论我国会计师事务组所织形式选择.docVIP

集美大学成人教育学院 毕业设计（论文） 题 目： 论我国会计师事务所组织形式的选择 届： 2008 专 业： 会计学 学生姓名： 学 号： 指导老师： 刘大进 职 称： 副教授 2007年 10 月 4 日 论我国会计师事务所组织形式的选择 【摘要】 随着我国市场经济的发展，注册会计师事业的发展成为经济体制的内在需要，会计师事业经过一段时期的发展，成绩明显。但是由于我国注册会计师审计起步较晚、规范不力等多种原因造成其发展滞后于市场经济的需要，注册会计师行业面临着许多重大问题，如不及时解决，势必会影响民间审计事业的健康发展。本文拟对会计师事务所的组织形式进行分析，在对现行组织现状和问题剖析的基础上，探讨适合我国会计师事务所发展的组织形式，并试提出若干建议。组织形式有限责任合伙制The choice of the organization form of accounting firm in china 【Summary】Along with our country market economy development, chartered accountant the enterprise development into economic system intrinsic need,accountant the enterprise passes through a section of time development, the result is obvious. But because our country chartered accountant audits the start to be late, the standard strength and so on many kinds of reasons does not create its development lag in the market economy need, chartered accountant the profession is facing many major issues, like solves not promptly, will be able to affect the folk audit enterprise inevitably the healthy development. This article draws up to the accounting firm organization form carries on the analysis, in to the present organization present situation and in the question analysis foundation, the discussion suits Our country Accounting firm development the organization form, and tries to put forward certain proposals. This article has analyzed the accounting firm four kind of organization form and our country Accounting firm realistic situation,Proposed from the organization form angle promotes Our country Accounting firm development certain suggestions. 【Key Words】 Organization form Limited liability Forms a partnership the system 目 录 会计师事务所的组织形式----------------------------------------------5 独资制---------------------------------------------------------6 普通合伙制-----------------------------------------------------6 有限责任公司制-------------------------------------