会计师事务所组织形式:基于完善《注册会计师法》的若干思考

The Organizational Form of Accounting Firm:Reflections on the Improvement of The Law of CPA

我国现行会计师事务所组织形式逐步暴露出诸多缺陷,表现在:注册会计师选择的事务所组织形式较少,阻碍了中小企业对注册会计师服务的要求;有限责任会计师事务所占绝大多数,导致部分会计师事务所产生过激商业行为,影响审计质量。要完善我国会计师事务所组织形式,建议禁止设立有限责任会计师事务所,允许设立独资会计师事务所,保留并进一步完善普通合伙制会计师事务所组织形式,允许设立有限责任合伙制会计师事务所,在修订《注册会计师法》时可资参考。

In the current organizational form of accounting firm in China, lots of flaws gradually tume up such as： the limited optional form for CPA has blocked the demand for CPA service from small and medium-sized enterprises; limited liability accounting finns holding the great majority leads to extreme commercial activities of some firms, and affects the audit quality. To improve the organizational form of China＇s accounting firms, it is recommended to forbid setting up limited liability accounting firms, allow the establish ment of sole proprietorship accounting finns, retain and further improve the general partnership accounting firms, and allow the establish ment of liability partnership accounting firms. These suggestions can be a reference for revising The Law of CPA.