按照《中华人民共和国注册会计师法》规定，我国注册会计师事务所有两种形式：一是有限责任制事务所，二是合伙制事务所。从目前情况看，会计师事务大都选择有限责任公司形式，选择合伙制的确寥寥无几。为何会出现这种局面呢？我们不妨对这两种组织形式做一分析。 从承担风 According to the “Law of the People’s Republic of China on Certified Public Accountants,” there are two forms of CPA firms in our country: one is a limited-liability office and the other is a partnership office. Judging from the current situation, accounting firms mostly choose limited liability companies. Choosing a partnership system is indeed very few. Why does this happen? We may wish to make an analysis of these two forms of organization. From bearing the wind