英国会计师事务所组织形式的演变及其对我国的启示  

Evolvement of Organization Form of England CPA's Company and ITs Enlightenment to Our Country

作　　者：于恒[1] 李莉[1] 贾莉[1] 

机构地区：[1]青岛海洋大学会计系,山东青鸟266071

出　　处：《审计与经济研究》2002年第6期34-37,共4页Journal of Audit & Economics

摘　　要：我国目前的会计师事务所的组织形式与国际上普遍采用的组织形式大相径庭 ,这也是导致我国会计、审计造假的主要原因之一。本文在介绍英国事务所组织形式发展历程的基础上 ,提出了应将合伙制的组织形式作为我国事务所改制的近期目标 ,而有限责任合伙制则应作为远期目标。There is a big difference between the system of CPA's company in our country and in the West. This is also one of the factors for the activities of accounting lies and auditing lies. Based on the introduction of evolvement of England CPA's company the article puts forward that we should take partnership as our near future goal and that limited liability partnership should be the long-term goal.

关 键 词：英国 中国 会计师事务所 组织形式 

分 类 号：F239.256.1[经济管理—会计学] F239.222[经济管理—国民经济]