The Research On Access And Income Distribution Of Accounting Firm

Independent audit is a kind of mechanism to reduce the cost of agent and perfect governance structure of modern company. But in the course of development, accounting firm's own governance appears some problems. As an old saying, "a workman wants to do his work well, his tools must be sharpened ". On the basis of pervious research and access, analyzing accounting firm's key resources , We first set up "the trinity" equity ownership installment, then attempt to solve the problem of income distribution mechanical, propose a new income distribution mode; Last put forward some our own suggestions that perfect accounting firm are inside governance mechanism.We think that key resources are material capital, human resources, customer resources, and decision resources in the accounting firm. But material capital, customer resources and decision resources are all subordinated to human resources; the human resources are the most important key resource in the accounting firm. In the system of human resources, we think the auditors who play an important role in quality control, the partners, signature CPAs who are not partners and the owner with customer resource are the key human resources. Thus we set up "the trinity" equity ownership installment: to the owner of material capital, we set up the property stock; to the partner and signature CPAs who are not partner, we set up the post stock; to the owner with customer resources and the auditors who play an important role in quality control, we set up the contribute stock.The distribution of income can divide into four levels. The first level: deduce all regular and contract payment to income, taking form the net income; The second level: contribute stock, post stock to go on net income of accounting firm; The third level: on the basis of assigning in the second level, draw collective welfare, development funds and property stock; The fourth level: The participant is it assign to go on inside colony. In this thesis, we main discuss the second and third levels income distribution. Then put forward a new mode of income distribution in accounting firm. Finally, we raise some suggestions to perfect the inside government mechanism in the accounting firm.