一、会计师事务所组织形式的比较1.独资会计师事务所。由具有注册会计师执业资格的个人独立开设并承担无限责任的会计师事务所。其最大的特征是只有一个所有者,且承担无限责任。它的优点是对开业资本没有限定,容易设立;内部管理层次少,固定成本低,执业比较灵活,能较好地满足小 First, the comparison of the accounting firm’s organizational form 1. Wholly-owned accounting firm. An accountant firm that is independently established and has unlimited liability by an individual qualified as a certified public accountant. Its biggest feature is only one owner, and assume unlimited liability. Its advantage is that there is no limit on the opening of capital, easy to set up; less internal management, low fixed costs, practicing more flexible and better able to meet the small