会计师事务所内部治理：理论基础与机制创新

唐衍军

会计师事务所内部治理：理论基础与机制创新

引用本文：唐衍军.会计师事务所内部治理：理论基础与机制创新[J].财经理论与实践,2016,(6):67-73

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作者	单位
唐衍军	（江西财经大学会计发展研究中心，江西南昌330013）

中文摘要:声誉、客户资源以及人力资本是会计师事务所的关键资源，也是事务所治理的主要对象。进入权是审计师控制和使用自身人力资本及其关键性非人力资本的能力。关键资源的控制和保留机制是事务所内部治理的关键所在，这一机制主要包括：决策权配置机制、剩余收益分配机制、授权机制以及合伙人遴选与退出机制。模型分析进一步表明，以进入权为基础的治理机制有利于事务所内部资源的优化配置，能够对审计师专用性人力资本投资形成有效激励。

中文关键词:会计师事务所治理机制产权进入权联盟博弈

Internal Governance of Accounting Firms: Theory and Mechanism

Abstract:Reputation, customer resource and human capital are the critical resources of the accounting firm, they are also the core object of accounting firm governance. Access is defined the auditor's ability to control and use its own human capital and critical non-human capital. It is the key to accounting firm's governance that to build the control and retention mechanisms of critical resources. These governance mechanisms are consists of decision-making power allocation mechanism, surplus sharing mechanism, authorization mechanism, promotion and dismiss mechanism. The theoretical model analysis shows that: the above mechanisms possess the capacity of optimizing the allocation of accounting firms' resources and contribute to the realization of the internal resource allocation equilibrium. These mechanisms devote themselves to encourage auditors' specific human capital investment which is sustainability around accounting firms' critical resources.

keywords:accounting firm governance mechanism property right access alliance game

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