Research on Internal Governance of Accounting Firms in China
Authors
Jihui Sun, Jia Gao, Jianxin Sun
Corresponding Author
Jihui Sun
Available Online December 2017.
- DOI
- 10.2991/mcei-17.2017.14How to use a DOI?
- Keywords
- Accounting firm; Internal governance; Internal control
- Abstract
This paper is based on the basic concept of internal governance, through summing up the characteristics of domestic construction firm, proposed the existence of internal governance of accounting firms and the problems and propose countermeasures by the theoretical framework, from the decision-making and supervision mechanism construction, moral construction, cultural construction, the establishment of the system of risk control and benefit distribution and improve the internal governance of accounting firms. So the accounting firms become bigger and stronger
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Jihui Sun AU - Jia Gao AU - Jianxin Sun PY - 2017/12 DA - 2017/12 TI - Research on Internal Governance of Accounting Firms in China BT - Proceedings of the 2017 7th International Conference on Mechatronics, Computer and Education Informationization (MCEI 2017) PB - Atlantis Press SP - 61 EP - 64 SN - 2352-538X UR - https://doi.org/10.2991/mcei-17.2017.14 DO - 10.2991/mcei-17.2017.14 ID - Sun2017/12 ER -