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要提高审计的质量,除了要加强注册会计师的职业道德教育和完善相关的法律法规外,对会计师事务所的治理机制、组织形式提出了新要求,应加快会计师事务所由有限责任制转变为无限责任制。通过对目前事务所组织形式的财务目标导向、风险与利益的配比、剩余控制权与剩余利润分配权等角度的分析,指出目前事务所组织形式的所固有的局限性,提出建立一种新型的事务所组织形式的设想。
In order to enhance the quality of auditing, in addition to strengthening the CPA’s professional ethics education and perfecting relevant laws and regulations, new requirements are put forward on the governance mechanism and organizational form of CPAs firms. The accounting firms should be expedited from limited liability system to infinity Responsibility system. Through the analysis of the current financial affairs organization orientation, the ratio of risks and benefits, the residual control rights and the residual profit distribution right, the paper points out the inherent limitations of the organizational structure of the firm and proposes to establish a new type The firm’s organizational form of the idea.