会计师事务所组织形式之变迁

The Changes in Organization of accounting firms

本文分析了不同组织形式的会计师事务所的优缺点以及我国会计师事务所的发展历程,指出特殊普通合伙制是中国的会计师事务所做大做强做精的必由之路。

This paper analyzes the different forms of organization of accounting firms and the advantages and disadvantages of the development process of China′s accounting firms,pointing out that the special-general partnership is the only way for our accounting firms to grow bigger and stronger.