论我国会计师事务所组织形式选择

论我国会计师事务所组织形式选择

毕业设计〔论文〕

题目：论我国会计师事务所组织方式的选择届： 2020 专业：会计学先生姓名：学号：

指点教员：刘大进职称：副教授

2007年10 月 4 日

论我国会计师事务所组织方式的选择

【摘要】随着我国市场经济的开展，注册会计师事业的开展成为经济体制的内在需求，会计师事业经过一段时期的开展，效果清楚。但是由于我国注册会计师审计起步较晚、规范不力等多种缘由形成其开展滞后于市场经济的需求，注册会计师行业面临着许多严重效果，如不及时处置，势必会影响官方审计事业的安康开展。本文拟对会计师事务所的组织方式停止剖析，在对现行组织现状和效果剖析的基础上，讨论适宜我国会计师事务所开展的组织方式，并试提出假定干建议。

【关键词】组织方式有限责任合伙制

The choice of the organization form of accounting firm in china

【Summary】Along with our country market economy development, chartered accountant the enterprise development into economic system intrinsic need,accountant the enterprise passes through a section of time development, the result is obvious. But because our country chartered accountant audits the start to be late, the standard strength and so on many kinds of reasons does not create its development lag in the market economy need, chartered accountant the profession is facing many major issues, like solves not promptly, will be able to affect the folk audit enterprise inevitably the healthy development. This article draws up to the accounting firm organization form carries on the analysis, in to the present organization present situation and in the question analysis foundation, the discussion suits Our country Accounting firm development the organization form, and tries to put forward certain proposals. This article has analyzed the accounting firm four kind of organization form and our country Accounting firm realistic situation,Proposed from the organization form angle promotes Our country Accounting firm development certain suggestions.

【Key Words】Organization form Limited liability Forms a partnership the system

目录

一、会计师事务所的组织方式----------------------------------------------5

（一）独资制---------------------------------------------------------6 （二）普通合伙制-----------------------------------------------------6 （三）有限责任公司制-------------------------------------------------6 （四）有限合伙制-----------------------------------------------------6 二、会计师事务所的现状及存在的效果--------------------------------------7

（一）我国注册会计师事务所只准设立有限责任公司制和合伙制-------------7 （二）〝挂靠关系〞效果-----------------------------------------------7 （三）我国会计师事务难以与国际接轨-----------------------------------8 （四）如今的有限责任公司制会计师事务所，在执业中效果频发------------9 三、会计师事务所组织方式的合理选择--------------------------------------9

（一）合伙制的相对优势----------------------------------------------10 1．合伙制比有限责任公司更能提高执业人员的风险看法------------------9 2．合伙制更有利于事务所坚持独立性---------------------------------10 3．以人合为主的事务所比以资合为主的更有竞争力---------------------11 4．目前在我国，合伙制和有限责任公司制难以共存---------------------11 （二）合伙制的详细组织方式选择--------------------------------------12

1.我国以后允许的合伙方式：普通合伙-----------------------------12

2.普通合伙的补充方式：有限责任合伙-----------------------------13

3. 我国的有限责任合伙会计师事务所---------------------------------13

4. 有限责任合伙制会计师事务所是当今的开展趋向---------------------14 结论------------------------------------------------------------------14致谢语-----------------------------------------------------------------16 参考文献---------------------------------------------------------------16 附件：1.英文译文2.英文原文