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会计师事务所现状
我国注册会计师行业在近二十多年时间内取得了巨大的发展,会计师事务所的规模和总体竞争力有了很大提高。
China's CPA industry has made great progress in the past twenty years, and the scale and overall competitiveness of CPA firms have been greatly improved.
截至2012年3月31日,全行业共有事务所8023家,注册会计师97472人。12家大型事务所获得H股审计资格。此外,截至2011年底,我国已有70家事务所在香港或其他境外地区设立分支机构、成员机构或联系机构90家;49家具有证券资格的事务所在香港或其他境外地区设立分支机构、成员机构或联系机构设立64家。
As of March 31, 2012, there were 8023 firms in the industry and 97472 registered accountants. 12 large firms are qualified for the H-share audit. In addition, by the end of 2011, there were 70 offices in Hongkong or other overseas areas to set up branches, member agencies or liaison offices in 90, and 49 of the firms with securities qualifications set up branches, member agencies or contact institutions in Hongkong or other areas.
为鼓励中国会计师事务所做强做大,我国政府先后发布实施了《关于推动事务所做大做强的意见》、《事务所内部治理指南》、《关于支持会计师事务所扩大服务出口的若干意见》等若干政策,为会计师事务所发展创造了良好的外部环境。尤其是《中国注册会计师行业发展规划(2011-2015年)》的发布实施,以及相关配套措施的落实,将进一步推进我国会计师事务所规模化、多元化、国际化、品牌化的发展。
In order to encourage Chinese accounting firms to be stronger and bigger, our government has promulgated and implemented some policies, such as "the opinion on promoting the firm to be strong and strong", the internal governance guide of the firm, and some opinions on supporting the export of services to expand the service of the accounting firms, which have created a good development for the development of the accounting firms. The external environment. In particular, the implementation of the development plan of China's CPA industry (2011-2015 years) and the implementation of relevant supporting measures will further promote the development of the scale, diversification, internationalization and brand of CPA firms in China.
我国会计师事务所的监管体系正日益完善,执业准则国际趋同,国家对会计师事务所发展扶持力度明显加大,以及国内外经济合作加深产生的对会计、审计、咨询等业务需求的快速增长,使得我国会计师事务所迎来转型发展与跨越的关键时期。
The regulatory system of the accounting firms in China is becoming more and more perfect, the standards of practice are converging, the state has strengthened the support for the development of accounting firms, and the rapid growth of economic cooperation both at home and abroad has deepened the demand for accounting, auditing and consulting. The key period of leaping.
中国《注册会计师法》规定:会计师事务所只有合伙和有限责任两种形式,但在具体做法上已出现多种形式。
China's law of Certified Accountants stipulates that accountants only have two forms of partnership and limited liability, but there have been many forms in concrete practice.
注册会计师服务行业是服务改革开放和证券市场审计监督和专业服务的重要力量,在推动政府职能转变,服务社会管理创新,规范市场经济秩序,维护国家经济信息安全,促进资本市场健康发展,提高经济发展质量等方面,发挥着重要的作用,服务的企事业单位超过350万家。
The CPA service industry is an important force for the reform and opening up of the service and the audit supervision and professional service of the securities market. It will promote the transformation of the government's functions, serve the innovation of the social management, standardize the order of the market economy, maintain the national economic information security, promote the healthy development of the capital market, and improve the quality of the economic development. It has played an important role in serving more than 350 enterprises and institutions.
(一)国有所。即所谓的“挂靠所”。中国在开创注册会计师事业之初,会计师事务所是通过挂靠于某一国家机关而建立起来。
(1) state owned institutions. That is the so-called "affiliated place". At the beginning of China's CPA career, the accounting firm was established through its affiliation with a certain state organ.
(二)合伙所。合伙所是《注册会计师法》规定的一种形式。该法允许个人合伙发起设立会计师事务所,并将其作为会计师事务所组建的首选形式。
(two) the partnership. The partnership is a form prescribed in the "law of registered accountants". This law allows individual partnerships to initiate the establishment of accounting firms and take them as the preferred form of establishing accounting firms.
(三)合作所。合作所是由从业人员发起组织的,承担有限责任的,集体性质的会计师事务所。如上海的浦东事务所就是上海公信中南会计师事务所投资12%,上海市南市区审计局工会投资12%,事务所员工投资76%成立的。
(three) the Cooperative Institute. The cooperative office is a public accounting firm with limited liability and organized by employees. Such as Shanghai's Pudong office is the Shanghai Zhongnan CPA firm investment 12%, Shanghai city south urban Audit Bureau trade union investment 12%, the office staff investment 76% set up.
(四)有限责任事务所。有限责任会计师事务所是由注册会计师发起设立,股东以其出资额为限承担责任,事务所以其全部资产对债务承担有限责任。
(four) limited liability firm. A limited liability accounting firm is established by a certified public accountant (CPA), and the shareholder is responsible for its capital contribution, and the firm assumes limited liability for the debt with all its assets.

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