟信息;2015年19期

7 王麗;馮玉婷;劉紅芬;卜偉國;;財務報表重大錯報風險形成路徑研究[J];審計與經(jīng)濟研究;2015年05期

8 齊飛;;我國會計師事務所業(yè)務質(zhì)量復核問題研究[J];審計研究;2015年02期

9 劉芮竹;劉青;王玉蔚;;會計師事務所的風險分析及防范對策——以我國會計師事務所特殊普通合伙制為例[J];中國集體經(jīng)濟;2015年04期

10 耿紅娟;;會計師事務所轉(zhuǎn)制對審計質(zhì)量的影響[J];中國注冊會計師;2014年08期

相關博士學位論文 前1條

1 田義雙;誠信場域論[D];中共中央黨校;2006年

，

本文編號：1729049