会计师事务所合伙人收益分配模式的调查分析  

Survey on Income Distribution Model among Partners in Accounting Firms

作　　者：邓川[1,2] 张雪[1,2] 郑文郁[1,2] 

机构地区：[1]浙江财经大学会计学院 [2]浙江理工大学计划财务处

出　　处：《中国注册会计师》2016年第1期33-37,3,共5页The Chinese Certified Public Accountant

基　　金：浙江财经大学重点课题"基于生命周期和代际传承理论的审计机构合伙人退出机制研究"的阶段性研究成果

摘　　要：会计师事务所合伙人的收益分配和平衡始终是最难解决的问题之一,也是事务所实现战略目标和持续发展的前提。目前,由于事务所合伙人的收益分配制度较为敏感,相关调研成果不多。为此,本文对国内6家事务所合伙人的收益分配情况进行了调查,包括合伙人的收益构成、分配方法、合伙人在加入和退出时投入资本及资本返还等问题,并提出了相关建议。It has always been one of the most difficult issues of accounting firms to resolve the income distribution among partners, and is also a prerequisite for accounting firms to achieve their strategic objectives and sustainable development. At present, due to the sensitivity of the issue, there is little research on it. Therefore, this article examines income distribution systems of six Chinese accounting firms, including composition of income for individual partner, distribution methods, capital contribution of partners when they join accounting firms and return of capital when they quit. The article also puts forward relevant proposals.

关 键 词：会计师事务所 合伙人 收益分配 

分 类 号：F233[经济管理—会计学]