A Discussion On The Interior Governance Of CPA Firms

CPA firms, as an independent unity, have made a huge contribution to the development of economy and protected the interest of the public, and are becoming a necessary component of the market economy. The interior governance of CPA firms is essential to CPA firms' long-term development. With audit market internationalization, how to govern the CPA firms efficiently and establishing an efficient interior governance mechanism are an important issue. So the author tries to explore the problem of audit quality control, hoping to offer some suggestion to our reform.The interior governance of CPA firms concludes the humane capital management, interior quality controlling and the distribution system. Therefore, mainly looking from these elements, according to the order content analysis â†'theory analysis â†'probing the present situation â†'policy suggestion. Except that introduction illuminates the research background (includes documents background), research approach, train of thought and the basic framework of thesis, the thesis consists of 3 chapters. The following is the structural arrangement of this thesis.Chapter1 is to summarize the interior governance of CPA firms, first the conception of CPA firms interior governance is introduced, which is important element of CPA firms'system, which ensures the long-term development of the CPA firms',then the characters and the significance of the interior governance of CPA firms is analyzed.third,the main content of the interior governance of CPA firms is analyzed, which contains human resource management system, interior quality controlling system, and the financial income distribution system.Finally,the interior governance of CPA firms is analyzed.the main purpose is to analyze the importance of interior governance of CPA firms. Firstly, based on institutional economics, the theoretic basis of interior governance of CPA firms is discussed; the discussion about exchange fee in institutional economics is the theoretic basis of interior governance of CPA firms. For a long-time development, and to increase the efficiency, it's necessary to harmonize the relationship inside the company, and to minimize the exchange fee while the organization efficiency is optimized. And then based on analyzing from the viewpoint of the game theory, the gambling situation of every entity inside the company in analyzed, and while there are many choices, the interior governance of CPA firms would cause every entity inside the company to make decisions which are profitable for the development of the company.Chapter2 is to analyze the problems of interior governance of CPA firms, firstly,...