我国现阶段会计师事务所组织模式研究

具有市场经济监督职责的会计师事务所是一种特殊的自主经营的企业组织形态。随着中国市场经济的迅速发展,提供独立、客观、公正的第三方审计和鉴证服务的会计师事务所应在各种制度上做出相应的调整与变迁。会计师事务所组织模式的选择,是行业其他制度变迁的原因,又是行业制度变迁的主要内容,关系到委托者、被审计者及会计师事务所各方经济权益的实现及法律责任的合理规避,因此,在独资型、公司制与合伙制中选择适应市场经济体制发展、与国际接轨、具有竞争力、符合注册会计师自身执业和道德规范的组织模式是现代会计师事务所值得关注的问题。会计师事务所的三种组织模式中,合伙制较公司制和独资型更合理有效,而有限责任合伙制更是当今国际社会推崇的组织模式。

Organizational Model Of Accounting Firms In Present China

Accounting firms designed to supervise over market economy are a special kind organizations responsible for their own management decisions.Along with the rapid development of China's market economy,accounting firms supposed to provide independent,objective and impartial third-party auditing and certifying service should make corresponding adjustments and changes in various ways.Choice of the organizational mode is both the cause and content of other system changes within the sector,involving the realization of economic rights and interests and reasonable evasion of legal responsibilities on the part of trustors,auditees and accounting firms.Therefore,selecting an organizational mode among solely-funded,corporate-type and partnership accounting firms consistent with the development of market economy and international practice,competitive and in step with CA's professional and ethnic code is an question worth noting by modern accounting firms.Of the three modes,partnership is the most reasonable and effective,while partnership with limited liabilities is an organizational mode highly recommended by international community nowadays.