| 论我国会计师事务所有限责任合伙制改造 |
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| 引用本文： | 王棣华.论我国会计师事务所有限责任合伙制改造[J].财经理论与实践,2010,31(3):83-86. |
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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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| 基金项目： | 辽宁省哲学社会科学规划基金 |
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| 摘 要： | 通过对我国会计师事务所体制的基本状况及会计师事务所问卷调查,分析了国际上主要国家有限责任合伙制会计师事务所的改制历程,认为有限责任合伙制会计师事务所具有比较优势。为此,我国应创造条件尽快实行会计师事务所有限责任合伙制改造。
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| 关 键 词： | 会计师事务所 合伙制 有限责任合伙制 有限责任公司制 |
The Limited Liability Partnership Reform of Chinese Certified Public Accountants Firms |
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| WANG Di hua.The Limited Liability Partnership Reform of Chinese Certified Public Accountants Firms[J].The Theory and Practice of Finance and Economics,2010,31(3):83-86. |
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| Authors: | WANG Di hua |
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| Abstract: | The paper analyzes the limited liability partnership reform histories of the several foreign countries and makes a questionnaire investigation on the basic status of our CPA firms. It believes the limited liability partnership system has comparative advantages. Several reform suggestions are provided to our CPA firms. |
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