| 我国合伙制会计师事务所内部管理体制改革 |
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| 引用本文： | 王棣华.我国合伙制会计师事务所内部管理体制改革[J].上海立信会计学院学报,2009,23(3). |
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| 作者姓名： | 王棣华 |
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| 作者单位： | 东北财经大学内部控制与风险管理研究中心,辽宁大连,116025 |
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| 摘 要： | 我国合伙制会计师事务所目前还处于初级阶段,但根据国内外的形势,今后会有较大发展。本文在调查研究的基础上,结合我国传统合伙文化及合伙制会计师事务所现状,提出了发展我国合伙制会计师事务所及其内部管理体制改革的一些意见和建议。
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| 关 键 词： | 合伙制会计师事务所 合伙文化 改革 |
The Reform of Internal Management System of Accounting Firms in Partnership of China |
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| WANG Di-hua.The Reform of Internal Management System of Accounting Firms in Partnership of China[J].Journal of Shanghai Lixin University of Commerce,2009,23(3). |
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| Authors: | WANG Di-hua |
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| Institution: | Research Center of Internal Control and Risk Management;Dongbei University of Finance & Economics;Liaoning Dalian 116025;China |
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| Abstract: | At present accounting firms in partnership of China are still at primary stage,however,they will develop much more quickly in the future according to situations at home and abroad.This paper proposes lots of opinions and advices on how to develop accounting firms in partnership of China as well as their internal management system reform,on the basis of investigation and research,combined with traditional partnership culture and the status of accounting firms in partnership of China. |
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| Keywords: | accounting firms in partnership partnership culture reform |
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