Research On Internal Governance Improvement Of ZS Accounting Firm

With the rapid development of the domestic economy,the CPA industry,as the "economic police" has achieved rapid development.From the "affiliated system" in the 70 s and 80 s of last century to the third party independent enterprises serving the market economy,the accounting firm has also undergone a qualitative transformation,and the social role of the affairs is from semi official.The market economy supervision department of nature has changed into third party independent institutions to serve the market economy,and the accounting firms have been approved by the market and gradually developed because of the high quality services provided by the industry.However,with the continuous development of the industry,China's local accounting firms have exposed many problems in their practice.Such as the decline of audit quality,the vicious competition of audit fees and the serious loss of personnel,how to optimize the internal governance of accounting firms has become an important issue in the industry.The thesis is divided into four parts: research purpose,research theory,research analysis,and research results.The background and purpose of the research on internal governance of the accounting firms are described in detail.The practical significance of this topic is put forward in the light of the current status of the domestic CPA industry,and the domestic and foreign accounting firms are reviewed and summarized.The various documents and basic theories of the management of the Ministry,introduce the concept,the elements,the organization form and the professional characteristics of the internal governance of the accounting firm,and then combine the work experience of the accounting firm to choose the representative ZS accounting firm to carry out the investigation and analysis,analyze the existing problems,and then design the suitable one.Its characteristics include the improvement of internal governance,including the optimized organizational structure,the human resource management system,the profit distribution system,the audit quality control and risk management,the total score management system and the enterprise culture construction.Finally,it puts forward the guarantee measures to optimize the internal governance of the accounting firms,such as the partners need to be heavy.Finally,we should focus on internal governance,strict business process control,supervision and punishment implementation.