一、现阶段,大陆、香港会计师事务所联合发展的障碍(一)会计事务所体制上的差异就目前大陆和香港会计事务所的体制发展和现状而言,二者的差别还是比较明显的:具体如表所示:由上表我们可以看出,香港的会计师事务所基本上都是无限责任组织,性质上属于私人机构。而反观大陆,会计师 First, at this stage, the mainland, the Hong Kong accounting firm obstacles to the joint development (A) the differences in the accounting firm system For the current mainland and Hong Kong accounting firm’s institutional development and status quo, the difference between the two is still more obvious: As shown in the table below: From the table above, we can see that the accounting firms in Hong Kong are basically all-indefinitely responsible organizations and in their nature belong to the private sector. The other hand, the mainland, accountants