文章从诠释会计师事务所的内部治理机制内涵为出发点,针对我国会计师事务所内部治理机制中存在的突出问题,提出完善会计师事务所内部治理机制的设想,并在此基础上分析完善的会计师事务所内部治理机制对会计师事务所做大做强的积极意义,提出了促进会计师事务所做大做强的几点建议。 From the point of interpreting the connotation of the internal governance mechanism of the CPA firms, this paper proposes the idea of ​​perfecting the internal governance mechanism of the CPA firms based on the outstanding problems existing in the internal governance mechanism of the CPA firms. On the basis of this analysis, the author analyzes and consummates the CPA firm The internal governance mechanism makes the bigger and stronger the CPA firm, and puts forward several suggestions to promote the CPA firm bigger and stronger.