Study on the LLP Transformation of Accounting Firms

2018 3rd International Conference on Insulating Materials, Material Application and Electrical Engineering

材料科学;无线电电子学;电工学

Chen, Yanyu^1

Fuzhou University of International Studies and Trade, Fuzhou City, Fujian Province

350202, China^1

关键词: Accounting firms;    Application process;    Certified public accountants;    Chinese Government;    Large-sized;    Limited liability;    Limited liability partnerships;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/452/2/022095/pdf
DOI  :  10.1088/1757-899X/452/2/022095

学科分类：材料科学（综合）

来源: IOP

【 摘 要 】

Since July, 2010, the Chinese government claimed that medium and largesized firms shall gradually transform from "limited liability system" to "limited liability partnership system". Up to now, almost all firms have completed the restructuring. However, this new system originates from other countries, there may be many unique problems arising in the application process in accounting firms in China. In view of this, this paper combines the current internationalization and strengthening strategy of the firms as proposed by the China Institute of Certified Public Accountants, and analyzes the possible contradictions that confront the firms' strategy of becoming bigger and stronger in the process of the system transforming.