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读了《注册会计师通讯》1996年第10期夏执东先生的文章《智力投资者应成为会计师事务所的所有者》(下简称《智》文),确有耳目一新之感。觉得《智》文确实提出了一个全新的思路,很有助于会计师事务所体制的改革与发展。 本人赞成《智》文的这样一些基本观点:注册会计师行业是一种以智力投资为主体的智力劳动密集型行业,与其行业特点相适应的会计师事务所体制必然要求智力投资者成为事务所的所有者;高智力投资行业的合伙制应是与股份制相类似的一种现代企业体制,至少相当于劳动集体所有制;正是资本所有制的缺陷,才是目前众多会计师事务所水平提不高,营私舞弊现象严重的根源。 《智》文所称智力投资(姑且认为这一概念具有科学性),我理解为狭义的智力投资,应是属于无形资产投资范畴。它与商誉、商标、发明、专有技术既相类似,又有区别。其类似处在于都属于智力投资,都具有投资价值,并且可以利用其投资价值取得投资回报;相区别处在于后者的智力投资是更加广泛意义上的智力投资,它可以抛开智力创造者而独立存在,前者则不能。因此,注册会计师的智力投资必须与其本人的归属相统一。
Read the “CPA Newsletter” 1996 the tenth Mr. Xia Zhidong article “intellectual investors should become the accounting firm’s owner” (hereinafter referred to as “wisdom”), there is a refreshing feeling. Think “wisdom” text does put forward a new idea, it is very helpful to the reform and development of the accounting firm system. I agree with the basic wisdom of the “wisdom” of the paper that the CPA profession is a kind of intellectual labor-intensive industry with intellectual investment as the main body. The accounting firm system that adapts to the characteristics of its industry necessarily requires intellectual investors to become the firm’s ; High intelligence investment industry partnership should be similar to the shareholding system of a modern enterprise system, at least equal to labor collective ownership; it is the flaw of capital ownership, is the current level of many accounting firms is not high, malpractices A serious source of the phenomenon. Intellectual investment, as the term “intellectual” refers to (tentatively, this concept is scientific). I understand that narrow intellectual investment should belong to the category of intangible assets investment. It is similar to goodwill, trademarks, inventions, know-how, and differences. The similarities are that all belong to intellectual investment, both have investment value, and can make use of their investment value to obtain return on investment; the difference lies in the latter’s intellectual investment is a broader sense of intellectual investment, which can put aside intellectual creators and Independent existence, the former can not. Therefore, the certified public accountant’s intellectual investment must be unified with his own ownership.