实行特殊普通合伙制给会计师事务所管理带来本质的变化。从法律责任承担方式上看,有限公司制是公司承担法律责任,特殊普通合伙制是合伙人个人承担法律责任。合伙人胜任能力缺陷导致审计失败所形成的赔偿事实,要全体合伙人无限连带。从风险控制的主体和节点上看,有限公司制的风险控制是通过总分所架构,并设置相应部门和建立相应岗位责任实现风险控制,特殊普通合伙制则要求合伙人个人依赖自己的专业技能和合伙人之间的相互合作来控制,合伙人职责通过合伙协议相互承诺 The implementation of a special general partnership has brought fundamental changes to the management of accounting firms. From the perspective of legal liability, the limited company system is the company to bear the legal responsibility, and the special general partnership system is the individual partner to bear the legal responsibility. The fact that the partner’s competency deficit leads to the compensation caused by the audit failure requires that all the partners be unlimited. From the perspective of the main body and nodes of risk control, the risk control of the limited company system is to control the risk through the structure of the total scorer, set up the corresponding departments and establish the corresponding post responsibilities, while the special general partnership requires the partners to rely on their own professional skills personally And mutual cooperation between partners to control, partner’s commitment to each other through the partnership agreement