The Study On Internal Governance Of TZ Accounting Firms

Since twenty-first Century, with the development of China’s capital market, The CPA play a very important role. The accounting firm as a modern organization and management of the registered accountant, also bear the important social responsibility, is also facing the risk. In May2013, came the Wanfu biotechnology, the Xin Dadi, Shanxi TianNeng, The three financial fraud cases, directly lead Zhonglei accounting be punished, even by the Commission to revoke its securities business license. Frequency accounting firm fraud cases in China occurred, investigate its reason, besides the CPA professional ethics level is low, the overall poor working environment, one of the defects of accounting internal control is an important factor. In the recent10years, the fruits of development of accounting firms in our country’s attention, but also exposed the drawbacks of the rapid development and expansion, not only short time fully formed in line with their actual management mode, a copy of the international accounting firm’s internal governance system, a direct result of China’s CPA industry, the overall healthy development. In2008, Chinese CPA Association in order to strengthen the internal governance of accounting firms, to improve the firm’s risk management and quality control, promulgated the "guide" the internal governance of accounting firms, to construct and provide guidance to improve the internal governance of the accounting firms.The research on the internal governance of the accounting firm is less in the form of case, from the internal governance defects of the existing office of. Therefore, the author believes that the research in this field is not only helpful to perfect the theory of internal governance of accounting firms, also helps to improve the audit quality of CPA firms, risk prevention, and bigger and stronger. This paper mainly adopts the research method of combining theory research with case study, through summarizing the internal governance theory, and combined with the status quo of internal TZ accounting firm governance, internal governance issues of TZ accounting firm. This paper is divided into five chapters. The first chapter is the introduction, mainly introducing the research background, purpose and significance of research at home and abroad, and puts forward the main contents of this paper and framework. The second chapter is the meaning and theoretical basis of internal governance. Mainly expounds the meaning of the internal governance of accounting firms, contents, characteristics and theoretical basis, in order to make the reader the interior governance of CPA firms related theory involved in this article have a comprehensive understanding of. The third chapter is the analysis of present situation and problems of the internal governance of TZ accounting firm. Through analyzing the current status of the TZ internal governance of accounting firms, combined with the actual situation of the CPA firm TZ, specifically analyzes existing problems of TZ internal governance of accounting firms. The fourth chapter is the improvement of TZ accounting firm internal governance system strategy. This part and the third chapter constitute the main body of the article, according to the specific problem analysis of the third chapter, as the TZ accounting firm to improve internal governance put forward specific solutions. The fifth chapter is the concluding remarks. Mainly for the contents of this paper summary, and put forward the prospects for future research.