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从国际国内实践情况看,会计师事务所的组织形式呈现出多样化,如独资型(个体)、有限责任制、股份合作制、合伙制、有限责任合伙制及集团型等形式。传统的也是最基本的分类是将事务所分为有限责任和无限责任两大类。其主要区分标志是出资人所担的责任和风险不同,这是注册会计师最为关心的问题,也是选择事务所组织形式首先要考虑的前提。目
From the perspective of domestic and international practice, the accounting firm has diversified organizational forms, such as sole proprietorship (individual), limited liability system, joint-stock cooperative system, partnership system, limited liability partnership and group type. The traditional and most basic classification is to divide the firm into two categories: limited liability and unlimited liability. The main distinguishing mark is that the investors have different responsibilities and risks. This is the most concerned issue of certified public accountants. It is also the prerequisite to choose the organizational form of the firm. Head