Study On China's Internal Governance Of Accounting Firms

For the development of the CPA firm, it is a great and eagerly task to improve the internal regulations. As long as the fulfilling of economics open policy and the establishment of socialism market system, the effect of the CPA industry become more and more important. As an independent unity, The CPA firms serve the public; they operate and bare the risk by themselves. The efficiency of the internal management and the level of the public service are deeply affected by the mechanics of the internal regulations. Most important of all, the efficiency of the service and the reputation of the CPA industry are deeply affected by the entire CPA firm. Both the development of the CPA firms and the CPA industry are totally based on establishing the efficiency and perfect internal merchandize, restricting the monetary circulation rule, setting up the human resources policy and distributing the benefit to the stakeholder properly.This article is based on the achievements of scholars, and also based on the internal governance of the CPA firms. First, the author pointed out that the characteristic and the definition of the CPA firms' internal governance. Second, the author not only found out the problems of the CPA firms but also analyzed the problem. Third, compared with the international accountant company, the local CPA firms should use the useful information in the international accountant company. The last, the author find out the way to improve the internal governance of local CPA firms.This research is mainly based on normative research. Besides, the author gave some example about the internal governance. And the author used a lot of foreign theory and achievements for reference. The author pointed out that the way to solve the problem about internal governance of local CPA firms by using the logical induction...