论文部分内容阅读
随着中国的市场经济快速发展,会计领域市场也随之得到开放和发展。会计师事务所面临双重压力,一方面是国际会计师事务所进入中国市场,受到各企业拥戴信任,本土会计师事务所特别是中小型事务所处于相对弱势;另一方面国内会计师事务所的设立条件相对放宽,中小型事务所的数量日益增加,事务所质量水平下降,内部治理问题严峻。本文针对中小型会计师事务所面临的内部治理现状及问题,进行了研究分析,旨在建立科学有效的会计师事务所内部控制体系,解决事务所内部治理问题。
With the rapid development of China’s market economy, the market in the accounting field has also been opened up and developed. Accounting firms are under double pressure. On the one hand, international accounting firms enter the Chinese market and are trusted by enterprises. Local accounting firms, especially small and medium-sized firms, are in a relatively weak position. On the other hand, the establishment of domestic accounting firms is relatively relaxed , The number of small and medium-sized firms is increasing, the quality of firms is declining, and the problems of internal governance are harsh. This article aims at the status quo and problems of small and medium-sized certified public accountants facing the internal governance and conducts a research and analysis aimed at establishing a scientific and effective internal control system of accounting firms to solve the internal governance problems in the firm.