Abstract
While China’s accounting firms are focusing on purely for the limited liability partnership, the study on the form of accounting firm organization becomes more and more warmly. We specifically analyzed the research achievement of accounting firm organization form in Britain and China, and put forward of the prospect and direction for the study on accountant firm transformation theory in our country.
Highlights
On July 21, 2010, the ministry of finance and the state administration of industry and commerce administration jointly issued "the provisional regulation of promoting the large and medium-sized accounting firms to adopt limited liability partnership organization form"(accounting [2010] 12), accountant firms in our country started the tidal wave for the limited liability partnership transformation
Since the limited liability partnership implemented, there are more and more researches on it, through the overall analysis on research achievements of accounting firm organization especially limited liability partnership organization in the last few years, we aim to provide theoretical guidance for the transformation of public accounting firms in our country, and to promote the innovation of the auditing theory research with the core of limited liability partnership organization
British as the birthplace of certified public accountants always has a melody of partnership for its organization form, same with Britain, in the early days of the United States, the main organization form of accounting firms is ordinary partnership, limited liability partnership organization is widely used in large-scale public ac
Summary
On July 21, 2010, the ministry of finance and the state administration of industry and commerce administration jointly issued "the provisional regulation of promoting the large and medium-sized accounting firms to adopt limited liability partnership organization form"(accounting [2010] 12), accountant firms in our country started the tidal wave for the limited liability partnership transformation. There are 33 transferred accountant firms in China excluding branch offices, 111 ones including branch offices; these are important measures for public accounting firms in our country to better themselves and to meet the internationality. Since the limited liability partnership implemented, there are more and more researches on it, through the overall analysis on research achievements of accounting firm organization especially limited liability partnership organization in the last few years, we aim to provide theoretical guidance for the transformation of public accounting firms in our country, and to promote the innovation of the auditing theory research with the core of limited liability partnership organization
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