会计师事务所内部治理问题思考

本文通过总结国外会计师事务所的特点,指出目前我国会计师事务所内部治理存在的问题,提出改进和完善我国会计师事务所内部治理,应从制度和政策上积极引入有限责任合伙制、建立和修改会计师事务所章程以及建立健全各项内部管理制度。

Consideration on Internal Governance of Accounting Firms

Through a summarization of the characteristics of overseas accounting Firms, this paper points out the problems of the internal governance in the current Chinese accounting firms and the countermeasures for improvement. The author claims that the introduction of limited liability partnership, update of the rules and regulation in the accounting firms as well as the establishment of internal management system are the keys to improve the internal governance in the accounting firms.