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自国内外一系列会计审计丑闻爆发以来,人们越来越重视提高会计信息质量的研究,多数人对会计师事务所无限责任安排寄予厚望,认为在独立审计行业实施合伙制度有利于提高会计信息的真实性。但在笔者看来,合伙制对会计信息真实性的保证只具有相对优势;现有的合伙制度具有一些不容忽视的制度性缺陷,特别是在合伙人资格安排上存在严重缺陷;只有将合伙人资格安排给“德高、足资、多才的注册会计师”,才可能发挥合伙制提高会计信息质量的应有作用。
Since the outbreak of a series of accounting auditing scandals both at home and abroad, people pay more and more attention to the research of improving the quality of accounting information. Most people have great expectations for the unlimited liability arrangement of accounting firms. They think that implementing the partnership system in independent auditing industry will help to improve the authenticity of accounting information Sex. However, in my opinion, the partnership has only a comparative advantage in guaranteeing the authenticity of the accounting information. The existing partnership system has some institutional defects that can not be ignored, especially the serious defect in the arrangement of partner qualifications. Only the partners Qualification arrangements for the “German high, full funding, talented CPA”, it is possible to play a partnership to improve the quality of accounting information should play its due role.