A Study On Corporate Governance,Cash Dividends And Over-Investment Behavior:Based On Manufacturing Listed Companies

During the British Industrial Revolution, with the rapid development of productive forces, the development of the mode of operation of the separation of ownership and management, gradually formed a CPA audit, supervise the enterprise to the financial statements whether there is fraud, CPA audit in China started late, compared with the western capitalist developed countries still have many deficiencies,In order to improve CPA audit quality, establish the standard system of a CPA audit quality evaluation is necessary, the standard system for the quality evaluation of science can be a better measure of the accountants work achievements, the problems found and improved, and ultimately improve the quality of work, to achieve better development, but also can provide the basis for the development of Industry Association CPA audit industry supervision.This paper is divided into six parts, in the first part of introduction mainly describes the current stage in China's economic development background, the establishment of the CPA audit quality evaluation system is very necessary, then has carried on the simple induction, The second chapter mainly introduces the definition of the CPA audit quality standard system and the related theory. In the third chapter, introduced our country the quality of CPA audit and CPA audit quality evaluation system analysis of the status quo, according to the inspection report of the accounting firm quality control Chinese CPA Association released a simple analysis our country now accounting firms to conduct CPA audit of the business analysis of existing problems and reasons, then introduced our country scholars in Comparative Study on CPA audit quality evaluation standard of several representative.The main content of the fourth chapter is to introduce the CPA audit development is relatively mature in Britain and the United States the two countries in terms of the quality of CPA audit method and emphasis.The fifth chapter is based on summarizing the views of scholars and with an understanding of their reconstruction by the standard evaluation system of CPA audit quality, and for each factor is introduced and analyzed in detail. The sixth chapter is a summary and final end, elaborated in order to improve China's CPA audit quality, in addition to build a standard system of scientific evaluation of the accident, should also be improved and perfected in what ways.Because of the CPA audit is an interdisciplinary subject, in the CPA audit practice, to ensure the high quality of CPA audit work, requires the CPA audit personnel should not only have the professional quality of should have, also flexible to cope with different sectors of the auditees different situation, so the CPA audit quality evaluation should fully consider these factors. At the same time, it is because of the diversity of the factors of affect the CPA audit quality, in the process of establishing the CPA audit quality evaluation system, how to choose the evaluation standard became the core problem, each scholar for this research will also because of the different perspectives and different results. In the CPA audit quality evaluation system established in this paper, mainly divided into the legal and moral level, accounting firm level, business execution process level and the auditees level these four kind of evaluation standard, and segmentation, hope can for the CPA audit quality evaluation standard system research provides a new train of thought.