会计师事务所的内部治理:理论、原则及其对发展战略的含义

Internal Governance of Public Accounting Firms:Theory,Principles,and Implications for Organizational Strategies

会计师事务所的内部治理是专业人士自主协调核心资源的过程,而品牌资源作为事务所的最核心资源,具有准公共物品属性(竞争性和非排他性),因此事务所内部治理是私人部门中出现的公共治理问题。相应地,本文引入了自主治理理论及其原则作为会计师事务所内部治理的理论基础和应用原则,并讨论了事务所内部治理原则对若干发展战略的含义。

The internal governance of the public accounting firm is a process in which professionals autonomously coordinate the core resource of the firm. Brand name, as the most important core resource of the firm, has the nature of quasi public goods. Therefore, public accounting firm＇s internal governance belongs to public governance issue in a private sector. We introduce the autonomous governance theory and principles as the basis for a solution to the internal governance of audit firms. We also discuss the implications of internal governance for the firm＇s organizational strategies.