会计师事务所治理模式研究

发布时间：2018-03-19 12:14

本文选题：会计师事务所　切入点：特殊普通合伙制　出处：《湖南科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：会计师行业向来被认为是最有发展潜力的职业之一，然而随着注册会计师行业的不断发展和一系列审计案件的陆续爆发，学术界开始把对于会计师事务所的内部治理问题当成了不容小觑的研究重点。尽管目前已经取得不俗成果，而且学术界在完善会计师事务所内部治理的观点也都殊途同归。不可避免的是，当前的研究普遍存在笼统性，即学者们的分析目标仅仅选择了会计师事务所这一个整体，从而造成了研究范围过于广泛，没有针对性的后续问题。事实上，完善健全的内部治理是会计师事务所提高执业质量、降低风险的必然要求，也是会计师事务所稳步健康发展的制度基础。根据权变理论，我们可以得出这样的结论：世界是运动发展的，自然界或人类社会都不存在一成不变的管理模式。同样的，，会计师事务所治理模式也面临“改变”。鉴于此，希望对会计师治理模式变化的研究，从而有助于会计专业理论和实践的发展。首先，对前人研究做出分析得到研究的背景和意义就知道研究基本思路是什么。其次从会计师事务所的基本框架出发，根据不同的组织形式所对应的治理模式选择。分析得出当前我国会计师事务所治理的现状，并借鉴成功经验。最后，对我国会计师事务所治理模式存在的主要问题提出相应的对策。基于研究主题的特点，本文以规范研究为主，在分析借鉴国内外关于公司治理模式研究成果的基础上，将这一理论引入会计师事务所内部组织中。采用逻辑与归纳的方法系统思考我国会计师事务所治理模式的现状及对策。
[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.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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