特殊普通合伙制下会计师事务所的风险分析与防范对策研究

发布时间：2018-04-10 01:24

本文选题：特殊普通合伙　切入点：会计师事务所　出处：《江苏科技大学》2017年硕士论文

【摘要】：2010年多部门联合发布的《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》标志着我国会计师事务所特殊普通合伙转制的开始。转制后的会计师事务所发展迅猛,规模不断地扩大,业务收入不断地刷新记录。然而,风险往往与机遇并存。从近几年行业监管信息来看,部分特殊普通合伙制会计师事务所不断受到中注协的惩戒和证监会的行政处罚,意味着转制后的事务所风险犹存,因此,分析特殊普通合伙制下会计师事务所的风险,提出防范的建议和对策,具有重要的现实意义。本文主要包括以下几部分内容:第一部分主要说明了本文的研究背景和研究意义,运用文献分析法阐述了关于会计师事务所组织形式、内部管理、执业质量和审计风险等的国内外学者的研究现状,提出了本文的研究内容、研究方法和创新点。第二部分论述了特殊普通合伙制定义、特征、我国会计师事务所的转制原因以及转制条件和进程,分析了本文的理论基础。第三部分运用问卷调查法,从合伙人机制、合伙文化、人力资本、质量管控和行业竞争等方面设计调查题项,深入了解特殊普通合伙制会计师事务所的现状。通过对调查结果的统计分析,发现转制后的会计师事务所仍存在:合伙人机制尚未健全、合伙文化有待进一步普及、人力资源管理政策不完善、薪酬激励制度不合理、质量管控尚未有效执行、行业竞争战略尚未有效落实等问题。第四部分从行业监管信息入手,运用描述性统计法和归纳研究法,分析发现:在事务所层面,主要存在质量控制制度不健全或未有效执行,合伙人考核晋升制度不完善、总分所一体化管理不到位等问题;在注册会计师层面,主要存在审计证据获取不充分,没有勤勉尽责、未能有效识别被审计单位财务舞弊以及诚信缺失等问题。第五部分针对上述分析的风险因素,提出保护事务所主体利益、创新内部管理机制、加强外部风险识别,是转制后会计师事务所风险防范的根本途径。
[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.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

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