中文摘要：

智力资本是会计师事务所的关键性资源,由人力资本、声誉资源以及客户资源三个维度构成。进入权是审计师运用或控制智力资本执行审计业务的能力。进入权的实现过程即是智力资本形成和积累的过程。会计师事务所治理问题的核心在于通过进入权的配置,形成对智力资本的维护和保持机制。构建有助于事务所智力资本保持与审计服务质量提升的治理机制,重点在于落实共同治理与权威激励、实现智力资本所有者共享收益、完善晋升激励机制、重视审计业务执行中的分工与合作。基于进入权的事务所治理机制的有效实施,对于加快注册会计师行业发展具有重要的推动作用。

英文摘要：

Intellectual capital is the critical resource of accounting firms, which consists of the three dimensions： human capital, reputation resources and customer resources. The access is the ability exercised by auditors to use or control the intellectual capital to perform audit business. The realization of access is the process of formation and accumulation of intellectual capital. The core of accounting firms governance lies in the formation of the maintenance mechanism for intellectual capital through the allocation of the access. The key point in the construction of the governance mechanism which can help to keep intellectual capital in the firms and improve the quality of audit service is to implement the shared governance and authoritative stimulation, to achieve the shared benefits among intellectual capital owners, to improve the promotion incentive mechanism, and to pay attention to the division and cooperation of the execution of audit business. The effective execution of the audit firms governance mechanism based on the access right can play an important role in promoting the development of audit industry.