本文選題：會計師事務所　切入點：特殊普通合伙制　出處：《湖南科技大學》2013年碩士論文　論文類型：學位論文

【摘要】：會計師行業(yè)向來被認為是最有發(fā)展?jié)摿Φ穆殬I(yè)之一，然而隨著注冊會計師行業(yè)的不斷發(fā)展和一系列審計案件的陸續(xù)爆發(fā)，學術界開始把對于會計師事務所的內部治理問題當成了不容小覷的研究重點。盡管目前已經取得不俗成果，而且學術界在完善會計師事務所內部治理的觀點也都殊途同歸。不可避免的是，當前的研究普遍存在籠統(tǒng)性，即學者們的分析目標僅僅選擇了會計師事務所這一個整體，從而造成了研究范圍過于廣泛，沒有針對性的后續(xù)問題。事實上，完善健全的內部治理是會計師事務所提高執(zhí)業(yè)質量、降低風險的必然要求，也是會計師事務所穩(wěn)步健康發(fā)展的制度基礎。根據權變理論，我們可以得出這樣的結論：世界是運動發(fā)展的，自然界或人類社會都不存在一成不變的管理模式。同樣的，，會計師事務所治理模式也面臨“改變”。 鑒于此，希望對會計師治理模式變化的研究，從而有助于會計專業(yè)理論和實踐的發(fā)展。首先，對前人研究做出分析得到研究的背景和意義就知道研究基本思路是什么。其次從會計師事務所的基本框架出發(fā)，根據不同的組織形式所對應的治理模式選擇。分析得出當前我國會計師事務所治理的現(xiàn)狀，并借鑒成功經驗。最后，對我國會計師事務所治理模式存在的主要問題提出相應的對策�；谘芯恐黝}的特點，本文以規(guī)范研究為主，在分析借鑒國內外關于公司治理模式研究成果的基礎上，將這一理論引入會計師事務所內部組織中。采用邏輯與歸納的方法系統(tǒng)思考我國會計師事務所治理模式的現(xiàn)狀及對策。
[Abstract]:The accounting profession has always been regarded as one of the most promising professions. However, with the continuous development of the CPA industry and the outbreak of a series of audit cases, The academic community has begun to focus on the internal governance of accounting firms. And the academic community's views on how to improve the internal governance of accounting firms are all the same. Inevitably, there is a general nature in the current research, that is, the analysis goal of the scholars only chooses the accounting firm as a whole. In fact, perfect and sound internal governance is the inevitable requirement for accounting firms to improve their practice quality and reduce risks. It is also the institutional basis for the steady and healthy development of accounting firms. According to contingency theory, we can draw the conclusion that the world is developed by movement, and neither nature nor human society has a fixed management model. Accounting firm governance model is also faced with a "change." In view of this, it is hoped that the research on the change of accounting governance model will contribute to the development of accounting professional theory and practice. The background and significance of previous studies are analyzed to know what the basic thinking of the research is. Secondly, from the basic framework of accounting firms, According to the choice of governance mode corresponding to different organizational forms, this paper analyzes the current situation of accounting firm governance in China, and draws lessons from successful experience. Based on the characteristics of the research topic, this paper focuses on normative research, and on the basis of analyzing and drawing lessons from domestic and foreign research results on corporate governance model, the author puts forward the corresponding countermeasures to the main problems existing in the governance mode of accounting firms in China. This theory is introduced into the internal organization of accounting firms, and the present situation and countermeasures of the governance mode of accounting firms in China are systematically considered by using the method of logic and induction.
【學位授予單位】：湖南科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

【參考文獻】

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1 江晏時;王媛;向y

本文編號：1634221