合伙制会计师事务所与其他类型的事务所相比，产权更为明晰，权利集中，管理层稳定程度高，最大限度地把执业行为产生的收益和风险统一到经营主体（合伙人）身上，因此能更好地发挥产权的激励功能和约束功能，更有利于保证合伙所在实际运作时与中介机构所应有的经营宗旨取得高 Compared with other types of firms, the partnership firm has more explicit property rights, more concentrated rights, more stable management and maximizes the benefits and risks arising from the practice to the operating entity (partner). Therefore, To better play the incentive and restraint functions of property rights, and more conducive to ensure that the partnership in the actual operation of the agency should have the business objectives to achieve high