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我国现行的会计师事务所(以下简称事务所)只有合伙制和有限责任制两种组织形式。其中,合伙制事务所主要是新成立的事务所,有限责任事务所多为脱钩改制而来。所以,我国事务所组织形式的选择是有其深刻历史背景的。本文将以审计责任为基点,结合特定的经济背景,尝试从经济学角度对事务所组织形式的选择加以探讨。 一、脱钩改制与有限责任制 事务所的脱钩改制工作开始于1997年,当时挂靠于各行政单位的事务所处于一种“乱办、乱管、乱执业”的混乱状态中。于是,财政部和中注协规定,事务所必须于1999年底完成在人员、财务、业务、名称等方面的脱钩工作,改制成为自主经营、自担风险、自我约束、自我发展,独立承担经济法律责
Our current accounting firms (hereinafter referred to as the firm) only partnership and limited liability two organizational forms. Among them, the partnership firm is mainly a newly established firm, limited liability firm mostly from decoupling restructuring come. Therefore, the choice of the organizational form of our country’s firm has its profound historical background. This article will take auditing responsibility as the starting point, combined with the specific economic background, try to explore the choice of firm’s organizational form from an economic point of view. First, the decoupling reform of the system of decoupling from the reform of limited liability firms began in 1997 when the firms affiliated with the various administrative units were in a state of chaos of “chaos, chaos and chaos.” As a result, the Ministry of Finance and China Arsenement Association stipulated that the firm must finish the work of decoupling its personnel, finance, business and name from the end of 1999 and restructure itself into a self-employed, self-contained, self-restraint, self-development and independent economic law responsibility