合伙本质上是一种信誉的联合,会计师事务所合伙制有不同具体形式。事务所是注册会计师个人信誉的载体,事务所的真正价值是它的信誉价值,合伙制节约了注册会计师与审计委托人交易的交易费用,是事务所应采取的法律组织形式。现实中,由于“路径依赖”与事务所的市场准入限制,造成了对合伙制需求的减少。 Partnership is essentially a combination of credibility, accounting firms have different forms of partnership. Firm is the carrier of CPA’s personal reputation. The true value of the firm is its reputation value. The partnership system saves transaction costs of CPA and audit client transaction. It is the legal organization form that the firm should take. In reality, due to the “path dependence” and the market access restrictions of the firm, the demand for the partnership has been reduced.