Research On The Selection Of Accounting Firm Partners

In recent years, with the exposure of a number of audit failures, The CPA profession,especially in the management of the accounting firm, has become increasingly prominent,and the resulting controversy and questioned more and more. Meanwhile, the accountingfirm is different from other industrial enterprises, it is a typical "people together" or"intellectual co" knowledge-based enterprises, the core competitiveness of the firm isreflected in its ability to control the audit riskis rational use of its key role in theinnovation capacity in the audit profession. Then as a partner of the accounting firm’score resources has become the hot spot to discuss. People are generally concerned aboutis how to choose a partner? The partner should have the quality? How to ensure that thepartner to perform their duties? And so on.Based on the human capital and the theory of partner selection, And comprehensivecompany law, the Partnership Enterprise Law, CPA, law and other related laws andregulations, in-depth discussion of the theoretical basis of partner selection, On this basis,through a questionnaire survey, to analyze the problems and drawbacks of firm partnerchoice, Draw partner eligible to optimize the response, to make some constructivesuggestions for the firm to choose a partner. The article uses empirical methods ofinvestigation and research, the emphasis on normative analysis and positive analysis,qualitative analysis and quantitative analysis of the combination.Human capital as the firm’s core resources, and plays an essential role in thedevelopment and expansion of the firm,specially the partner achievement forms apartnership the office owner, since office superintendent, also is the disciple of a mastertechnology expert, partner’s own quality and the disciple of a master idea affects directlythe office quality control, therefore how chooses the correct partner then to be at the coreposition in the office government.This article is divided into six chapters.The first chapter is an introduction. Introduced paper the background, significance,and ideas and this article structural arrangements. Comments and pointed out that thelack of representative literature and current partner of choice of the relevant domestic andforeign accounting firms.The second chapter is the analysis of the basic theory of human capital and the accounting firm partner. Paper to analyze the connotation and extension of the concept ofhuman capital, Combined with the relevant provisions of the Partnership Enterprise Law,the partner’s responsibilities, rights and interests were more in-depth discussion, Made anumber of new insights into the human capital characteristics of the partner: accountingfirm partner is a combination of human capital and Non-human capital.Chapter Ⅲ is the choice of a partner of accounting firm theoretical basis for analysis.Through the study found, Partner, Human Capital scarcity and exclusivity, scarcity ofhuman capital are the qualifications of a competent partner. Human capital characteristicsof the partner asked to share the residual claim, and to mobilize the enthusiasm of thepartners.Chapter Ⅳ is selected by the accounting firm partner Analysis. China firm form oforganization studies, Clear partnership prospects for the development and questionnairedesign and implementation of the questionnaire is a preliminary analysis.The fifth chapter is the survey data analysis and statistical conclusions. On the basisof reliability and validity of the analysis done by questionnaire, Come to the partner ofchoice of accounting firms in China include the lack of private property, a partner toenter and exit mechanisms are inadequate, partner of the virtual set is more seriousconclusion.Chapter Ⅵ is the partner selection problems analysis and optimization strategies.Analyzed from both history and reality, Give a reasonable explanation to the currentpartner of choice status quo. Obtained the qualification of the partner should be arrangedto give "adequate capital"," High moral qualities"," Many talents" certified publicaccountant, Perfect the mechanism of entry and exit of the partner and To enhance theinternal human capital-based partner selection system conclusions.The innovation of the paper lies in the economics of human capital theory applied tothe system of partnership firm, Closer links between disciplines, And through aquestionnaire to investigate the status of the accounting firm partner selection, Organiccombination of theory and practice.