如何建立和完善会计师事务所内部治理机制,是注册会计师行业一个长期的话题。现阶段大多数会计师事务所出于扩大规模和规避风险的需要,采取公司制组织形式。而股权结构是公司制事务所内部治理机制的基础,它决定了股东结构、股权集中程度以及大股东身份,致使股东在行使权力的方式和效果上存有区别,进而对公司制事务所治理模式的形成、运作及绩效产生影响。也就是说,股权结构直接影响公司制事务所内部监督机制作用的发挥。只有股权结构合理,才能形成相互制衡的事务所内部治理机制。一、我国会计师事务所股权设置上存在的突出问题(一)股权过于集中事务所改制后,一些事务所的股权集中在极少数人手中,形成了“一股独大”的股权结构,首席合伙人(出资人) How to establish and improve the internal governance mechanism of CPA firms is a long-term topic for the CPA profession. At this stage most accounting firms for the expansion of the scale and to avoid the risk of the need to take the form of corporate organizations. The ownership structure is the foundation of the internal governance mechanism of the firm-owned firm. It determines the structure of the shareholders, the degree of ownership concentration and the identity of the major shareholders. As a result, there are differences in the ways and effects of the shareholders’ exercise of power, The formation, operation and performance have an impact. In other words, the shareholding structure has a direct impact on the role played by the internal oversight mechanism of the firm-owned firm. Only a reasonable ownership structure, in order to form a balance of internal governance mechanism of the firm. First, the outstanding problems in the establishment of the accounting firm in China (a) equity is too concentrated After the restructuring of the firm, a number of firm equity concentrated in the hands of a very small number of people, forming a “dominant” stock ownership structure, Chief partner (investor)