The Research On The Internal Governance System Management Level Of The Accounting Firms In China In A New Strategy

Accompanied in the AICPA bigger and stronger implementation of the strategy andbusiness development strategy released in2010, the restructuring strategy have been released,accounting firms in China face more severe challenges in the AICPA issued a "publicaccounting firm internal governance Guide", the internal governance of accounting firms inChina has become a hot issue for our firm research. The management level of the firm internalgovernance system directly affect the quality level and comprehensive strength of China’saccounting firm, to enhance the firm’s internal governance of accounting firms in China isbigger and stronger protection, accounting firms in China have developed steadily into theinternational a necessary requirement. However, in accounting firms in China face a new threestrategic context, the problems and shortcomings of the internal governance of accounting firmsare still more prominent, This article tries to expand the internal governance of accountingfirms discussed, and countermeasures to solve the problems of internal governance ofaccounting firms of the three background-based accounting firm.Differences in comparative corporate governance, internal governance content and firminternal governance, combined with a firm co-author and owned together a combination offeatures, the firm’s internal governance should focus on the co-author, dilute-owned co-overallgovernance guidelines; In the three background in the AICPA published data from2003to2011years, the top100accounting firms, the use of SPSS empirical analysis to study the internalgovernance elements of internal governance guidelines and the accounting firmcompetitiveness of the relationship between internal governance of firms affect thecompetitiveness of some sort, provides the core data basis for the follow-up within the firmcountermeasures; At the same time, according to partial results of empirical research, combinedwith the background of the three new strategic internal governance of accounting firms inChina’s strategy for future accounting firms in China is able to realize the bigger and stronger,but also for our local firms to contend with the four major international accounting firm toprovide certain recommendations, ultimately in order to improve core competitiveness ofChina’s accounting firm as a whole.