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积极探索适应大型会计师事务所发展需要的组织形式,大力推进特殊普通合伙制,是国务院办公厅转发财政部《关于加快发展我国注册会计师行业的若干意见》(国办发[2009]56号,以下简称“国办56号文件”)的重要内容和主要发展目标,也是我国注册会计师行业科学发展的必然要求。为认真贯彻落实国办56号文件精神,深入推进会计师事务所学习实践活动整改工作,财政部在深入研究、广泛调研的基础上,起草了《财政部关于推动大中型会计师事务所采用特殊普通合伙组织形式暂行规定》(征求意见稿,以下简称《暂行规定》),目前正在广泛征求行业内外各界意见。
Actively exploring the organizational form that suits the development needs of major accounting firms and vigorously promoting the special general partnership system are the opinions of the General Office of the State Council in forwarding the “Opinions on Accelerating the Development of Certified Public Accountants in China” (Guo Ban Fa [2009] No.56) Referred to as “the 56th document”) and the main development goals, but also the inevitable requirement of the scientific development of the CPA industry in our country. In order to conscientiously implement the spirit of documentary document No.56 of the State Council and further promote the rectification and reform work of accounting firms in their practical activities, the Ministry of Finance drafted the Guiding Opinions of the Ministry of Finance on Promoting Large and Medium-sized Accounting Firms to Adopt a Special General Partnership on the Basis of In-depth Research and Extensive Investigation. Interim Provisions on Organizational Forms “(draft for soliciting opinions, hereinafter referred to as the” Interim Provisions ") are currently soliciting opinions from various sectors both inside and outside the industry.