Accounting Firm Governance Model Research

The accounting industry has always been considered one of the mostdevelopment potential career, however, with the continuous development of certifiedpublic accountants industry and a series of auditing cases broke out in succession,academia began to use for certified public accountants of internal governance issuesas the research focus to be reckoned with. Although currently has made impressiveachievements, and academia in perfecting public accounting firms internalmanagement point of view are the same. Inevitably, the current study are widespreadgeneral sex, namely scholars goal analysis can only chose the accounting firm that awhole, thus caused the research scope is too broad and not specific follow-upquestions. In fact, perfect and improve the internal governance is certified publicaccountants to improve the inevitable requirement of practice quality, reduce risk, andcertified public accountants steadily healthy development of the system. According tothe contingency theory, we can conclude that the world is the sports development,nature or human society there is no fixed management mode. Similarly, publicaccounting firms management mode faces "change".In view of this, want to account management mode changes, which would behelpful to the development of accounting theory and practice. First of all, analyzingthe previous research lead to the background and significance of research can knowthe basic train of thought, combining with the theory of knowledge. Secondly, fromthe basic framework of accounting firms, according to the different organization formof governance mode choice，analysis the present situation of the current our countryaccounting firm governance, and draw lessons from successful experience. Finally,put forward corresponding countermeasures for the main problems of our countryaccounting firm governance pattern. Based on the characteristics of the research topic,this article mainly based on the specification research, on the basis of the analysis,draw lessons from domestic and foreign research achievements about corporategovernance patterns, introducing the theory to internal organization of public accounting firms. Adopt the method of logic and inductive system to think the presentsituation and countermeasures of accounting firm governance mode in our country.