企业所有权安排的变迁趋势是人力资本所有者与非人力资本所有者分享企业所有权。在会计师事务所内部,注册会计师以其拥有的人力资本与非人力资本所有者进行交易,作为产权交易主体之一,随着其地位的不断提高、谈判力的增强,无论是从理论上还是事实上,皆应享有事务所所有权。本文提出了实现注册会计师人力资本产权化的现实依据,并进一步分析了人力资本产权化的实现机制。 The changing trend of corporate ownership arrangements is that human capital owners share ownership of the enterprise with non-human capital owners. In accounting firms, certified public accountants, with their own human capital and non-human capital transactions, as one of the subject of property rights transactions, as its status continues to improve, the bargaining power to enhance, whether in theory or fact All should enjoy the ownership of the firm. This paper puts forward the realistic basis for realizing CPA human capital property right and further analyzes the realization mechanism of human capital property right.