对会计师事务所人力资本本位的探讨

Discussions on the Accounting Firm Human Capital Standard

当前会计师事务所的资金资本本位决定了出资多少与分得利润大小关系密切,使股东(合伙人)与注册会计师之间不能很好的同心同德,会计师事务所做不大,审计业务质量从根本上得不到提高,以人力资本为本位,则可更好地解决这些问题。

In current, the accounting firms＇ fund capital standard has decided investment quantity with the profit size to be dose. It causes the following matters ： The shareholders （parmers） and chartered accountants can not be a very good common goal; The accounting firms do not in a big way; The audit operations quality fundamentally cannot have the enhancement. If we take the human capital as the standard, then may better solve these questions.