普通合伙制

特殊普通合伙制是国际通用的适应会计师事务所特点的组织形式，然而有限责任制仍然是我国会计师事务所的普遍形式。

Partnership is the required organizational form of accounting firms , but limited responsibility is the normal organizational structure of accounting firms .

在组织形式上，应当严格限制有限责任事务所，允许设立个人独资事务所，鼓励发展普通合伙制事务所，积极发展有限责任合伙制事务所，形成以合伙制为主体、多种组织形式并存的格局；

In organizational form , we should restrain the limited responsibility office strictly , allow to set up the personal individual proprietorship office , encourage developing and making the office partnership ordinarily , develop limited responsibility and make the office in partnership actively .

大陆拟采普通型合伙制，台湾则采会计法人制作为因应之道。

China adopts the general partnership system and Taiwan employs the CPA corporation system .