会计师事务所转为特殊普通合伙制的效果分析

发布时间：2018-06-01 22:28

本文选题：特殊普通合伙 + 法律责任　；参考：《南京审计学院》2015年硕士论文

【摘要】：2010年，我国财政部联合工商总局发布了《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》，要求我国前十大本土事务所的组织形式在2010年底转变为特殊普通合伙制，同时鼓励中型事务所尽快完成转制。特殊普通合伙制的组织形式结合了有限责任制和合伙制的优点，在法律责任上对合伙人提出了更高的要求。目前在国内外已有的文献中，，事务所组织形式的相关研究大多是关于有限责任制，而对于此次会计师事务所转为特殊普通合伙制的研究较少，且都局限于转制可行性的理论分析，对于转制的效果很少有相关的实证研究。为了验证此次转制政策对我国会计师事务所的影响，本文采取规范研究和实证研究相结合的方式，首先，从企业理论等角度论述了法律责任的变化对会计师事务所审计质量的影响，从风险收益理论等角度论述了事务所组织形式的转变对审计收费的影响。然后在理论分析的基础上，以完成转制的十大本土会计师事务所及10家没有转为特殊普通合伙制的会计师事务所作为研究对象，选取其在A股市场上市的客户作为样本，通过分别建立审计质量和审计收费的模型，对转制带来的效果进行了实证分析，得出的结论如下：事务所在转变为特殊普通合伙制后，由于需要承担更多的法律责任，合伙人在执业过程中会更加谨慎，从而提高了审计质量，同时，随着法律风险的增加，事务所会对其审计服务收取更高的风险溢价，从而提高了审计费用。
[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.
【学位授予单位】：南京审计学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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