会计师事务所内部治理问题探讨

Discussion on Internal Governance Problems of Accounting Firms

内部治理作为会计师事务所的自我监管方式,不仅规定了各个利益相关者的责任和权利分布,而且明确了决策时所应遵循的规则和程序。文章从剖析会计师事务所内部治理的机理入手,针对目前会计师事务所内部治理结构中所存在的主要问题,提出了对其加以改进、完善的具体设想。

As the way of self-supervision by Accounting firm, internal governance prescribes responsibilities and rights distribution of interest parties. Moreover, it defines rules and procedures of decision-making. Beginning with the analysis of the internal governance mechanism of the Accounting firm, this paper puts forward specific tentative plans towards main problems existing in internal governance structure in order to improve and perfect it.