在现代市场经济条件下,会计师事务所具有公共性与企业性的双重属性。一方面,会计师事务所作为社会公众的委托者,其提供的产品——审计报告具有公共物品的性质,即具有公共性;另一方面,会计师事务所又是一个自主经营、自负盈亏、独立核算的组织,具有追求自身 Under the condition of modern market economy, accounting firms have the double attributes of publicity and enterprise. On the one hand, accounting firm as the public’s trustor, the products it provides - the audit report has the nature of public goods, that is, has a public; on the other hand, the accounting firm is an independent, self-financing, independent accounting Organization, with the pursuit of their own