我国会计师事务所组织形式演进历程与思考──基于风险视角

Evolution and Thinking about Institutional Frameworks of Chinese Accounting Firms——Based on the Risk Perspective

结合中国特殊的经济环境,基于风险视角分析中国会计师事务所组织形式的演进历程。目前本土会计师事务所转制不仅是政府的法规要求,更是事务所自身基于风险考虑的内在需求。并且从风险视角剖析中国特殊普通合伙制存在的问题,最后对完善中国特殊普通合伙会计师事务所提出了相应的建议。

Based on the perspective of risk,and combining with China’s special economic environment,this thesis investigates the institutional frameworks of Chinese accounting firms.Nowadays,it is not only the government’s requirement for Chinese CPA firms to switch into LLP,but also the internal need of themselves urges this change.In addition,the thesis will also analyze the problems of LLP in China from the risk perspective,and put forward some suggestions to improve the LLP system in Chinese accounting firms.