The Research On Quality Management Modes Of TH Accounting Firm After Special General Partership

With the exposure of misrepresentation and management’s fraud of financial statement among the IPO enterprises and public enterprises, the stock market is drawing much attention to this issue. The risk of certified public accountant industries increasingly revealed, thus how to improve the qualities of auditing, control and prevent the risks have become an important issue. According to the requirements of certified public accountant Limited Liability Partnership reforming issued by ministry of finance and SAIC; and policies of encouraging robust growth of certified public accountants issued by CICPA committee, the partner of certified public accountants will undertake the increasing potential risks, therefore how to find an effective way to follow the new requirements and policies has become an urgent problem that must be solved immediately.In this paper, from the development process and operating characteristics of our accounting firms, as well as the current situation of quality management of the business, the deficiencies of business of our country accounting firm quality management. Based on detailed analysis of the TH accounting firm development present situation and the partnership before the restructuring business quality management strategy, this paper evaluates the advantages and disadvantages. On this basis, the selection principle of service quality management model is proposed in this paper. The TH partnership accounting firms after the reform, and puts forward a set of suitable partnership after restructuring based on quality of service management pattern characteristic of TH accounting firm, expounds the management mode and characteristics.The innovation of this article lies in:(1) this paper systematic comparison and analysis of the partnership before the transformation of accounting firm business quality management status. This paper systematically summarized the domestic and foreign literature on business accounting firm management mode, and carries on the induction summary, comparative analysis; deeply analyzed the characteristics and business of our country accounting firm quality management present situation and the insufficiency, is conducive to provide rich material data for other researchers. (2) this paper put forward the business quality management pattern that suits our country accounting firm management and management characteristics. Due to the different environment, scale, development history, quality of service management mode of CPA for the presence of certain particularity. In this paper, based on the existing literature, with TH accounting firm as a case, put forward a set of suitable for partnership accounting firms in China after the reform can choose business quality management mode. For accounting firms like TH how effective service quality management to make certain guidance function.