建立合伙制会计师事务所不仅符合《注册会计师法》的规定,也是国际惯例,同时符合国务院领导关于会计师事务所承担无限责任的指示精神。在新的情况下,如何当好合伙所主任会计师,这是一个新的课题,需要认真探讨。本文就此谈一些粗浅的认识。 Establishing a partnership accounting firm not only conforms to the requirements of the “Law of Certified Public Accountants”, but also is an international practice. It also meets the directives of the State Council leaders on the assumption of unlimited liability by accounting firms. In the new situation, how to be a good partner of the chief accountant is a new topic that needs to be seriously explored. This article talks about some superficial understanding.