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在中国注册会计师行业推行合伙制是当前会计界议论最多的话题,起因则是一些人将银广夏的审计失败案归结为中国会计师事务所组织形式缺陷造成的结果,认为注册会计师(CPA)的“诚信不足”是由于中国注册会计师行业没有实行合伙制;认为中国的 CPA 已经陷入“诚信危机”之中,要想重塑 CPA 的信誉形象就必须推行合伙制。通过合伙制的无限连带责任,可以实现会计职业界的内部监督机制,从而提高 CPA 的执业质量。合伙制是否是拯救中国 CPA 的灵丹妙药?在加入 WTO 后的严峻形势下,中国的 CPA 是集中精
The reason why the implementation of the partnership system in China’s CPAs industry is the most talked about topic in the accounting profession is that some people attributed the failure of the audit of YGG to the result of the organizational defects of the Chinese CPA firms. “Honest lack of credit ” is due to the fact that the Chinese CPA industry has not implemented the partnership system; that China’s CPA has been plunged into “crisis of good faith ”, and that the CPA’s reputation image must be reshaped by a partnership system. Through the unlimited joint and several liability of the partnership system, the internal supervision mechanism of the accounting profession can be realized so as to improve the CPA practice quality. Is the partnership the panacea to save China’s CPA? After the accession to the WTO grim situation, China’s CPA is focused