我国会计师事务所体制问题研究

我国会计师事务所体制问题研究
 
摘 要：我国会计师事务所的组织形式从最初的独资形式，演变为由国家行政机关、政府机关承办的会计师事务所，到现在的有限责任制、合伙制会计师事务所组织形式的产生，无不渗透着国家行政政策影响的特征，尤其是在国家行政机关、政府机关承办的会计师事务所中。在挂靠体制下，由于利益驱动，挂靠单位容易利用行政权力分割和垄断市场，会计师事务所的风险意识和执业质量大大降低。这种缺乏独立性的体制，阻碍了会计师事务所的发展。虽然通过脱钩改制，改变了我国注册会计师行业“官办”、“官营”的形象，会计师事务所组织形式改制成合伙制和有限责任制形式。但在实践中，有限责任制、合伙制会计师事务所却遇到了诸多的矛盾与困惑。有限责任制会计师事务所由于责任有限，降低了注册会计师的违约成本，增加了行业道德风险；合伙制会计师事务所由于缺乏相关配套的法律规范和注册会计师规避风险的需要，业内人士对合伙制会计师事务所反应消极。
我国会计师事务所现行体制存在的问题严重阻碍了我国会计师事务所和注册会计师行业的发展壮大。尤其是加入WTO以后，随着我国会计市场的开放，国内会计市场的竞争将会更加激烈，而我国会计师事务所要寻求生存和发展，就必须解决我国会计师事务所体制存在的问题。
本文在前人研究的基础上，从会计师事务所组织形式出发，就我国会计师事务所体制问题做进1步的探讨。通过研究笔者认为，解决目前我国会计师事务所体制问题的理想选择是：逐步培养1批大型有限责任合伙制会计师事务所；中小型会计师事务所实行合伙制；考虑地区经济差异，允许设立独资会计师事务所。

关键词：会计师事务所；体制；合伙制

The Study on the Problem of the Accounting Firms’ System of our Country （科教范文网http://fw.ΝsΕΑc.com编辑）
 
Abstract: The system of the accounting firms in China, which begun with sole capital have gradually changed into the system of depended on the national administrative and governing departments, then the system of the accounting firms changed into limited liable firms and the partner firms, all infiltrates the characteristic that administration policy affects. Owing to benefit, the accounting firms use administrative power to dismember and monopolize the accounting market, hence their risk consciousness and employment quality have quickly decreased. The system is lack of independence, and it interferes the accounting firms development. The image of Chinas accounting firms, which the government department instructed and operated the accounting firms, has been shifted by the system of the accounting firms have taken on partnership and limited liability. In the practice, the limited liability and partnership have suffered from many contradiction and difficulties. The responsibility of limited liable accounting firms are limited, which reduced the certified public accountants violation cost and increased the CPA profession morals risk; and the response of the accounting professional to the partner accounting firm was to be negative, due to the correlation necessary laws were lacked and the certified public accountants want to avoid the risk.
The development of the accounting firms and the CPA profession has been hindered, due to the problem of the accounting firms’ system of our country. Especially China became a member of the “WTO”, the competition will be more and more intense, as the accounting market opening in our country. Therefore, the accounting firms must solve the problem of the accounting firms’ system, and which will improve them.
 Based on the previous researches, the problem of the accounting firms’ system is discussed in this article. I think the best choice about solving the problem of the accounting firms’ system of our country is: a group of large accounting firms of limited liability in partnership should be gradually developed; and reforming the small and middle accounting firms into partnership; and the sole capital accounting firms should be permitted, because of the area economic differences.

Key words: the accounting firms; system; the system of partnership