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会计师事务所合伙人是会计师事务所组织结构的重要组成,维持会计师事务所的良性发展需要实现合伙人正常的流动和更替,以此来确保会计师事务所的经营能力和管理水平。本研究从会计师事务所的概念释读出发,以行业的观点进行了会计师事务所合伙人的阐述,提供了会计师事务所合伙人晋升的规律、时间节点,提出了会计师事务所合伙人退休的时间节点和作价要点,希望为完善会计师事务所合伙人制度有所启发。
The CPA partner is an important part of the accounting firm’s organizational structure. To ensure the sound development of the CPA firm requires the normal flow and replacement of the partners so as to ensure the operating ability and management level of the CPA firm. This study starts from the concept interpretation of accounting firms and expounds the partners of accounting firms from the perspective of industry. It provides the rules and time points for the promotion of partners of accounting firms, and proposes the time node for the retirement of accounting firm partners And the price point, hoping to improve the accounting firm partner system inspired.