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Since the restoration and reconstruction of Chinese CPAs (certified public accountants) system, CPA profession has been changing quickly. CPA firms, as an independent unity, have made a huge contribution to the development of economy and at
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Submitted On: 04-01-2010 | Views:
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Since the restoration and reconstruction of Chinese CPAs (certified public accountants) system, CPA profession has been changing quickly. CPA firms, as an independent unity, have made a huge contribution to the development of economy and attesting the facticity of the accounting information and protected the interest of the public. The interior governance of CPA firms decides the management of the interior quality and the level of risk controlling, which is necessary to the long-term and unfaltering development and the base for mightiness of CPA firms. But, in these days, the problems of interior governance of CPA firms have been obvious still, which affected and cumbered the mightiness and development of CPA firms to some degree. So the author tries to explore the problems of interior governance of CPA firms and discuss the solution, hoping to offer some suggestion to CPA firms.The text mainly looks from the human capital management, interior quality controlling, and the distribution system and partnership culture, according to the order content analysis, theory analysis, probing the present situation, policy suggestion. The text combines the Shared-interest system of economics and the Balanced Scorecard system of management to offer academic base to solution. The text adopted investigation on the spot and analyzed the datum attained deeply those provided actual bases for research.The text gives some suggestion about the interior governance of CPA firms: (1) Eliminate the abuse of linetype management, set up effective systems of the human capital management, performance examination and prompting. (2)Perfect the system of interior quality controlling, which should be performed truly. Pay attention to enhance the professional standard, apprehend and exercise new auditing standards deeply, maintain independence, objectivity and integrity. (3)Perfect the interior distribution system, probe into practising the Shared-interest system, establish effective supervising system, use the form of CPA firms for reference which can optimize the distribution mode. (4)strengthen the foundation of partnership culture from system, substance and performance. The text synthesizes the main aspects of the interior governance of CPA firms, which research is based upon, while considering new auditing standards. Of course there are insufficiencies, I hope more research would go on as the research is went into, the interior governance of CPA firms in China will be improved to a certainty.
Article Source:
http://latest-finance-articles.com/Accounting/Research-on-the-Internal-Governance-of-CPA-Firms-1811.html
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