会计师事务所合伙人收益分配模式的调查分析

Survey on Income Distribution Model among Partners in Accounting Firms

会计师事务所合伙人的收益分配和平衡始终是最难解决的问题之一,也是事务所实现战略目标和持续发展的前提。目前,由于事务所合伙人的收益分配制度较为敏感,相关调研成果不多。为此,本文对国内6家事务所合伙人的收益分配情况进行了调查,包括合伙人的收益构成、分配方法、合伙人在加入和退出时投入资本及资本返还等问题,并提出了相关建议。

It has always been one of the most difficult issues of accounting firms to resolve the income distribution among partners, and is also a prerequisite for accounting firms to achieve their strategic objectives and sustainable development. At present, due to the sensitivity of the issue, there is little research on it. Therefore, this article examines income distribution systems of six Chinese accounting firms, including composition of income for individual partner, distribution methods, capital contribution of partners when they join accounting firms and return of capital when they quit. The article also puts forward relevant proposals.