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会计师事务所脱钩改制后,企业法人治理结构、运作机制尚未完善,在审计风险的控制有待提高的时候,又面临审计证券、期货业务的事务所资格门槛的调整,事务所进行了一系列的合并重组。这种“松散型”的合并使得事务所存在“风险共担、收益不共享”的显著特点,在股东的管理、业务承接、业务风险的控制、业务人员的整合等方面存在诸多问题。加强法人治理结构建设,实施全面风险控制,提高执行业务的效益与效率是事务所生存发展的根本。通过内部企业化管理建设提高业务质量已经成为当前合并会计师事务所亟待解决的课题。
After the accounting firm has been decoupled and reformed, the structure and operation mechanism of the corporate governance of the enterprise has not been perfected. When the control of the audit risk needs to be improved, it is also faced with the adjustment of the qualification threshold for auditing the affairs of the securities and futures businesses. The firm conducted a series of mergers Reorganization. This “loose” merger makes the firm have notable features of “risk sharing and non-sharing of benefits”, and there are many problems in shareholder management, business acceptance, control of business risks and business personnel integration. Strengthening the corporate governance structure, implementing comprehensive risk control, and improving the efficiency and efficiency of the execution of business are fundamental to the firm’s existence and development. The improvement of business quality through the construction of internal enterprise management has become an urgent issue to be solved by the current consolidated accounting firms.