文档介绍：首都经济贸易大学
硕士学位论文
中国会计师事务所内部治理研究
姓名:邵晓宁
申请学位级别:硕士
专业:会计学
指导教师:杨庆英
20090301
摘要
完善内部治理机制建设,推进会计师事务所发展壮大,是注册会计师行业健康、
快速发展的一项重要而紧迫的任务。随着改革开放的深入和社会主义市场经济体制
的逐步确立,注册会计师行业在市场中发挥着日益重要的作用。会计师事务所作为自
主经营、自担风险的独立主体参与市场服务,其内部治理机制的合理性和有效性,
直接影响其自身的经营管理效率和服务水平;事务所内部治理机制的整体水平,直
接影响到行业形象和服务效率。建立完善有效的内部治理机制,规范和约束货币资
本要素、人力资本要素以及其他各利益相关者的行为,既是事务所自身发展的需要,
也是行业发展的客观要求。
本文的研究是在总结各位学者研究成果,结合会计师事务所内部治理现状的基
础上进行的。首先,从会计师事务所的基本特征出发,指出会计师事务所内部治理
的特点及其内涵。其次,总结了当前我国会计师事务所内部治理面临的主要问题, 并
结合理论与现实对其形成的原因进行了分析。再次,通过对国际知名会计师事务所
内部治理的分析,找出差异并进行借鉴。最后,对我国会计师事务所内部治理存在
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,同时结合了案例分析。在借鉴国
内外关于公司治理结构研究成果的基础上,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内部治理的现状及对策。

关键词:内部治理制衡有限合伙内部控制

I
Abstract
For the development of the CPA firm, it is a great and eagerly task to improve the
internal regulations. As long as the fulfilling of economics open policy and the
establishment of socialism market system, the effect of the CPA industry e more
and more important. As an independent unity, The CPA firms serve the public; they
operate and bare the risk by themselves. The efficiency of the internal management and
the level of the public service are deeply affected by the mechanics of the internal
regulations. Most important of all, the efficiency of the service and the reputation of the
CPA industry are deeply affected by the entire CPA firm. Both the development of the
CPA firms and the CPA industry are totally based on establishing the efficiency and
perfect internal merchandize, restricting the ary circulation rule, setting up the
human resources policy and distributing the benefit to the stakeholder properly.
This article is based on the achievements of scholars, and also based on the internal
governance of the CPA firms. First, the author pointed out that the characteristic and the
definition of the CPA firms’ internal governance. Second, the author not only found out
the problems of the CPA firms b