我国会计师事务所过渡到合伙制的路径设想

会计师事务所组织形式的选择问题是近两年众多学者讨论的热点，然而，在现实中大多会计师事务所没有如学者们所设想的那样从有限过渡到无限，以提高审计质量。事实上，“无限责任制”在我国当前的社会环境条件下并不能有效发挥应有的作用，当务之急是在不断完善社会环境的过程中，改进“有限责任制”，从而有步骤地向“无限责任制”过渡。

Path Prospect on CPA Firms in Transition to Unlimited Partnership in China

The choice of the type of entity of CPA firm is the popular issue which has been being discussed by many scholars in recent two years. Unlike what the scholars think, however, the majority of the CPA firms in our country are not in transit from limited partnership to unlimited partnership in order to improve the quality of audit. In fact, unlimited partnership is unable to come into effect under the current social conditions in our country. The most emergencies are the improvement of limited partnership and then the gradual transition to unlimited partnership during the progressive perfection of social circumstances.