会计师事务所内部治理机制研究——基于立信会计师事务所的治理实践

加强会计师事务所内部治理机制建设是提高会计信息质量和注册会计师审计质量的重要保证,是促进资本市场健康稳定发展、维护社会公众利益的重要举措,是实施会计行业国际化发展战略的重要基础工程。本文全面阐述了立信会计师事务所转制为特殊普通合伙后的内部治理实践,以期为完善我国会计师事务所的内部治理机制提供经验借鉴和政策建议。

Research on the Internal Governance Mechanism of Accounting Firms: Based on Governance Practices from BDO China

Strengthening internal governance mechanisms of accounting firms is an important guarantee to improve the quality of accounting information and the audit quality of CPA,is an important measure to promote the healthy and stable development of the capital market,and to safeguard the public interests,is also an important foundation for the implementation of the international development strategy of the accounting profession in China.The paper comprehensively expounds internal governance practices of BDO China after its transformation into limited liability partnership,and provides experience and policy recommendations for accounting firms in China to improve the efficiency of internal governance mechanisms.