The Problems And Suggestions Of Internal Governance Of M Accounting Firm

Accounting firms are necessary to the market economy，and their main functionis to audit the relevant information in order to serve the capital markets.As anindependent unity，the accounting firms serve the public,they operate and bare the riskby themselves.The efficiency of the internal management and the level of the publicservice are deeply affected by the mechanics of the internal regulations.Mostimportant of all,the efficiency of the service and the reputation of the accountingindustry are deeply affected by the entire accounting firm.Both the development ofthe accounting firms and the accounting industry are totally based on establishing theefficiency and perfect internal governance.Accompanied by the Chinese Institute of Certified Public Accountants biggerand stronger implementation of the strategy and business development strategyreleased in2010,the restructuring strategy,the twelfth five-year plan,brand buildingand information construction strategy have been released, Chinese certified publicaccountants professional standards and the international auditing standards areconverging step by step,accounting firms in China face more severe challenges,andinternal governance need to make corresponding adjustment.Therefore,we need toconduct further research and analysis on internal governance of accounting firm.Firstly,this paper introduces the background and significance of thesisresearch,and analysis of the internal governance of internal accounting firm study thesituation,play on a research study in this paper background the role of bedding,andthus around the topics of papers detailing the main research papers,researchmethodology and basic framework.Secondly,this paper describe the accounting firms’internal governance theory,describe the conceptand the characteristics of theaccounting firms’ the internal governance and the main contents and meaning of theinternal governance of accounting firms,research-based thesis has laid a theoreticalfoundation.Then select representative M accounting firms as the research object,introduces its basic situation and the measures that have been taken on internalgovernance of organization, human resources management, cultural construction,quality control, and branch management.Then analy the problem in details.Atlast,according to M accounting firm’s actual situation,make some suggestions onimproving internal governance of M accounting firm.These suggestions are asfollows,organization will be transformed to special general partnership,strengthenquality control,standardize human resource management and strengthen theconstruction of culture.