The Research On The Relationship Between The Confucianist Culture And The Governance Structure Of Partners Audit Firm

In our times, because economy globalizes day by day, the high-quality audit report which is for the capital market with health development offer true and reliable information to the persons who are correlated with the interests, such as investors, supervision department of government, etc., and the perfect governance structure helps the accounting firm to improve the quality of the audit report. The theory of company governance have documents and materials numerously, and the achievement is great. It can be said that a more intact theoretical system has been formed. But the domestic and international scholars are studied mainly on governance structure of the company enterprises and they are hardly studied the accounting firm. In our country, the development of the accounting firm is about ten to twenty years. Because of the actual conditions of our country, development of the accounting firm is not so as the foreign accounting firms, which form a large number of limited responsibility accounting firms. But making the accounting firm in partnership in order to bear unlimited liability is a direction of development in the future. Confucian culture is far-reaching to the influence of our country. Incorporating and forming the quintessence thought of Confucian culture in the system construction of partnership accounting firm, can perfect the governance structure of partnership accounting firm better. Thus partnership accounting firm can offer the high-quality audit report to the public.This text regards the theory in the modern company as the foundation, and regards partnership accounting firm as the research object. And combining for " li ren yi ti", " zhi zhong he ",etc. important thought of Confucian culture, this text Have studied Confucian culture and the quintessence thought that reflects separately, and the generally analysesing on the governance structure of partnership accounting firm, and incorporate Confucian culture to the governance structure of the partnership accounting firm, and Confucian culture influence of other realistic problems of the partnership accounting firm, etc.. This text go on understand in theory and discussion of practice about form a partnership inside system arrange and governance structure. This text use mainly the normative method studies and combine questionnaire investigation and situation of on-site inspection in range of Hunan Province and carry on research.This text has main innovation and value in theory : (1)Studying on the visual angle, this text is as the breakthrough point with the influence of Confucian culture on partnership accounting firm. It think that Confucian culture advocating for " li ren yi ti","zhi zhong he",etc. thought will exert an important influence on behavior of auditor(especially partner), and then influence the inside system and arrange of the partnership accounting firm, and determine its governance structure;(2)This text apply manpower capital theory and information economics theory in economics to forming the construction of the system of the partnership accounting firm. All personnel in the partnership accounting firm, no matter he is a partner or a higher level manager, a project manager, and even a general auditors is a economic people with limited reason. All personnel should are encouraged as well as restrained. Especially, the manpower capital need be encouraged and restrained too at the same time. There are two kinds of ways to restrain from. First, it is getting corresponding to ask for right of the surplus control power and surplus, implement self-control. Second, the capital owner of impersonal force grasps final control power , the final auditing risk of the office that undertake to form a partnership;(3)According to characteristic and mission of partnership office, this text think impersonal force in the partnership accounting firm not play a dealing in turnover role but assure the mechanism and signal mechanism sincerely while accepting the business. When audit failing, impersonal force fulfill audit's the sincere compensation mechanism.