中国会计师事务所内部治理指数:逻辑与构建  

Internal Governance Index of Chinese Accounting Firms:Logic and Construction

作　　者：陈汉文 戴燕文[1,2,3] 刘思义 王佳妮 

机构地区：[1]南京审计大学内部审计学院 [2]对外经济贸易大学国际商学院 [3]云南财经大学会计学院

出　　处：《中国注册会计师》2024年第10期39-52,5,共15页The Chinese Certified Public Accountant

基　　金：国家自然科学基金重点项目“审计机构治理机制与审计质量研究”(71932003);教育部哲学社会科学研究重大课题攻关项目“中美跨境会计审计有关问题研究”(22JZD010);北京市社会科学基金决策咨询重点项目“中美贸易摩擦对北京企业海外投资的影响及应对研究”(20JCB001)

摘　　要：本文基于组织社会学理论,结合会计师事务所内部治理文献,综合考虑国内外会计师事务所治理准则和相关治理信息披露,从文化和价值、组织形式和治理结构、人力资源、质量管理、信息与沟通以及监控六个方面构建了一套会计师事务所内部治理综合评价指数,详细讨论了该指数的指标体系与计算过程,试算了37家代表性会计师事务所内部治理质量指标并进行描述性统计分析与实证检验,为监管部门及投资者评价会计师事务所以及上市公司选聘会计师事务所提供参考。Based on the theory of organizational sociology,combined with the accounting firms'internal governance literature,comprehensively considering the governance standards and relevant governance information disclosure rules of domestic and foreign accounting firms,this paper builds a set of comprehensive evaluation index of internal governance of accounting firms from six aspects:culture and value,organizational form and governance structure,human resources,quality management,information and communication,and monitoring.The indicator system and calculation process of the index are discussed in detail in this paper.This paper applies also this index in calculating the internal governance quality of 37 representative accounting firms and conducts descriptive statistical analysis and empirical test so as to provide reference for regulatory authorities and investors to evaluate accounting firms and for business enterprises to select accounting firms.

关 键 词：会计师事务所 内部治理 指数 评价指标 

分 类 号：F233[经济管理—会计学] F271[经济管理—国民经济]