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会计师事务所作为经济鉴证类社会中介组织,在提高市场经济运行的有序性方面发挥着不可替代的作用。不同组织形式的会计师事务所决定了其承担责任的差异,进而影响注册会计师行业的发展。本文认为,基于强化会计师事务所内部治理,增强注册会计师职业风险意识,进而保障会计师事务所健康发展的考虑,实行合伙制是会计师事务所组织形式的合理选择。
As a social intermediary organization of economic appraisal, accounting firms play an irreplaceable role in improving the orderliness of the market economy. Accounting firms of different organizational forms determine their differences in responsibility, which in turn affect the development of the CPA profession. This paper argues that based on strengthening the internal governance of CPA firms and enhancing CPA’s professional risk awareness so as to ensure the sound development of accounting firms, the implementation of the partnership system is a reasonable choice for the CPA firm’s organizational form.