改制后会计师事务所执业质量低下的原因，笔者认为有以下几点：一组织形式不尽合理。一方面，改制后会计师事务所的组织形式多数为有限责任公司，只有少数为合伙制，且注册资本大多为30万元人民币。按照法律规定，这种形式的事务所所承担的经济责任应以30万元人民币为限。 After the reform of the accounting firm practice low quality reasons, I think the following points:  a form of organization is not reasonable. On the one hand, most of the organizational forms of the accounting firms after the restructuring are limited liability companies, with only a minority being partnership companies and the registered capital is mostly 300,000 yuan. According to the law, the economic responsibility of this type of firm should be limited to 300,000 yuan.