我国特殊普通合伙制会计师事务所内部治理问题探讨

发布时间：2018-03-05 23:35

本文选题：特殊普通合伙制会计师事务所　切入点：内部治理　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国资本市场的发展,要求提高公司信息透明度的呼声越来越高。这种诉求使得注册会计师行业迅速地壮大起来,其重要性也日益凸显,从而促使我国会计师事务所也日趋壮大。为促进会计师事务所做大做强,我国逐步推动大中型会计师事务所向特殊普通合伙制转变,并取得明显突破。由于我国的会计师事务所产生时间较晚,并且特殊普通合伙制的形式最近几年才被政府所推广,因此,在改制之后事务所存在着严重的内部治理问题。这些在改制进程中不断暴露出来的内部治理不完善问题不仅削弱了注册会计师的审计质量,还损害了整个事务所的声誉,最终阻碍了我国特殊普通合伙制会计师事务所的做大做强。加强会计师事务所在机构建设、股权配置、利润分配等方面的治理,提高承受风险的能力,保证执业质量,这些是其做大做强的基础。随着注册会计师行业的发展和会计师事务所改制进程的加快,会计师事务所内部治理问题成为学术界的热点话题。目前,国内对会计师事务所内部治理问题的研究已经较为深入,但是其研究对象囊括所有的会计师事务所,不具有针对性。如今会计师事务所改制已提上日程,新的内部治理问题更需要我们发现和重视。本文以我国特殊普通合伙制会计师事务所为研究对象,通过与普华永道会计师事务所内部治理进行对比,分析了我国会计师事务所存在的内部治理问题并提出相应对策。鉴于此,本文采用规范研究的方法进行探讨。首先,本文介绍了研究的背景和意义,总结了国内学者对会计师事务所有关股权、分配等一系列问题的研究。近年来,虽然我国CPA行业发展迅速,但是本文通过对比国际“四大”与内资所的发展情况,发现我国会计师事务所的发展仍然落后于国际“四大”,这也正是本文的研究意义所在。中国注册会计师协会也意识到了CPA行业内部治理的重要性,相继颁布了多份与CPA行业内部治理相关的规定,进一步证明了研究该论题的必要性。其次,本文介绍了特殊普通合伙制会计师事务所的基本概念和并对内部治理的理论基础进行概述,这些理论基础包括委托代理理论、利益相关者理论以及人力资本理论等,为之后的研究提供了理论支撑。再次,本文从股权结构、利润分配制度、内部质量控制和风险管理执行力、人力资源管理、合伙文化建设等五个方面提出我国特殊普通合伙制会计师事务所内部治理存在的问题,即股权比较集中、利润分配制度不合理、内部质量控制和风险管理执行不力、人力资源制度不完善、合伙文化建设不健全。本文针对会计师事务所内部治理出现的问题,进一步分析了导致这些问题出现的内在原因,比如：资本市场发育不充分导致股权结构过于集中以及利润分配制度比较单一,内部各利益主体片面追求高利润导致审计质量低下,人力资源管理观念相对落后导致人力资源管理制度不完善,合伙文化建设是一个潜移默化的过程。接着,本文介绍了普华永道(PWC)在内部治理方面的宝贵经验以及对我国特殊普通合伙制会计师事务所的启示。最后,本文提出了完善该行业内部治理的对策,例如适当分散股权结构,建立以绩效为基础的利润分配制度,建立并执行严格的质量控制和风险管理制度,提高执业人员的风险意识和职业道德水平,建立合理的奖励约束机制,加强执业人员专业素质培养,加强会计师事务所合伙文化建设,提高执业人员对合伙文化建设的重视程度等。
[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.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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