發(fā)布時間：2018-05-20 16:12

  本文選題：會計師事務(wù)所 + 內(nèi)部治理��； 參考：《西南大學(xué)》2013年碩士論文

【摘要】：我國注冊會計師行業(yè)從二十世紀(jì)八十年代恢復(fù)以來,經(jīng)過了近三十多年的蓬勃發(fā)展,已形成了規(guī)模,會計師事務(wù)所執(zhí)業(yè)質(zhì)量和水平也有所提高,注冊會計師在資本市場等方面發(fā)揮了重要的鑒證作用。我國會計師事務(wù)所得到迅猛發(fā)展,取得了很大的成就,然而,在取得巨大成就的同時,我國注冊會計師行業(yè)及會計師事務(wù)所面臨著諸多問題,如執(zhí)業(yè)質(zhì)量低下、不正當(dāng)競爭和執(zhí)業(yè)行為短期化等問題和制度形同虛設(shè)現(xiàn)象,仍然長期存在。會計師事務(wù)所造假和欺詐行為時有發(fā)生,而且越來越觸目驚心。究其原因,除了我國注冊會計師的執(zhí)業(yè)道德水平普遍偏低、執(zhí)業(yè)環(huán)境差外,會計師事務(wù)所在內(nèi)部治理方面存在缺陷也是重要的原因之一。當(dāng)前,整個注冊會計師行業(yè)欲在做大做強(qiáng)中走出國門,然而,很多會計師事務(wù)所規(guī)模確實大了,但并不強(qiáng),原因很明顯,就是我國會計師事務(wù)所的內(nèi)部治理存在嚴(yán)重的缺陷,內(nèi)部治理存在缺陷已經(jīng)成為事務(wù)所做大做強(qiáng)、健康發(fā)展的“瓶頸”。為了落實“十一五”規(guī)劃對行業(yè)發(fā)展的新要求,中國注冊會計師協(xié)會于2007年5月26日發(fā)布了《會計師事務(wù)所內(nèi)部治理指南》如何加強(qiáng)事務(wù)所的內(nèi)部治理,已被提上了議事日程。目前,我國尚無對會計師事務(wù)所內(nèi)部治理進(jìn)行全面系統(tǒng)地研究。鑒于此,筆者以會計師事務(wù)所內(nèi)部治理為主題,試圖對會計師事務(wù)所內(nèi)部治理問題進(jìn)行有益的探討,以期為理論與實踐提供參考。 本文主要采用比較研究法對我國會計師事務(wù)所與國外會計師事務(wù)所進(jìn)行比較和分析,探索外國會計師事務(wù)所內(nèi)部治理的可借鑒之處,采用歸納演繹法歸納研究中存在的不足；指出我國會計師事務(wù)所內(nèi)部治理的現(xiàn)狀和目前存在的問題,并進(jìn)行剖析后,提出一些切實可行的建議。 文章分六章,對會計師事務(wù)所內(nèi)部治理進(jìn)行研究。第一章從總體上說明了會計師事務(wù)所內(nèi)部治理研究的研究背景和意義、文獻(xiàn)綜述、研究方法及思路、論文的框架及創(chuàng)新之處。第二章界定了會計師事務(wù)所內(nèi)部治理的涵義,并在與外部治理進(jìn)行比較的基礎(chǔ)上,揭示了外部治理對內(nèi)部治理的重要性,闡述事務(wù)所內(nèi)部治理的主要特征和內(nèi)容。第三章指出了當(dāng)前我國會計師事務(wù)所內(nèi)部治理中存在的主要問題并對產(chǎn)生這些問題的深層原因進(jìn)行剖析。第四章對國外會計師事務(wù)所內(nèi)部治理模式進(jìn)行研究并借鑒有益的經(jīng)驗。第五章針對以上問題提出切實而具有針對性的建議,并提出加強(qiáng)會計師事務(wù)所內(nèi)部治理的關(guān)鍵在于外部治理的推動和內(nèi)部治理的配合,會計師事務(wù)所內(nèi)部治理的核心內(nèi)容是提高會計師事務(wù)所的業(yè)務(wù)質(zhì)量,提高業(yè)務(wù)質(zhì)量要從五個方面入手,且同時進(jìn)行方能有效。在結(jié)論部分對全文進(jìn)行了全面的總結(jié)和回顧,并且指出了論文的局限性和不足之處。
[Abstract]:Since the recovery of the CPA industry in China in the 1980s, after nearly 30 years of vigorous development, it has formed a scale, and the quality and level of the practice of accounting firms have also been improved. CPA plays an important role in the capital market. Accounting firms in China have developed rapidly and made great achievements. However, at the same time, the CPA profession and accounting firms in our country are faced with many problems, such as the low quality of practice. The problems of unfair competition and short-term practice behavior and the phenomenon of system are still existing for a long time. Accounting firms fraud and fraud occur from time to time, and more shocking. In addition to the low level of professional morality and poor practice environment, the defects in internal governance of accounting firms are also one of the important reasons. At present, the whole CPA industry wants to go abroad in the process of becoming bigger and stronger. However, many accounting firms are indeed large, but not strong. The reason is that there are serious defects in the internal governance of accounting firms in our country. Internal governance defects have become large and strong firm, healthy development of the "bottleneck." In order to fulfill the new requirements of the 11th Five-Year Plan for the development of the industry, the China Institute of Certified Public Accountants issued the "guidelines on Internal Governance of Accounting firms" on May 26, 2007. How to strengthen the internal governance of the firms has been put on the agenda. At present, there is no comprehensive and systematic study on the internal governance of accounting firms in China. In view of this, the author takes the internal governance of the accounting firm as the theme, trying to make a beneficial discussion on the internal governance of the accounting firm, in order to provide reference for the theory and practice. This article mainly uses the comparative research method to carry on the comparison and the analysis to our country accountant firm and the foreign accountant firm, explores the foreign accountant firm internal governance may draw lessons from, uses the induction deductive method induction research existence insufficiency; This paper points out the present situation and existing problems of the internal governance of accounting firms in China, and puts forward some practical suggestions after analyzing. This paper is divided into six chapters to study the internal governance of accounting firms. The first chapter explains the background and significance of the research on the internal governance of accounting firms, literature review, research methods and ideas, the framework and innovation of the paper. The second chapter defines the meaning of internal governance of accounting firms, and on the basis of comparison with external governance, reveals the importance of external governance to internal governance, and expounds the main characteristics and contents of internal governance of accounting firms. The third chapter points out the main problems existing in the internal governance of accounting firms in China and analyzes the underlying causes of these problems. The fourth chapter studies the internal governance model of foreign accounting firms and draws on useful experience. The fifth chapter puts forward practical and targeted suggestions for the above problems, and points out that the key to strengthen the internal governance of accounting firms lies in the promotion of external governance and the coordination of internal governance. The core content of the internal governance of accounting firms is to improve the business quality of accounting firms, and to improve the business quality from five aspects, and at the same time can be effective. In the conclusion part, the author summarizes and reviews the whole paper, and points out the limitations and shortcomings of the paper.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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本文編號：1915352