我国会计师事务所执业风险问题探讨

An Exploration into the Operation Risks of Accountant's Office in China

：近年来，我国会计师事务所的执业风险和法律责任问题引起社会各界的普遍关注。本文对会计所的执业风险及法律责任进行了分类，指出目前探讨会计师事务所执业风险问题的意义所在，然后从分析执业风险的成因入手，提出防范各类风险的对策。

These yeare, the operation risks and legal liabilities of accountant's office in China have aroused univer- sal concem of the society. In this article, the operation risks and legal liabilities of accountant's office are classified and the significance of discussing the operation risks is exposed. By analyzing the causes of operation risks, coun- termeasures against various operation risks have been presented.