摘要
注册会计师行业的历史使命决定了事务所需尝试进行外部组织形式和内部治理机制的双重改造。本文厘清事务所内部治理机制的体制基础以及治理目标的研究主线,并通过研究述评指出:事务所价值逻辑侧重、组织形式变革、发展战略制定,均会决定其治理目标及治理机制的演化。本文对引导事务所构建合理的内部治理机制具有现实意义,并可为监管部门和行业协会提供全新的监管思路及政策引导。
The historical mission of the accountancy profession requires that accounting firms need dual transformations in external organizational forms and internal governance. This article focuses on the institutional underpinnings of internal governance of accounting firms and the objectives of governance, and points out in the research commentary that for accounting firms, the values hold, changes of organizational forms and formulation of development strategies can determine the evolution of objectives of governance and governance mechanisms. The article is of practical significance in directing accounting firms to establish sound internal governance and also provides new thoughts on supervision and policy guidance for regulators and institute of CPAs.
出处
《中国注册会计师》
北大核心
2016年第9期30-36,3,共8页
The Chinese Certified Public Accountant
基金
北京交通大学2014年度基本科研业务费博士生创新项目(项目批准号:2014YJS063)
教育部国家留学基金管理委员会"国家建设高水平大学"公派研究生项目(项目批准号:201407090019)资助
