本文選題：特殊普通合伙 + 法律責(zé)任　； 參考：《南京審計(jì)學(xué)院》2015年碩士論文

【摘要】：2010年，我國(guó)財(cái)政部聯(lián)合工商總局發(fā)布了《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》，要求我國(guó)前十大本土事務(wù)所的組織形式在2010年底轉(zhuǎn)變?yōu)樘厥馄胀ê匣镏疲瑫r(shí)鼓勵(lì)中型事務(wù)所盡快完成轉(zhuǎn)制。特殊普通合伙制的組織形式結(jié)合了有限責(zé)任制和合伙制的優(yōu)點(diǎn)，在法律責(zé)任上對(duì)合伙人提出了更高的要求。 目前在國(guó)內(nèi)外已有的文獻(xiàn)中，，事務(wù)所組織形式的相關(guān)研究大多是關(guān)于有限責(zé)任制，而對(duì)于此次會(huì)計(jì)師事務(wù)所轉(zhuǎn)為特殊普通合伙制的研究較少，且都局限于轉(zhuǎn)制可行性的理論分析，對(duì)于轉(zhuǎn)制的效果很少有相關(guān)的實(shí)證研究。 為了驗(yàn)證此次轉(zhuǎn)制政策對(duì)我國(guó)會(huì)計(jì)師事務(wù)所的影響，本文采取規(guī)范研究和實(shí)證研究相結(jié)合的方式，首先，從企業(yè)理論等角度論述了法律責(zé)任的變化對(duì)會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的影響，從風(fēng)險(xiǎn)收益理論等角度論述了事務(wù)所組織形式的轉(zhuǎn)變對(duì)審計(jì)收費(fèi)的影響。然后在理論分析的基礎(chǔ)上，以完成轉(zhuǎn)制的十大本土?xí)?jì)師事務(wù)所及10家沒有轉(zhuǎn)為特殊普通合伙制的會(huì)計(jì)師事務(wù)所作為研究對(duì)象，選取其在A股市場(chǎng)上市的客戶作為樣本，通過分別建立審計(jì)質(zhì)量和審計(jì)收費(fèi)的模型，對(duì)轉(zhuǎn)制帶來的效果進(jìn)行了實(shí)證分析，得出的結(jié)論如下：事務(wù)所在轉(zhuǎn)變?yōu)樘厥馄胀ê匣镏坪�，由于需要承�?dān)更多的法律責(zé)任，合伙人在執(zhí)業(yè)過程中會(huì)更加謹(jǐn)慎，從而提高了審計(jì)質(zhì)量，同時(shí)，隨著法律風(fēng)險(xiǎn)的增加，事務(wù)所會(huì)對(duì)其審計(jì)服務(wù)收取更高的風(fēng)險(xiǎn)溢價(jià)，從而提高了審計(jì)費(fèi)用。
[Abstract]:In 2010, The Joint Administration for Industry and Commerce of the Ministry of Finance issued the interim regulations on promoting the use of Special ordinary Partnership organizations by large and Medium-sized Accounting firms, which requires that the organizational form of the top 10 local firms in China be transformed into an organization by the end of 2010. Special ordinary partnership, At the same time, encourage medium-sized firms to complete the system as soon as possible. The organizational form of special general partnership combines the advantages of limited responsibility system and partnership system, and puts forward higher requirements for partners in terms of legal liability. At present, in the existing literature at home and abroad, most of the related research on the organizational form of the firm is about limited responsibility system, but there is little research on the conversion of the accounting firm to a special ordinary partnership. And they are limited to the theoretical analysis of the feasibility of system transformation, and there are few empirical studies on the effect of transformation. In order to verify the impact of this restructuring policy on accounting firms in China, this paper adopts the combination of normative research and empirical research. First of all, This paper discusses the influence of the change of legal liability on the audit quality of accounting firm from the angle of enterprise theory, and discusses the influence of the change of organization form of firm on audit fees from the angle of risk return theory. Then, on the basis of theoretical analysis, taking the ten local accounting firms and 10 accounting firms that have not turned into special partnerships as the research objects, the clients listed in the A share market are selected as samples. By setting up the models of audit quality and audit charge, this paper makes an empirical analysis on the effect of system transformation. The conclusions are as follows: after the firm is transformed into a special ordinary partnership, it needs to bear more legal responsibilities. Partners will be more cautious in their practice, thus improving the audit quality. Meanwhile, as the legal risk increases, firms will charge a higher risk premium to their audit services, thus increasing the audit fees.
【學(xué)位授予單位】：南京審計(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F233

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本文編號(hào)：1965948