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目前,会计师事务所发展中遇到了一些突出问题,如在国际会计师事务所积极探索有限责任合伙制的情况下,我国为什么要倡导发展承担无限责任的会计师事务所组织形式?合伙制会计师事务所如何才能形成科学的内控机制,产生凝聚力?会计师事务所是选择大规模发展还是选择专业化发展?对会计师事务所的监管是应强调政府的力量还是市场的力量?本文拟针对以上热点问题进行一些初步探讨。
At present, some prominent problems have been encountered in the development of accounting firms. For instance, in the case of international accounting firms actively exploring the limited liability partnership, why should we advocate the development of the accounting firm which has unlimited liability? What about the accounting firm? Can the formation of a scientific internal control mechanism, create cohesion? Accounting firm is the choice of large-scale development or choose professional development? The supervision of accounting firms should emphasize the strength of the government or the market? This article is intended to address some of the hot issues above Discussion.