20年前，四大国际会计师事务所先后来到了中国，并与财政部签订了20年或25年的合作协议。如今，合作协议即将到期。

20 years ago，Four big international accounting firm has came to China，With the ministry of finance and signed 20 or 25 years of cooperation agreement。now，Cooperation agreement is about to expire。

　　20年前，由于中国尚无有实力的事务所，“中外合作”取代了国际通行的成员所，使得“四大”在其后的经营中，享受了“超国民待遇”。现在，随着合同到期后的转制，这种待遇将逐步消失，“四大”将与国内会计师事务所进入同一平台竞争。

20 years ago，Because China is no strong firm，“Sino-foreign cooperative”Replaced the prevailing international members，makes“four”In the subsequent management，Enjoy the“Super national treatment”。now，With the transformation of the contract expires，This kind of treatment will gradually disappear，“four”Will and domestic accounting firm into the same platform competition。

　　8月1日，毕马威华振率先结束20年“中外合作”合约，成为“四大”中首个以特殊普通合伙人运营的会计师事务所，拉开了“四大”的转制长跑序幕。它们将在5年内，实现本土化转制的全部目标。

August 1,，KPMG HuaZhen take the lead in over 20 years“Sino-foreign cooperative”contract，become“four”The first in the special general partner operation of certified public accountants，Pulled open“four”Transformation of the long distance prelude。They will be in five years，To realize the localization of the transformation of all the targets。

　　“四大”拿走25%的蛋糕 “four”Take 25% of the cake

　　经过20年的发展，享受“超国民待遇”的“四大”，业务收入占中国会计行业总收入的约25%。

After 20 years of development，enjoy“Super national treatment”of“four”，Business income of China's accounting industry revenue of about 25%。

　　1992年，我国开始批准外国会计师事务所与中国会计师事务所根据《中外合作经营企业法》设立中外合作会计师事务所，当时的国际“六大”（即安永、德勤、毕马威、普华、永道和安达信）成为第一批准入者。

1992 years，China began to approved foreign public accounting firms and certified public accountants according to China《Sino-foreign cooperative》The establishment of a chinese-foreign cooperative public accounting firm，The international“six”（Namely ernst &young、deloitte、KPMG、pricewaterhousecoopers、Yongdao and collapsed）Be the first to access person。

　　历经20年发展，昔日的“六大”整合发展为现在的“四大”，分别为安永华明、毕马威华振、德勤华永和普华永道中天。

After 20 years development，former“six”The development of integration for now“four”，Ernst &young hua Ming, respectively、KPMG HuaZhen、Deloitte HuaYongHe pricewaterhousecoopers culmination。

　　目前“四大”已在北京、上海、广州等经济发达城市开设了25家分所，其业务收入占中国会计行业总收入的约25%，其中高端的审计业务收入占到三分之一。

At present“four”Has set up a file in the Beijing、Shanghai、Guangzhou city economic developed opened 25 home substation，The business income of China's accounting industry revenue of about 25%，The high-end audit business income accounted for a third。

　　对于“四大”而言，进入其他国家或地区的国际惯例做法是发展成员所。但1992年获准进入中国时，由于本土尚无有实力事务所，双方采取了“中外合作”的合作方式，当时签署的合作期限是20年，只有普华永道签署了25年的合作协议。

for“four”in，Access to other countries or areas of international practice practice is to develop members。But in 1992 allowed into China，Because there is no strong local firm，Both sides to take the“Sino-foreign cooperative”Cooperation way，At that time the signing of the cooperation term is 20 years，Only pricewaterhousecoopers signed the 25 years of cooperation agreement。

　　按照国际惯例，会计师事务所须由注册会计师共同设立，而不能由机构设立。但在“四大”当年采用的中外合作模式下，中外合作会计师事务所由中外共同出资组建，采取的是有限责任公司制，而不是传统的合伙人制。

According to international practice，Public accounting firms shall set up by certified public accountants in common，And not set up by institutions。But in“four”The use of Chinese and foreign cooperation mode，Chinese-foreign cooperative public accounting firm by the Chinese and foreign invested by，Take is limited liability company，Instead of the traditional partner system。

　　目前在中国，除了“四大”，其他所有本土会计师事务所均采取的是合伙人制。

Be in China at present，In addition to“four”，All the other local certified public accountants are taken is the partnership。

　　“我认为，"四大"合作所本土化转制是顺理成章、水到渠成的事，是注会行业发展壮大的最优化选择。一方面，"四大"合作所合同到期了，不得不按照以前的约定实行转制，另一方面，合作所的组织形式也不受目前我国相关法律的支持。”中瑞岳华高级合伙人张连起对记者表示。

“I think，"four"The transformation of localization of cooperation is logical、Follow things，Is note will be industry development and expansion of the optimization selection。On the one hand，"four"The cooperation contract expired，In accordance with the agreed to before the conversion，On the other hand，The cooperation of the organization form and is not subject to at present our country related legal support。”The red YueHua senior partner ZhangLianQi told reporters。

　　与本土所的公平竞争 With the native of fair competition

　　对于“四大”与本土所的组织形式不同，财政部明确提出“加快本土化进程，在我国法律框架和统一市场规则下公平竞争”。

for“four”With the native place different organization forms，Put forward the ministry of finance“To speed up the process of localization，In China's legal framework and unity under the market rules of fair competition”。

　　“四大”合作所与本土所的组织形式不同，引发了一系列问题。

“four”Cooperation with the local organization forms are different，Results in series of problems。

　　其中，主要问题在于，“四大”合作所的一些合伙人，没有中国注册会计师执业资格，不能在中国公司审计报告上签字，因此出现了“不用承担相应的责任和风险”的情况。

the，The problem is，“four”Some of the cooperation partner，No Chinese CPA qualification，Not in Chinese company sign audit report，So there was a“Don't assume corresponding responsibility and risk”situation。

　　2009年，财政部在相关文件中明确提出，要“加快现有中外合作会计师事务所本土化进程，在我国法律框架和统一市场规则下公平竞争”。

In 2009,，The ministry of finance in the related documents clearly put forward，to“To speed up the existing chinese-foreign cooperative public accounting firm localization process，In China's legal framework and unity under the market rules of fair competition”。

　　今年5月10日，财政部公布《中外合作会计师事务所本土化转制方案》指出，本土化转制是指中外合作会计师事务所根据合作设立时所作承诺实现本土化，并在合作到期日之后或自愿在合作到期日之前采用符合中国法律法规规定的组织形式。

In may this year 10,，The ministry of finance announced《Chinese-foreign cooperative public accounting firm transformation of localization plan》Points out that，Transformation of localization means chinese-foreign cooperative public accounting firm established according to the cooperation that which to realize the localization of commitment，And in cooperation after maturity date or volunteering in prior to the expiry date of the cooperation in accordance with Chinese laws and regulations the form of organization。

　　像其他进入中国的外资企业一样，“四大”1992年进入中国时，采取了中外合作有限公司的方式。为此，四大转制之后将成为“特殊普通合伙”（在特定情况下，不由全体合伙人对合伙债务承担无限连带责任的合伙）。

Like other into China's foreign investment enterprise as，“four”When entering China in 1992，Take the chinese-foreign cooperative co., LTD. Way。therefore，After the transformation of four will become“Special general partnership”（In specific cases，Not all the partners partnership to jointly and severally liable for the debts of the partnership）。

　　国务院参事、中央财经大学财政与公共管理学院副院长刘桓对记者表示，包括律所、会计师事务所这样具有中介性质的服务行业，国际上的通用做法是采取无限责任的合伙制度。中国基于历史原因采用了有限责任的公司制，产生了很多经营上的麻烦，比如合伙制度只用缴纳个税，而公司制则需要缴纳企业所得税。

The state council attach、Central university of finance and economics finance and public administration, vice President of the college LiuHuan told reporters，Including law firms、Public accounting firms such as that of an intermediary nature of the service industry，The international common practice is to take the unlimited liability partnership system。China based on historical reasons adopted limited liability company system，Generates a lot of the management of trouble，Such as the partnership system only pay tax，And corporate system requires pay enterprise income tax。

　　中国人将成合伙人主力军 The Chinese people will be main partners

　　按规定，转制后5年过渡期结束，境外合伙人占比不得超过20%。这个规定给中国本土注册会计师带来了更多的机会。

In accordance with the provisions，Five years after the conversion of the transitional period，For overseas partners than must not exceed 20%。This provision to the local Chinese certified public accountants has brought more opportunities。

　　如何将企业治理结构转制之后，再进行人员的本土化，这是“四大”在转制过程中面临的问题。

How to after the conversion of the corporate governance structure，Again the localization of personnel，This is“four”In the conversion process are faced with the problem。

　　截至目前在“四大”合作所内部，不具备中国注册会计师执业资格但具备其他国家或地区注册会计师资格的境外合伙人，占合伙人总数的比例总体约为50%，其中绝大部分为香港特别行政区居民。

So far in“four”Cooperation have internal，Do not have Chinese CPA qualification but have other countries or regions registered accountant qualification of foreign partners，Partner accounts for of the total number of overall is about 50%，For the most part for residents of the Hong Kong special administrative region。

　　《转制方案》规定，自财政部核发“四大”合作所新的特殊普通合伙事务所执业证书日起，境外合伙人占事务所合伙人总数的比例，以及其在合伙人管理委员会中的比例，不得超过40%；至5年过渡期结束，上述比例不得超过20%。

《Transformation scheme》provisions，Since the ministry of finance issued“four”Cooperation new special general partnership firm practice certificate within，Overseas partner accounts for of the total number of firm partners，And its partners in the proportion of the management committee，Must not exceed 40%；To the five-year transition period end，The above proportion shall not be more than 20%。

　　一位不愿具名的“四大”人士告诉记者，该方案至少造成了两个影响：一是近5年内具有本土CPA(注册会计师)资质的中国籍高级经理升合伙人机会大增；二是非本土CPA要积极寻找出路。

An anonymous“four”Sources told reporters，The scheme at least two influence：One is the last 5 years with local CPA(Certified public accountants)Qualification Chinese senior manager is a fair chance/partner；Two are native CPA to actively looking for a way out。

　　毕马威中国区主席姚建华对记者表示，根据2011年底数据，毕马威华振96%以上都是本土员工。但他同时也承认，由于历史原因，本土合伙人人数相对较少。

KPMG China YaoJianHua chairman told reporters，According to the end of 2011 data，KPMG HuaZhen more than 96% are local staff。But he also admitted，Owing to historical reasons，The number of local partners relatively less。

　　《转制方案》还规定，“四大”合作所采用特殊普通合伙组织形式后，其首席合伙人必须具有中国国籍且具备中国注册会计师执业资格。

《Transformation scheme》Also provides，“four”Cooperation have the use of special general partnership organization forms，Its chief partner must have Chinese nationality and have Chinese CPA qualification。

　　目前，“四大”合作所的现任首席合伙人均不符上述要求。

At present，“four”The cooperation of the incumbent chief partnership with per capita above requirements。

　　作为过渡，“四大”合作所现任首席合伙人不符合规定条件的，可以在未来3年内继续担任首席合伙人。3年之后，其本人或继任者必须满足转制方案规定的资格条件。

As the transition，“four”Cooperation have incumbent chief partner does not comply with the provisions of the conditions，In the next three years can continue to serve as chief partner。Three years later，Its oneself or successor must satisfy the qualifications provided for by the conversion of the scheme。

　　财政部表示，首席合伙人是“四大”内部履行最高管理决策职权的合伙人，首席合伙人本土化是“四大”真正实现本土化的核心标志之一。

Ministry of finance said that the，Chief partner is“four”Internal performance of top management decision-making authority partner，Chief partner localization is“four”To realize the localization of the real core of one of the mark。

　　“超国民待遇”的普通化 “Super national treatment”Popularisation of

　　转制之后，“四大”在5年过渡期后与本土所一样，既承担有限责任又有无限责任。

After transformation of，“four”In the five years after the transition period with the native as，Both bear a limited liability and have unlimited liability。

　　中外合作会计师事务所本土化转制，无论对中国本土会计师事务所，还是转制为本土化的原“四大”，都各有机遇也各有挑战。

Chinese-foreign cooperative public accounting firm transformation of localization，No matter for China's local accounting firm，Or for the conversion of the localization of the original“four”，Each has the opportunity also have each challenge。

　　信永中和会计师事务所合伙人郭晋龙认为，“对中国本土事务所来讲，其机遇是可以在统一法律框架、市场规则下，与四大公平竞争；其挑战是自身的本土化优势会逐步丧失。”

Shinewing certified public accountant, partner GuoJin dragon think，“Local firms in China will tell，The opportunities can be unified in legal framework、Market under the rules of，And the four big fair competition；The challenge is to own localization advantage will gradually lose。”

　　“对四大，其机遇是本土化过程中的管理机制重建与本土化管理人才的吸纳，其挑战是各种"超国民待遇"政策失去之后的本土化规则适应与本土文化融合。”郭晋龙说。

“To the four，The opportunity is in the process of localization management mechanism reconstruction and localization management talents，The challenge is various"Super national treatment"Policy after losing the localization of rules and adapt to the local cultural fusion。”GuoJin dragon said。

　　对于“超国民待遇”，中央财经大学会计学院副院长吴溪教授表示，中外合作的形式，让“四大”中那些境外合伙人既享受权益，又不承担相应的责任和风险。他认为，这实际上是由于这些合伙人没有中国注册会计师执业资格，就不能在中国公司审计报告上签字，所以不用承担相应的责任和风险。

for“Super national treatment”，Central university of finance and accounting, vice President of the college WuXi professor said，In the form of chinese-foreign cooperation，let“four”Those overseas partner both enjoy rights，And don't assume corresponding responsibility and risk。He thinks，This is actually because these partner no Chinese CPA qualification，Can't company in China and audit report signed on，So don't assume corresponding responsibility and risk。

　　转制后，“四大”在5年过渡期后与本土所一样，既承担有限责任又有无限责任。而无限责任对于合伙人的专业水准和诚信水平提出更高的要求。

After transformation of，“four”In the five years after the transition period with the native as，Both bear a limited liability and have unlimited liability。And unlimited liability for the partner professional standards and integrity level puts forward higher request。

　　但也有海外媒体质疑认为，转制后的“四大”很难保持审计独立性。

But there are also overseas media questioned think，After the transformation of“four”It is difficult to keep the audit independence。

　　例如《华尔街日报(博客,微博)》的报道称，新举措会加大投资者对中国公司会计造假的猜忌。

For example《The Wall Street journal(blog,Micro bo)》Report says，New measures will increase the investors to China company accounting fraud suspicion。

　　同时，也有海外媒体持肯定态度。CNN报道说，这是中国审计行业重大变革的一部分，旨在实现外国会计师事务所在中国大陆业务的本地化。实际上为减少变革产生的争议，此次规定也留出了较长的过渡期。

At the same time，Overseas media also have held a positive attitude。CNN reported that，This is the major part of the audit industry change，Aiming at the realization of foreign public accounting firms mainland China business localization。In fact to reduce of disputes with change，The regulations also set aside a long transition。

　　来自“四大”的观点也认为，转制方案的实质并不是对“四大”的约束，而是帮助“四大”进行缓冲。

from“four”Point of view also think，The essence of the transformation of scheme and not to“four”constraints，But help“four”For buffer。

　　毕马威是“四大”中第一个合约到期的事务所。来自毕马威的中国区主席姚建华表示，转制方案的出台澄清了传闻，“四大”也可以名正言顺地成为“本土所”中的一员。

KPMG is“four”The first contract expire firm。The chairman of the China YaoJianHua from KPMG said，The transformation of scheme on clarify the rumors，“four”Can also be perfectly justifiable to become“By local”A member of the。

　　安永大中华区审计部首席运营官张耀表示，“我们与财政部从去年就开启了沟通。这个方案是财政部与"四大"一起经过多个月的沟通得出的结果，在商谈过程中也曾提出过不同的方案，但结合"四大"的现状，我们认为这个方案最为合适。”

Ernst &young greater China region ministry of audit chief operating officer ZhangYao said，“We and the ministry of finance from last year opened the communication。This scheme is with the ministry of finance"four"Together with many months communication of result，During discussions have proposed different scheme，But based on"four"Situation of，We think that this scheme is most appropriate。”

　　专题采写/新京报记者 金彧

Special collection &composition/Beijing news reporter for gold