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近年来,国际上会计师事务所的组建形式发生了悄然的变化,由“无限责任合伙制”模式向着“有限责任合伙制”模式或“有限责任公司制”模式转变。 我国自80年代初期恢复注册会计师制度以来,注册会计师事业得到了较大的发展。但是,我国的会计师事务所在组建形式等方面还很不规范,由此引起的问题很多,亟待进行体制改革。笔者认为,“有限责任合伙制”是改革我国会计师事务所的理想模式。需要说明的是,下面关于“有限责任合伙制”的论述,渗透着笔者的个人设想,它不完全等同于国外的“有限责任合伙制”,因此,可能会存在这样或那样的问题,希望读者批评指正。
In recent years, there has been a quiet change in the formation of international accounting firms, from “unlimited liability partnership” mode to “limited liability partnership” mode or “limited liability company system” mode. Since the restoration of certified public accountant system in China from the early 1980s, the CPA business has been greatly developed. However, the accounting firms in our country are still not standardized in terms of formation and other aspects. As a result, there are many problems caused by the reform and the reform of the system is urgently needed. The author believes that the “limited liability partnership” is the ideal model for the reform of accounting firms in our country. It should be noted that the following discussion on the “limited liability partnership system” infiltrates the author’s personal assumptions. It is not exactly the same as the “limited liability partnership” in foreign countries. Therefore, one or more problems may exist, and hope readers Criticism and correction.