中注协将今年的工作重点之一确定为积极稳妥地推进会计师事务所由有限责任制向合伙制转变,这一举措对于提高事务所执业质量、促进整个行业健康有序的发展具有十分重要的意义。据统计,目前我国数千家事务所中,有限责任制形式的占到了90％以上,改革的艰巨性和普遍性可想而知。笔者认为在改革过程中,会计师事务所自身首先必须切实解决好以下问题,才能使改革顺利进行,少留后遗症。 China AICPA decided that one of the focuses of this year will be to actively and steadily promote the transformation of the accounting firm from a limited liability system to a partnership system. This measure is very important for improving the quality of practice of the firm and promoting the healthy and orderly development of the entire industry significance. According to statistics, at present, among the thousands of offices in our country, the form of the limited liability system accounts for more than 90%, and the difficulty and universality of the reform can be imagined. In my opinion, in the process of reform, the accounting firm must first solve the following problems effectively in order to make the reform go smoothly with less sequelae.