中文摘要根据近年数据讨论，我国的经济总量跃居世界第二位，高速的经济进展要求大量的会计师事务所，会计师事务所在社会经济主体中扮演着十分重要的角色。会计事务所作为社会经济活动的监督者、企业经营管理行为的评价者、企业财务状况和经济成果的鉴证者、投资人权益的维护者、资本流动的引导者，在我国经济中扮演着非常重要的角色。会计师事务所不应仅仅是市场经济的服务场所，追逐盈利的第三产业，更是担负着历史给予特定社会职能的市场经济独立主体。而内部治理制度是否健全，是经营成败的一个关键，本文就会计师事务所的进展现状以及未来生存进展对其内部治理需求相互结合，为会计师事务所的内部治理提出一系列有用的建议。关键词: 会计师事务所，内部治理，政策，进展需求，生存AbstractBy the study of nearly years, our country’s gross of economy is the second in the word. The fasting development requests lots of certified public accountants and they play an important role in the social economic subject.As a custodian of social economic activities、an appraiser of enterprise management behavior、a connoisseur of an enterprise’s financial position and economic achievements、a vindicator of investor’s equity、a guide of capital flows ， certified public accountants plays an important role in economy of our country. Certified public accountants is not only a service place of market economy 、 the third industry of chasing earnings but also bearing history given specific social functions of market economy independent subject. It is a key for operating that internal management system is perfect or not. Now this passage is writted for reaching a series of suggestions of its internal management by combining with development status and the need of internal management in the future.Key Words： certified public accountants, internal management, policy, development needs, alive引 言这个经济进展飞速的年代，行业间的竞争日渐激烈。会计师事务所在其中扮演着重要的角色...
