本文關(guān)鍵詞：會(huì)計(jì)師事務(wù)所轉(zhuǎn)制分析——基于信永中和轉(zhuǎn)制為特殊普通合伙制的思考　出處：《財(cái)會(huì)通訊》2013年31期 　論文類(lèi)型：期刊論文

  更多相關(guān)文章： 會(huì)計(jì)師事務(wù)所 合伙人資格 普通合伙制 注冊(cè)會(huì)計(jì)師行業(yè) 轉(zhuǎn)制 有限責(zé)任制 組織形式 暫行規(guī)定 決策機(jī)制 所有權(quán)結(jié)構(gòu)

【摘要】：正促進(jìn)我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)更好更快的發(fā)展,是建立和完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制,促進(jìn)我國(guó)經(jīng)濟(jì)社會(huì)持續(xù)健康發(fā)展的重要保障因素之一。為了加大對(duì)注冊(cè)會(huì)計(jì)師行業(yè)的支持力度和整合力度,推動(dòng)本土?xí)?jì)師事務(wù)所做大做強(qiáng)戰(zhàn)略,全面提高國(guó)內(nèi)會(huì)計(jì)師事務(wù)所的核心競(jìng)爭(zhēng)力,財(cái)政部聯(lián)合工商總局于2010年印發(fā)了《關(guān)于推動(dòng)大中型會(huì)計(jì)師事務(wù)所采用特殊普通合伙組織形式的暫行規(guī)定》(以下簡(jiǎn)稱《暫行規(guī)定》),此后財(cái)政部又印發(fā)了《大中型會(huì)計(jì)師事務(wù)所轉(zhuǎn)制為特殊普通合伙組織形式實(shí)施細(xì)則》。其中《暫行規(guī)定》要求,
[Abstract]:It is promoting the better and faster development of the CPA profession in our country, and it is establishing and perfecting the socialist market economy system. In order to increase the support and integration of CPA industry, promote the local accounting firms to become bigger and stronger strategy. Comprehensively improve the core competitiveness of domestic accounting firms. On 2010, the Joint Administration of Industry and Commerce of the Ministry of Finance issued the interim provisions on the Promotion of large and Medium-sized Accounting firms to adopt the form of Special General Partnership (hereinafter referred to as "interim provisions"). Since then, the Ministry of Finance has issued and issued the detailed rules for the implementation of the Transformation of large and Medium-sized Accounting firms into Special General Partnership organizations.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;
【分類(lèi)號(hào)】：F233
【正文快照】： 促進(jìn)我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)更好更快的發(fā)展,是建立和完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制,促進(jìn)我國(guó)經(jīng)濟(jì)社會(huì)持續(xù)健康發(fā)展的重要保障因素之一。為了加大對(duì)注冊(cè)會(huì)計(jì)師行業(yè)的支持力度和整合力度,推動(dòng)本土?xí)?jì)師事務(wù)所做大做強(qiáng)戰(zhàn)略,全面提高國(guó)內(nèi)會(huì)計(jì)師事務(wù)所的核心競(jìng)爭(zhēng)力,財(cái)政部聯(lián)合工商總局于2

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