中文摘要：

推动会计师事务所转制为特殊普通合伙制是促进我国注册会计师行业“做大做强”的一项重要举措。转制之后，事务所面临的法律风险增加，提高上市公司会计稳健性是事务所降低其法律风险的有效途径。以2012-2013年进行转制的会计师事务所为研究对象，对样本进行分类，分析了会计师事务所转制、法律环境对上市公司会计稳健性的影响。研究发现，会计师事务所转制为特殊普通合伙制显著增加了上市公司的会计稳健性。在法律环境较差的地区，会计师事务所转制对上市公司会计稳健性的增量影响更加明显。相对于大公司，会计事务所转制对小公司的会计稳健性影响更显著。

英文摘要：

To promote the transformation of accounting firms into the special general partnership is an important measure to promote China＇s CPA profession to be ＂bigger and stronger＂ . After the transformation, the firms will face increasing legal risks, and it would be an effective way for the listed companies to increase their accounting conservatism so as to reduce their legal risks. This paper takes the transformed accounting firms during the period of 2012- 2013 as the research objects and classifies the samples to analyze the impact of the transformation and legal environment on the ac- counting conservatism of the listed companies. The results show that the transformation of accounting firms into special general partnership can significantly increase the accounting conservatism of the list- ed companies. In the areas with poor legal environment, the transformation of accounting firms has an even more obvious impact on the increment of accounting conservatism of the listed companies. Com- pared with big companies, the impact on small companies is more significant.