The Research On Internal Governance Of X Accounting Firms

Since the new century,our country's capital market steadily develops and progresses.Certified public accountants are playing an increasingly important role in the capital market.Accounting firms,modern organization of certified public accountants,are also playing an increasingly important role in society,undertaking a more extensive social responsibility and at the same time also facing more challenges.Through the research about public accounting firms internal governance problem in recent years,based on the shortcomings of accounting firm's internal governance,there are few analysis and research of concrete examples.However,research on this field,are beneficial to accounting firms in strengthening risk prevention capacity,raising their level of auditing,and improvement of internal governance system.It is helpful in effectively coping with the greater challenge.Therefore,through organic combination theoretical analysis with case analysis,this article selects X firm as the research object,fully studies the shortcomings of internal governance process,and put forward the resolution.This paper is composed of six chapters.The first chapter is the introduction.research background and the research significance of the article is introduced in this part.Some research in related fields at home and abroad were summarized,and based on this,put forward the overall train of thought and organization structure of this paper.The second chapter mainly discusses the basic theory of the accounting firm's internal governance,respectively from the perspectives of its content and meaning in the detailed introduction.In the third chapter,we select the X accounting firm as the specific research object,and deeply analyzes the concrete situation of the firm's internal governance.In the fourth chapter,a questionnaire has been carried out.The problems existing in the internal governance of X accounting firm has been summarized.The fifth chapter is about the analysis of the X accounting firm.On the basis of internal governance problems,we find problems and then put forward solutions.In the sixth chapter,all research content of this article has been summarized and induced.Based on the research of this article,the future work can be prospected.