摘要
The completion of the delinking and struc-tural reform of CPA firms in 1999, in certainsense, signified the ultimate formation of CPAfirms characterized by independent position andself-operation. Meanwhile, the merger amongfirms became common practice. On one hand,merger expanded the scope of firms and strength-ened their capacity to withstand risks. On theother hand, it enabled firms to share advantagesof each other and integrated their strengths.However, many firms havn’t established effec-tive internal governance mechanism after themerger, which imposes potential risks for thelong-term development of firms. How to estab-lish an effective governance mechanism hasbecome an urgent issue. The article discusses theinternal governance from organizationalstructure, incentive arrangement, personnel train-ing and system establishment, expecting to elicitfurther discussions on this topic.
The completion of the delinking and struc-tural reform of CPA firms in 1999, in certainsense, signified the ultimate formation of CPAfirms characterized by independent position andself-operation. Meanwhile, the merger amongfirms became common practice. On one hand,merger expanded the scope of firms and strength-ened their capacity to withstand risks. On theother hand, it enabled firms to share advantagesof each other and integrated their strengths.However, many firms havn't established effec-tive internal governance mechanism after themerger, which imposes potential risks for thelong-term development of firms. How to estab-lish an effective governance mechanism hasbecome an urgent issue. The article discusses theinternal governance from organizationalstructure, incentive arrangement, personnel train-ing and system establishment, expecting to elicitfurther discussions on this topic.
出处
《中国注册会计师》
2002年第1期21-23,共3页
The Chinese Certified Public Accountant
