论文部分内容阅读
会计师事务所内部治理已成为当下行业管理的热点。中国注册会计师协会在不久前出台的《会计师事务所内部治理借南》,必将对执业机构的组织生态、决策机制、质量控制、风险管理、文化建设等产生较大的影响。一、时代内涵
Accounting firms internal governance has become the current industry management hot spots. Not long ago, the Chinese Institute of Certified Public Accountants introduced “Internal Control of Accounting Firm to Leap to the South”, which will surely exert a great influence on the organizational ecology, decision-making mechanism, quality control, risk management and cultural construction of practicing institutions. First, the connotation of the times