Research On Internal Governance Evaluation Of Accounting Firms

Accounting firms are the supervisors of social and economic activities,evaluating the operation and management behavior of enterprises,and providing audit services,accounting services,management consulting,asset evaluation and other services to many enterprises.Firms started relatively late in China,but their development speed is fast and their impact is wide.In order to better serve the enterprise,it is necessary to ensure its business level and practice quality.Due to insufficient emphasis on internal governance,various accounting firms,including some well-known and larger domestic ones,often expose scandals such as audit fraud.Therefore,the internal governance of accounting firms is very important and requires a scientific and effective evaluation of their implementation status.However,there is currently not much research on the internal governance evaluation of accounting firms in China,and the evaluation index system still needs to be improved.This article first explains the concept and content of internal governance in accounting firms,analyzes the meaning of internal governance evaluation in accounting firms,and introduces the relevant concepts and theoretical basis of this article;Secondly,based on the understanding of the current situation of Shine Wing’s operations and internal governance,combined with the research of previous scholars on the evaluation system of accounting firms,starting from the four dimensions of power allocation,power supervision,human resource management,and corporate culture,11 secondary indicators and 57 tertiary indicators were set,and the weights of indicators were determined using expert consultation and Analytic Hierarchy Process,Establish a relatively complete internal governance evaluation index system for accounting firms.Then,the fuzzy evaluation method is used to evaluate and score the internal governance status of the firm.Based on the scoring results,the current internal governance problems of the accounting firm are analyzed,and corresponding countermeasures are proposed by combining theory with advanced domestic and foreign experience.This article applies internal governance theories and takes Shine Wing Certified Public Accountants as the research object to construct a set of evaluation indicators for internal governance of accounting firms.Through evaluation,it is believed that the performance of the accounting firm in power allocation,power supervision,human resource management,and corporate culture construction still needs to be improved.