论有限责任合伙制会计师事务所的发展优势

On the Trend of Limited Liability Cooperative Accountants Office

有限责任合伙制会计师事务所是 2 0世纪 90年代中期由国际会计公司改制而形成的一种新型的事务所组织形式。目前 ,国际会计公司在美、英等国的执业机构已全部或部分转成了这种组织形式。本文通过将这种新型的事务所同我国现存的有限责任公司制和普通合伙制会计师事务所分别对比 ,揭示出其比我国现存的这两种民间审计组织形式都具有明显的发展优势 。

Limited liability cooperative accountant firm -a new style firm organization form originated from international accounting firm reform in the middle of ninties of twenty century.International accounting firms in countries such as American,Great Britain now has wholly or partly transformed their style.The paper concludes that the new style would be ideal choice of China'accounting firm by comparision two forms existing in accounting profession.