本文選題：特殊普通合伙制會(huì)計(jì)師事務(wù)所　切入點(diǎn)：內(nèi)部治理　出處：《江西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著我國(guó)資本市場(chǎng)的發(fā)展,要求提高公司信息透明度的呼聲越來(lái)越高。這種訴求使得注冊(cè)會(huì)計(jì)師行業(yè)迅速地壯大起來(lái),其重要性也日益凸顯,從而促使我國(guó)會(huì)計(jì)師事務(wù)所也日趨壯大。為促進(jìn)會(huì)計(jì)師事務(wù)所做大做強(qiáng),我國(guó)逐步推動(dòng)大中型會(huì)計(jì)師事務(wù)所向特殊普通合伙制轉(zhuǎn)變,并取得明顯突破。由于我國(guó)的會(huì)計(jì)師事務(wù)所產(chǎn)生時(shí)間較晚,并且特殊普通合伙制的形式最近幾年才被政府所推廣,因此,在改制之后事務(wù)所存在著嚴(yán)重的內(nèi)部治理問(wèn)題。這些在改制進(jìn)程中不斷暴露出來(lái)的內(nèi)部治理不完善問(wèn)題不僅削弱了注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量,還損害了整個(gè)事務(wù)所的聲譽(yù),最終阻礙了我國(guó)特殊普通合伙制會(huì)計(jì)師事務(wù)所的做大做強(qiáng)。 加強(qiáng)會(huì)計(jì)師事務(wù)所在機(jī)構(gòu)建設(shè)、股權(quán)配置、利潤(rùn)分配等方面的治理,提高承受風(fēng)險(xiǎn)的能力,保證執(zhí)業(yè)質(zhì)量,這些是其做大做強(qiáng)的基礎(chǔ)。隨著注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展和會(huì)計(jì)師事務(wù)所改制進(jìn)程的加快,會(huì)計(jì)師事務(wù)所內(nèi)部治理問(wèn)題成為學(xué)術(shù)界的熱點(diǎn)話(huà)題。目前,國(guó)內(nèi)對(duì)會(huì)計(jì)師事務(wù)所內(nèi)部治理問(wèn)題的研究已經(jīng)較為深入,但是其研究對(duì)象囊括所有的會(huì)計(jì)師事務(wù)所,不具有針對(duì)性。如今會(huì)計(jì)師事務(wù)所改制已提上日程,新的內(nèi)部治理問(wèn)題更需要我們發(fā)現(xiàn)和重視。本文以我國(guó)特殊普通合伙制會(huì)計(jì)師事務(wù)所為研究對(duì)象,通過(guò)與普華永道會(huì)計(jì)師事務(wù)所內(nèi)部治理進(jìn)行對(duì)比,分析了我國(guó)會(huì)計(jì)師事務(wù)所存在的內(nèi)部治理問(wèn)題并提出相應(yīng)對(duì)策。 鑒于此,本文采用規(guī)范研究的方法進(jìn)行探討。首先,本文介紹了研究的背景和意義,總結(jié)了國(guó)內(nèi)學(xué)者對(duì)會(huì)計(jì)師事務(wù)所有關(guān)股權(quán)、分配等一系列問(wèn)題的研究。近年來(lái),雖然我國(guó)CPA行業(yè)發(fā)展迅速,但是本文通過(guò)對(duì)比國(guó)際“四大”與內(nèi)資所的發(fā)展情況,發(fā)現(xiàn)我國(guó)會(huì)計(jì)師事務(wù)所的發(fā)展仍然落后于國(guó)際“四大”,這也正是本文的研究意義所在。中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)也意識(shí)到了CPA行業(yè)內(nèi)部治理的重要性,相繼頒布了多份與CPA行業(yè)內(nèi)部治理相關(guān)的規(guī)定,進(jìn)一步證明了研究該論題的必要性。其次,本文介紹了特殊普通合伙制會(huì)計(jì)師事務(wù)所的基本概念和并對(duì)內(nèi)部治理的理論基礎(chǔ)進(jìn)行概述,這些理論基礎(chǔ)包括委托代理理論、利益相關(guān)者理論以及人力資本理論等,為之后的研究提供了理論支撐。再次,本文從股權(quán)結(jié)構(gòu)、利潤(rùn)分配制度、內(nèi)部質(zhì)量控制和風(fēng)險(xiǎn)管理執(zhí)行力、人力資源管理、合伙文化建設(shè)等五個(gè)方面提出我國(guó)特殊普通合伙制會(huì)計(jì)師事務(wù)所內(nèi)部治理存在的問(wèn)題,即股權(quán)比較集中、利潤(rùn)分配制度不合理、內(nèi)部質(zhì)量控制和風(fēng)險(xiǎn)管理執(zhí)行不力、人力資源制度不完善、合伙文化建設(shè)不健全。本文針對(duì)會(huì)計(jì)師事務(wù)所內(nèi)部治理出現(xiàn)的問(wèn)題,進(jìn)一步分析了導(dǎo)致這些問(wèn)題出現(xiàn)的內(nèi)在原因,比如：資本市場(chǎng)發(fā)育不充分導(dǎo)致股權(quán)結(jié)構(gòu)過(guò)于集中以及利潤(rùn)分配制度比較單一,內(nèi)部各利益主體片面追求高利潤(rùn)導(dǎo)致審計(jì)質(zhì)量低下,人力資源管理觀(guān)念相對(duì)落后導(dǎo)致人力資源管理制度不完善,合伙文化建設(shè)是一個(gè)潛移默化的過(guò)程。接著,本文介紹了普華永道(PWC)在內(nèi)部治理方面的寶貴經(jīng)驗(yàn)以及對(duì)我國(guó)特殊普通合伙制會(huì)計(jì)師事務(wù)所的啟示。最后,本文提出了完善該行業(yè)內(nèi)部治理的對(duì)策,例如適當(dāng)分散股權(quán)結(jié)構(gòu),建立以績(jī)效為基礎(chǔ)的利潤(rùn)分配制度,建立并執(zhí)行嚴(yán)格的質(zhì)量控制和風(fēng)險(xiǎn)管理制度,提高執(zhí)業(yè)人員的風(fēng)險(xiǎn)意識(shí)和職業(yè)道德水平,建立合理的獎(jiǎng)勵(lì)約束機(jī)制,加強(qiáng)執(zhí)業(yè)人員專(zhuān)業(yè)素質(zhì)培養(yǎng),加強(qiáng)會(huì)計(jì)師事務(wù)所合伙文化建設(shè),提高執(zhí)業(yè)人員對(duì)合伙文化建設(shè)的重視程度等。
[Abstract]:With the development of China's capital market, improve the information transparency requirements are increasingly high demands. This makes the CPA industry rapidly expand, its importance has become increasingly prominent, so as to promote China's accounting firms are becoming increasingly stronger. In order to promote the accounting firms become bigger and stronger, China gradually promote large and medium-sized firms to change the special general partnership, and made a significant breakthrough. The accounting firms in China have of late, and in the form of a special general partnership in recent years by the government promotion, the restructuring firm exists internal governance. These serious problems constantly exposed to the reform process in the imperfect internal governance the problem not only weakened the quality of CPA auditing, but also damage the firm's reputation, and ultimately hindered our country special ordianry The public accounting firm is bigger and stronger.
Strengthen the accounting firm equity in institution building, governance configuration, distribution of profit, improve the ability to bear risk, ensure the quality of practice, which is the basis of bigger and stronger. With the development of accounting firms and CPA industry restructuring to speed up the process, the problem of internal governance of accounting firms has become a hot topic in the academic circles. At present. Research on the problem of internal governance of accounting firms has been deeply, but its research object includes all of the accounting firms, not targeted. Now the accounting firm reform has been put on the agenda, the internal governance of the new discovery and we need more attention. Based on China's special normal partnership accounting firms as the research object, through the compared with the PWC accounting firm's internal governance, analyzes the existing in our accounting firms Control the problem and put forward the corresponding countermeasures.
In view of this, this paper adopts normative research method are discussed. Firstly, this paper introduces the research background and significance, summarizes the domestic scholars on the accounting firm on equity, a series of issues on the distribution. In recent years, although China's CPA industry is developing rapidly, but through the comparison of the international "big four" and domestic investment the development of the situation, found that the development of accounting firms in our country still lags behind the "big four", which is also the significance of this research. Chinese CPA Association is also aware of the importance of internal governance of the CPA industry, issued a CPA industry internal governance related provisions, further proof of the necessary study on the topic. Secondly, this paper introduces the basic concept of special normal partnership accounting firms and the theoretical basis of internal governance and summarizes the theoretical basis, the package The principal-agent theory, stakeholder theory and human capital theory, provides a theoretical support for the study. Thirdly, from the ownership structure, profit distribution system, internal quality control and risk management execution, human resource management, puts forward our country special normal partnership accounting firms internal governance problems five on the construction of partnership culture, namely the ownership is relatively concentrated, the profit distribution system is not reasonable, internal quality control and risk management of the weak implementation of human resource system is not perfect, the construction of partnership culture is not perfect. This article aims at the problems of internal governance of accounting firms, further analysis of the causes of these problems, such as the development of capital market inadequate concentration of ownership structure and profit distribution system is relatively simple, all internal stakeholders pursue profit one-sided Guide Due to the low quality of audit, human resources management concept is relatively backward in the human resource management system is not perfect, the construction of partnership culture is a subtle process. Then, this paper introduces the PWC (PWC) valuable experience in the internal governance and Its Inspiration to China's special normal partnership accounting firms. Finally, this paper puts forward improvement the strategy of industry internal governance, such as proper dispersion of ownership structure, establish the profit distribution system performance based, establish and enforce strict quality control and risk management system, improve risk awareness and practitioners of occupation moral level, establish reasonable incentive restraint mechanism, strengthen the training of professional quality practitioners, strengthen the construction of partnership culture the accounting firm, improve practitioners on the construction of partnership culture emphasis.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F233

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 梁春;會(huì)計(jì)師事務(wù)所上規(guī)模后需注意的三個(gè)問(wèn)題[J];中國(guó)注冊(cè)會(huì)計(jì)師;2001年06期

2 李家才;會(huì)計(jì)師事務(wù)所應(yīng)積極開(kāi)展中小企業(yè)財(cái)務(wù)診斷業(yè)務(wù)[J];中國(guó)注冊(cè)會(huì)計(jì)師;2001年07期

3 鐘注;全國(guó)會(huì)計(jì)師事務(wù)所合并情況一覽表[J];中國(guó)注冊(cè)會(huì)計(jì)師;2001年07期

4 周艷;談?wù)剷?huì)計(jì)師事務(wù)所分所的法律地位問(wèn)題[J];中國(guó)注冊(cè)會(huì)計(jì)師;2001年08期

5 程鳳朝;會(huì)計(jì)師事務(wù)所要注重防范三種風(fēng)險(xiǎn)[J];中國(guó)注冊(cè)會(huì)計(jì)師;2001年09期

6 ;浙江省處罰違法違規(guī)會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師[J];中國(guó)注冊(cè)會(huì)計(jì)師;2001年09期

7 鐘注;2001年批準(zhǔn)注冊(cè)的注冊(cè)會(huì)計(jì)師名單[J];中國(guó)注冊(cè)會(huì)計(jì)師;2001年12期

8 楊育謀;會(huì)計(jì)師事務(wù)所遭遇誠(chéng)信危機(jī)[J];管理與財(cái)富;2001年09期

9 王麗娟;會(huì)計(jì)師事務(wù)所──跨省設(shè)立分所注冊(cè)管理有新規(guī)定[J];會(huì)計(jì)之友;2001年09期

10 宋耀川;對(duì)會(huì)計(jì)師事務(wù)所聯(lián)合的思考[J];山西財(cái)稅;2001年09期

相關(guān)會(huì)議論文 前10條

1 胡仁昱;伊鳴;;中小型會(huì)計(jì)師事務(wù)所戰(zhàn)略選擇分析[A];中國(guó)會(huì)計(jì)學(xué)會(huì)財(cái)務(wù)成本分會(huì)2006年年會(huì)暨第19次理論研討會(huì)論文集（下）[C];2006年

2 肖艷;;我國(guó)中小型會(huì)計(jì)師事務(wù)所發(fā)展方向和戰(zhàn)略研究[A];中國(guó)企業(yè)運(yùn)籌學(xué)學(xué)術(shù)交流大會(huì)論文集[C];2008年

3 王福勝;鐘衛(wèi);郭滕達(dá);;會(huì)計(jì)師事務(wù)所營(yíng)銷(xiāo)策略研究[A];中國(guó)會(huì)計(jì)學(xué)會(huì)2005年學(xué)術(shù)年會(huì)論文集（下）[C];2005年

4 王棣華;;合伙會(huì)計(jì)師事務(wù)所做大做強(qiáng)的對(duì)策[A];中國(guó)會(huì)計(jì)學(xué)會(huì)財(cái)務(wù)成本分會(huì)2006年年會(huì)暨第19次理論研討會(huì)論文集（下）[C];2006年

5 林鐘高;方德梅;;會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略問(wèn)題研究[A];中國(guó)會(huì)計(jì)學(xué)會(huì)財(cái)務(wù)成本分會(huì)2006年年會(huì)暨第19次理論研討會(huì)論文集（下）[C];2006年

6 董中超;屈福昌;;本土中型會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略分析——以亞太(集團(tuán))會(huì)計(jì)師事務(wù)所為例[A];中國(guó)會(huì)計(jì)學(xué)會(huì)財(cái)務(wù)成本分會(huì)2006年年會(huì)暨第19次理論研討會(huì)論文集（下）[C];2006年

7 于守華;翁珍妍;;董事會(huì)特征與會(huì)計(jì)師事務(wù)所變更——基于2005-2007年上市公司的經(jīng)驗(yàn)數(shù)據(jù)[A];中國(guó)會(huì)計(jì)學(xué)會(huì)審計(jì)專(zhuān)業(yè)委員會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

8 李代俊;;后金融危機(jī)時(shí)期中國(guó)本土?xí)?jì)師事務(wù)所的機(jī)遇和挑戰(zhàn)——基于2002-2009年年度會(huì)計(jì)師事務(wù)所前百家信息分析[A];中國(guó)會(huì)計(jì)學(xué)會(huì)高等工科院校分會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

9 裘瑩;;淺析我國(guó)會(huì)計(jì)師事務(wù)所與國(guó)際事務(wù)所差距及改進(jìn)辦法[A];中國(guó)會(huì)計(jì)學(xué)會(huì)審計(jì)專(zhuān)業(yè)委員會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

10 王蘇;;論實(shí)現(xiàn)會(huì)計(jì)師事務(wù)所做大做強(qiáng)戰(zhàn)略[A];中國(guó)會(huì)計(jì)學(xué)會(huì)審計(jì)專(zhuān)業(yè)委員會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

相關(guān)重要報(bào)紙文章 前10條

1 本報(bào)記者 于海濤;不要輕易更換事務(wù)所[N];證券日?qǐng)?bào);2003年

2 記者 于海濤;更換會(huì)計(jì)師事務(wù)所須規(guī)范[N];證券日?qǐng)?bào);2003年

3 李 博;企業(yè)須謹(jǐn)慎選擇會(huì)計(jì)師事務(wù)所[N];證券日?qǐng)?bào);2005年

4 于芳;會(huì)計(jì)師事務(wù)所參與造假的深層剖析[N];財(cái)會(huì)信報(bào);2005年

5 趙梅;會(huì)計(jì)師事務(wù)所“輪作”審計(jì)的設(shè)想[N];財(cái)會(huì)信報(bào);2005年

6 陶靜;會(huì)計(jì)師事務(wù)所面臨的三種風(fēng)險(xiǎn)[N];財(cái)會(huì)信報(bào);2005年

7 張?jiān)轿?會(huì)計(jì)師事務(wù)所的發(fā)展戰(zhàn)略[N];財(cái)會(huì)信報(bào);2005年

8 本報(bào)記者 孫郁瑤 趙偉凱;會(huì)計(jì)師事務(wù)所到底應(yīng)該由誰(shuí)委托？[N];財(cái)會(huì)信報(bào);2005年

9 何麗梅 郭蘭英;小型會(huì)計(jì)師事務(wù)所的發(fā)展策略[N];財(cái)會(huì)信報(bào);2005年

10 陳燈國(guó);治理會(huì)計(jì)師事務(wù)所管理體制[N];財(cái)會(huì)信報(bào);2005年

相關(guān)博士學(xué)位論文 前10條

1 王杏芬;會(huì)計(jì)師事務(wù)所風(fēng)險(xiǎn)管理決策問(wèn)題研究[D];重慶大學(xué);2008年

2 李瑞霖;臺(tái)灣會(huì)計(jì)師事務(wù)所服務(wù)品質(zhì)缺口實(shí)證分析[D];暨南大學(xué);2006年

3 呂志明;會(huì)計(jì)師事務(wù)所可持續(xù)發(fā)展研究[D];暨南大學(xué);2006年

4 張俊民;會(huì)計(jì)師事務(wù)所誠(chéng)信監(jiān)管研究[D];天津財(cái)經(jīng)大學(xué);2007年

5 萬(wàn)俊杰;會(huì)計(jì)師事務(wù)所品牌生成機(jī)理研究[D];財(cái)政部財(cái)政科學(xué)研究所;2013年

6 孫鵬;會(huì)計(jì)師事務(wù)所組織形式與審計(jì)談判研究[D];南開(kāi)大學(xué);2010年

7 沈維揚(yáng);產(chǎn)業(yè)環(huán)境、內(nèi)部資源、戰(zhàn)略聯(lián)盟與組織績(jī)效之研究[D];暨南大學(xué);2008年

8 熊建益;關(guān)于我國(guó)上市公司會(huì)計(jì)師事務(wù)所更換的實(shí)證研究[D];廈門(mén)大學(xué);2001年

9 王艷艷;政府管制、所有權(quán)安排與會(huì)計(jì)師事務(wù)所選擇[D];廈門(mén)大學(xué);2007年

10 董秀琴;會(huì)計(jì)師事務(wù)所行業(yè)專(zhuān)長(zhǎng)與審計(jì)市場(chǎng)績(jī)效的經(jīng)驗(yàn)研究[D];廈門(mén)大學(xué);2009年

相關(guān)碩士學(xué)位論文 前10條

1 唐志鵬;我國(guó)會(huì)計(jì)師事務(wù)所規(guī)模化發(fā)展研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2009年

2 邵曉寧;中國(guó)會(huì)計(jì)師事務(wù)所內(nèi)部治理研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2009年

3 張運(yùn)玲;我國(guó)會(huì)計(jì)師事務(wù)所發(fā)展對(duì)策研究[D];合肥工業(yè)大學(xué);2010年

4 王芳;論我國(guó)會(huì)計(jì)師事務(wù)所合伙文化的建設(shè)[D];山西財(cái)經(jīng)大學(xué);2010年

5 吉明珠;我國(guó)對(duì)會(huì)計(jì)師事務(wù)所監(jiān)管的現(xiàn)狀與趨勢(shì)研究[D];西南財(cái)經(jīng)大學(xué);2010年

6 崔文文;我國(guó)會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略研究[D];山東經(jīng)濟(jì)學(xué)院;2011年

7 龐燕;基于地域視角的會(huì)計(jì)師事務(wù)所規(guī)�；l(fā)展影響因素分析[D];吉林大學(xué);2011年

8 程艷艷;我國(guó)會(huì)計(jì)師事務(wù)所規(guī)�；l(fā)展的風(fēng)險(xiǎn)研究[D];天津商業(yè)大學(xué);2011年

9 李麗;黑龍江省會(huì)計(jì)師事務(wù)所核心競(jìng)爭(zhēng)力提升研究[D];東北林業(yè)大學(xué);2011年

10 阮響華;會(huì)計(jì)師事務(wù)所內(nèi)部治理研究[D];西南財(cái)經(jīng)大學(xué);2007年

，

本文編號(hào)：1572413