我国会计师事务所有限责任合伙制研究

随着社会经济的不断发展,会计师事务所普遍采用的有限责任公司制与其承担的社会责任严重失衡,会计师事务所制度改革不断提上日程。通过对我国会计师事务所现有组织形式的研究与分析,有限责任合伙制会计师事务所具有明显优势,为此,我国应创造条件尽快实行会计师事务所有限责任合伙制改造。

Study on Limited Liability Partnership of Chinese Certified Public Accountants Firms

With the development of economy,the limited responsibility system of CPA in our country did not conform to the social responsibility they borne.Thus,the reform of the current CPA system is being put on the agenda.The paper analyzes the current operations of the CPA system and indicates the comparative advantages of the limited liability partnership of CPA.At the same time some measures should be taken to reform the limited liability partnership of CPA.