我国会计师事务所内部治理研究

发布时间：2018-05-20 16:12

本文选题：会计师事务所 + 内部治理　；参考：《西南大学》2013年硕士论文

【摘要】：我国注册会计师行业从二十世纪八十年代恢复以来,经过了近三十多年的蓬勃发展,已形成了规模,会计师事务所执业质量和水平也有所提高,注册会计师在资本市场等方面发挥了重要的鉴证作用。我国会计师事务所得到迅猛发展,取得了很大的成就,然而,在取得巨大成就的同时,我国注册会计师行业及会计师事务所面临着诸多问题,如执业质量低下、不正当竞争和执业行为短期化等问题和制度形同虚设现象,仍然长期存在。会计师事务所造假和欺诈行为时有发生,而且越来越触目惊心。究其原因,除了我国注册会计师的执业道德水平普遍偏低、执业环境差外,会计师事务所在内部治理方面存在缺陷也是重要的原因之一。当前,整个注册会计师行业欲在做大做强中走出国门,然而,很多会计师事务所规模确实大了,但并不强,原因很明显,就是我国会计师事务所的内部治理存在严重的缺陷,内部治理存在缺陷已经成为事务所做大做强、健康发展的“瓶颈”。为了落实“十一五”规划对行业发展的新要求,中国注册会计师协会于2007年5月26日发布了《会计师事务所内部治理指南》如何加强事务所的内部治理,已被提上了议事日程。目前,我国尚无对会计师事务所内部治理进行全面系统地研究。鉴于此,笔者以会计师事务所内部治理为主题,试图对会计师事务所内部治理问题进行有益的探讨,以期为理论与实践提供参考。本文主要采用比较研究法对我国会计师事务所与国外会计师事务所进行比较和分析,探索外国会计师事务所内部治理的可借鉴之处,采用归纳演绎法归纳研究中存在的不足；指出我国会计师事务所内部治理的现状和目前存在的问题,并进行剖析后,提出一些切实可行的建议。文章分六章,对会计师事务所内部治理进行研究。第一章从总体上说明了会计师事务所内部治理研究的研究背景和意义、文献综述、研究方法及思路、论文的框架及创新之处。第二章界定了会计师事务所内部治理的涵义,并在与外部治理进行比较的基础上,揭示了外部治理对内部治理的重要性,阐述事务所内部治理的主要特征和内容。第三章指出了当前我国会计师事务所内部治理中存在的主要问题并对产生这些问题的深层原因进行剖析。第四章对国外会计师事务所内部治理模式进行研究并借鉴有益的经验。第五章针对以上问题提出切实而具有针对性的建议,并提出加强会计师事务所内部治理的关键在于外部治理的推动和内部治理的配合,会计师事务所内部治理的核心内容是提高会计师事务所的业务质量,提高业务质量要从五个方面入手,且同时进行方能有效。在结论部分对全文进行了全面的总结和回顾,并且指出了论文的局限性和不足之处。
[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.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】