摘要
作为按企业化管理的会计师事务所可在独资型、公司制、合伙制等不同组织模式中进行选择。从促使注册会计师规范自身执业行为、保持诚信为本的执业品质以充分发挥独立审计降低和防范会计信息风险作用的角度分析,合伙制较公司制和独资型合理、有效,而合伙制中的有限责任合伙制是更为科学和合理的组织模式。独立审计组织形式的现实选择与其理论界定和法律规定是有一定距离的,对此,我们应采取的措施包括:完善合伙制的法律规范,改革我国合伙制企业税收制度,逐步建立和完善个人财产登记制度和共有财产制度,尽快建立注册会计师执业责任风险保险制度。
Enterprise-oriented accountant firms can choose the organization models from among sole, company and partnership. Partnership is more effective in comparison with sole and company while limited liability partnership is a most scientific organization model in promoting accountants to be self-disciplined, keeping the role of independent audit to reduce the risk of accounting information. The realistic choice of definition between regulations of independent audit organization remains some differences. So, we should perfect the criterion of partnership, reform the revenue system of partnership enterprises, set up personal property registered system and mutual property system to establish CPA's occupation liability risk insurance system as soon as possible.
出处
《审计与经济研究》
北大核心
2004年第3期6-10,共5页
Journal of Audit & Economics
