会计师事务所内部治理结构探析.DOC

摘要:本文首先讲述会计师事务所内部治理的背景和意义，简略写了国内外研究的现状，从会计师事务所的基本特征出发，阐述我国会计师事务所内部治理的特点和含义，分析我国会计师事务所内部治理的面临主要问题包括了管理机制不科学；股权结构不合理；激励约束机制不到位；抗风险能力差。根据上述问题结合现实对其形成的原因进行探讨。同时，通过研究国际知名的会计师事务所内部治理结构，提出我国会计师事务所内部治理结构的对策主要有：建立不同层级的奖励制度；加强职业道德教育；建立科学高效的内部治理机制；加强事务所管理中的制衡机制；落实风险导向审计措施。

关键词：内部治理；内部控制；制衡；会计师事务所

Abstract:This paper first about accounting firm in the internal management background and significance, brief wrote the present situation of the domestic and foreign research, from the basic characteristics of accounting firm, expounding China's accounting firm in the internal management characteristic and meaning, analysis of China's accounting firm in the internal management faces major problems including the management mechanism is not science; Equity structure is not reasonable, Stimulus restraint mechanism in place; Anti-risk ability is poor. According to the above problems combining the reality of the reasons are discussed. At the same time, through the study of the famous international accounting firm internal management structure, puts forward the internal accounting firm the governance structure of main countermeasures are to set up the reward system of different levels; Strengthening the professional ethics education; Establish scientific and efficient internal management mechanism; To strengthen the management of office checks and balances mechanism; Implement risk-oriented audit measures.

Key words: Internal Governance；Internal Control；Restrict the power to balance；Accounting firm

　　　随着我国市场经济体制的逐步完善，特别是证券市场的快速发展，注册会计师审计业务得到了充分发展。国内企业通过实施“大企业、大集团”战略，在市场竞争中规模不断扩大，世界大规模企业行列中正在不断涌现来自中国的公司。而反观我国目前的注册会计师行业，内资事务所规模大多偏小，很难胜任当前我国市场经济和企业的发展对审计专业服务的要求。与“四大”为代表的国际大型会计师事务所相比，内资事务所无论是在业务规模还是在收入数量上都处于明显的劣势。切实推动会计师事务所的规模化发展，培育一批具有市场竞争实力，适应市场需求和具有长期发展前景的会计师事务所已经成为行业当前发展的一个十分紧迫和重要的问题。而精心设计、运作顺畅的内部治理机制是事务所实现规模化发展的前提条件，在我国内资事务所身处激烈的市场竞争环境中，如何通过完善内部治理机制，理顺内外关系、提高业务质量、降低业务成本已经成为事务所规模化发展所必须面对的核心问题。