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中小会计师事务所是我国注册会计师行业的重要组成力量,其发展问题已引起业界的关注。而中小事务所在经历了近十年的发展、取得成绩的同时,也逐步暴露出诸多弱点,尤为突出的是内部治理机制存在严重的缺陷,影响了中小所的可持续发展。本文在分析中小事务所内部治理机制构成要素的基础上,分析了其内部治理机制存在的问题并提出对策,以期为中小事务所的发展提供参考。一、研究背景在经济全球化的影响下,我国会计师事务所的内部治理机制正朝着规范化、科学化、国际化的方向迈进。而中小会计
Small and medium accounting firms are an important component of the CPA profession in our country. Their development has drawn the attention of the industry. While small and medium-sized firms have undergone nearly 10 years of development and achieved achievements, they have also gradually exposed many weaknesses. In particular, the small and medium-sized firms have serious flaws in their internal governance mechanisms and have affected the sustainable development of small and medium-sized institutes. Based on the analysis of the elements of the internal governance mechanism of small and medium-sized firms, this paper analyzes the problems existing in the internal governance mechanism and puts forward countermeasures to provide reference for the development of small and medium-sized firms. I. Research Background Under the influence of economic globalization, the internal governance mechanism of accounting firms in our country is moving towards standardization, scientization and internationalization. Small accounting