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尽管《注册会计师法》将合伙制列为会计师事务所体制的首要形式,但该法已1布实施过去六年多,合伙制会计师事务所的发展现状又如何呢?据统计,新设的合伙所还不到全国会计师事务所总数的1％。从规模上看,全国各地的合伙制事务所大多还处于比较稚嫩的阶段。那么,是合伙制不能适应目前社会环境的发展,还是其自身存在什么局限性呢?笔者拟就此谈谈个人的一些看法。
Although the Law of Certified Public Accountants places the partnership as the primary form of the accounting firm system, the law has been implemented in more than six years. What is the status quo of the partnership accounting firm? According to statistics, the new partnership Less than 1% of the total number of national accounting firms. From a scale point of view, most of the partnership offices throughout the country are still relatively immature stage. So, is the partnership can not adapt to the current development of the social environment, or its own limitations? I would like to talk about some of the personal views.