我国会计师事务所组织形式演进的分析

Analysis on the Organization Evolution of Chinese Accounting Firm

以会计师事务所为研究对象,分析了其组织形式的演变历程,就不同形式会计师事务所的特点及其利弊进行了研究,揭示了实践中出现的种种问题,以期对进一步深化会计师事务所的制度创新提供借鉴。

With the accounting firms as the research subjects, the evolution history of their organizations are analyzed,toghter with the study of characteristics, advantages and disadvantages of different kinds of accounting firms. Then various problems appearing in practice are revealed in order to offer some references to the improvement of their system innovation.