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事务所体制改革是历史的必然,也是大势所趋,对中国注册会计师事业的发展无疑具有里程碑的意义。但是,完成会计师事务所体制改革并非可以一劳永逸。本文以深圳市会计、审计事务所改制后一年多的实际运作为背景,就其产生的新问题进行粗浅的分析,并提出几点建议。一、事务所改制后容易产生的几个问题1.内部管理模式不能随着体制的改革而改变。过去,“官办”事务所行政管理上一般实行的是所长负责制,所长由主管单位任免,所内大小事情所长说了算。改制后,事务所无论何种组织形式,都属于合伙人集体所有,合伙人的法律地位是平等的,首席合伙人(即所长)由合伙人选举产生,事务所的最高权力机构是合伙人会议。这种组织架构,有别于改制前的所长负责人,因此首席合伙人受合伙人委托管理事务
Institutional reform of the firm is an inevitable historical necessity and also a trend of the times. It undoubtedly has a milestone significance for the development of the Chinese certified public accountants. However, the completion of the reform of accounting firm system can not once and for all. Based on the actual operation of Shenzhen accounting and auditing firm more than a year after the system was restructured, this article makes a superficial analysis of the new problems and puts forward some suggestions. First, a few questions that the office is apt to produce after the reform 1. The internal management mode can not change with the system reform. In the past, “government-run ” office administration is generally implemented on the director responsibility system, the director of the appointment and removal by the competent units, the size of the director said the final say. After the restructuring, no matter what kind of organization, the firm belongs to the collective ownership of the partners. The legal status of the partners is equal. The chief partner (that is, the director) is elected by the partner. The highest authority of the firm is the partner meeting. This organizational structure, different from the director before the restructuring, so the chief partner by the partners entrusted management services