近年来,我国合伙会计师事务所有了较大的发展,经中注协批准成立的已有好几家,经地方注协批准成立的有几十家,还有一些正在申办。这说明我国合伙会计师事务所正在发展壮大。 但是合伙会计师事务所的发展并不是一帆风顺,在发展过程中碰到的问题还不少,主要有: (一)执业的社会环境不够好 由于宣传力度不够,社会上对合伙会计师事务所的性质、作用认识不清,因此,在执业过程中困难重重,障碍很多。很多法定业务合伙事务所不能做,如资产评估、上市公司审计,税务代理及金融机构审计等等;有些具有审批资格的部门不了解合伙所,认为合伙所是私人的,不批给资格;一些有挂靠单位的事务所利用行业权势拉客户,而合伙事务所在诸多方面根本无法与这些事务所竞争,在业务发展上受到较大限制。 (二)人才进不来 目前国家有关法律、规章方面规定的福利待遇,合伙事务所无法享受,如办理社会统 In recent years, there has been a great development in the partnership accounting firms in our country. There are quite a few approved by the AICPA and dozens of them have been approved by the local AICPA. Others are bidding for it. This shows that China’s partnership accounting firm is growing. However, the development of partnership accountants firms is not always easy. The problems encountered in the development are not few. The major ones are as follows: (1) The social environment of practicing is not good enough. Due to the lack of publicity, the nature of the partnership firm, The role of knowledge is not clear, therefore, in the process of practicing difficulties, many obstacles. Many statutory business partnership can not do, such as asset assessment, audit of listed companies, tax agencies and financial institutions audit, etc .; some with approval of the Department did not understand the partnership, that the partnership is private, not to grant qualifications; some There are affiliates of firms using industry power to pull customers, and partnerships in many ways simply can not compete with these firms, the business development is subject to greater restrictions. (2) Talent can not enter the current state of the relevant laws and regulations of the benefits, the partnership can not enjoy, such as for the social system