| 英、美、中三国会计师事务所组织形式演变研究 |
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| 引用本文： | 黄洁莉.英、美、中三国会计师事务所组织形式演变研究[J].会计研究,2010(7). |
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| 作者姓名： | 黄洁莉 |
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| 作者单位： | 中南财经政法大学会计学院,430070 |
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| 基金项目： | 2010年财政部干教中心重点项目 |
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| 摘 要： | 本文以英、美、中三国的会计师事务所为研究对象,深入追踪与分析其组织形式的产生过程与法律规定,同时从命名含义、法律责任以及合伙文化等方面,对外国"有限责任合伙制"与我国"特殊的普通合伙制"进行比较,从而得出我国"特殊的普通合伙制"是具有中国特色的、适合中国国情的新型会计师事务所组织形式这一结论,并对现阶段我国会计师事务所采用"特殊的普通合伙制"组织形式的关键性问题进行了深入分析,为我国会计师事务所做大做强和走出去战略的有效实施提供有益素材。
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| 关 键 词： | 会计师事务所 组织形式 有限责任合伙制 特殊的普通合伙制 |
Research on Intitutional Frameworks of Certified Public Accounting Firms in the UK, USA and China |
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| Huang Jieli.Research on Intitutional Frameworks of Certified Public Accounting Firms in the UK, USA and China[J].Accounting Research,2010(7). |
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| Authors: | Huang Jieli |
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| Abstract: | This paper studies on the Certified Public Accounting firms in UK,USA and China.It made a profound analysis into the formation process and legislation pertaining to various institutional frameworks.from the perspectives of definition,obligations and partnership culture,it compared "Limited Liability Partnership" in the three countries,and makes the conclusion that China's "Limited Liability Partnership"is a new institutional framework for Certified Public Accounting firms,suited to realities in China.In order to provide useful ideas to facilitate their development,this paper also made in-sight analyses on other key issues in institutional frameworks of Certified Public Accounting firms in China. |
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