合伙会计师事务所人力资本问题研究-会计学专业论文.docxVIP

y乡7圻，f摘要 y乡7圻，f 摘要 目前，学术界涉及会计师事务所(以下简称事务所)人力资本的研究并不多。 然而，事务所作为智力性中介机构，其主要资产是人力资本和品牌。人力资本能 否得以有效利用直接影响着审计质量和审计风险，左右着非人力资本的命运和事 务所的发展前途，因此，合理的剩余索取权和剩余控制权安排不仅有利于遏制审 计过程中的机会主义行为，防止人力资本的偷懒和说谎，而且有助于防止对非人 力资本的虐待。 本文共分四章。在导论之后，首先论述的是合伙事务所人力资本与非人力资 本的关系问题，即，非人力资本所有者享有事务所剩余索取权和最终控制权，而 人力资本所有者虽享有剩余索取权，但不享有最终控制权。其次，主要论述合伙 事务所人力资本的利用与生存发展关系问题，即，为什么人力资本所有者要享有 事务所剩余索取权。最后，主要论述合伙事务所人力资本剩余索取权的分享安排， 即，人力资本所有者怎样参与事务所的剩余分配。 论文的主要创新在于：(1)从审计风险的直接制造者和最终承担者来区分合 伙事务所人力资本和非人力资本的作用，初步确定了事务所剩余索取权的分享安 排的理论基础。(2)分别研究合伙事务所人力资本的利用与审计质量、审计风险、 事务所信誉、事务所的规模扩大之间的内在逻辑关系，详细论述了事务所人力资 本所有者享有剩余索取权必然性。(3)在(1)与(2)的基础上，进一步探讨了 事务所人力资本所有者分享剩余索取权的具体方式。 [关键词] 合伙会计师事务所 人力资本 非人力资本 剩余索取权 剩余控制权 AbstractAt Abstract At present，the academic discussion about human capital of accountant firms iS little．However,accountant firms are the intellectual service agency．The most important assets of accountant firms are human capital and quality．Whether the human capital can be efficiently used affects audit quality and audit risk directly．Whether the human capital Can be efficiently used also decide the destiny of financial capital and the future of accountant firms．Therefore，the rational arrangement of residual claim and residual rights of control Can not only prevent the opportunism，shirking of human and telling lies during the auditing process，but also prevent the abuse offinancial capital． This article is divided into four chapters．The first chapter is the preface．After the preface．I begin tO discuss the main topic．Firstly,1 will discuss the relation between human capital and financial capital of the partnership accountant firms．That is，the owners of financial capital have residual claim and residual rights of ultimate contr01． The owners of human capital have residual claim．but they have no rights of ultimate contr01．Secondly,1 will discuss the relation between existence，development of the partnership accountant firms and human capital．That is，why the oWners of human capital have residual claim．Thirdly,1 will discuss the ar