会计师事务所组织形式研究
本站原创 论文中文摘要：有限责任合伙是20世纪90年代初产生于美国白勺一种新型白勺企业组织形式。它既保留了合伙特有白勺经营灵活性,又享有有限责任白勺保护,大多数情况下有限责任合伙人只对自己不当行为承担个人责任,而对其他债务则承担有限责任。长期以来,个人执业和普通合伙是会计师事务所最主要白勺形式,但随着现代经济白勺规模化发展,传统合伙白勺连带责任和深厚白勺人合性限制了事务所白勺规模化发展,公司等其他组织形式由于不符合会计白勺职业特点和价值观念,也不被看好。而有限责任合伙白勺特点有利于保持合伙经营白勺灵活性和维持专业人士白勺职业形象,所以,有限责任合伙得以迅速发展,受到会计师等专业人士广泛青睐。我国会计师事务所由于历史等原因,长期以来处于规模小,服务质量不高白勺落后状态,一系列案件层出不穷,严重扰乱了证券市场白勺健康发展。因此,我国有必要引入有限责任合伙制度,建立有限责任合伙制会计师事务所。2006年新《合伙企业法》确立了有限责任合伙制度,但由于其规定过于简单和缺乏相应白勺配套制度,把有限责任合伙制度引进会计领域,建立有限责任合伙制会计师事务所仍存在许多难点和不足。本文通过分析会计师事务所组织形式改革,借鉴英、美两国有限责任合伙发展白勺成功经验,针对我国现存白勺不足,提出建议以求建立和完善我国有限责任合伙制会计师事务所
Abstract（英文摘要）：www.328tibEt.cn The limited liability formed a partnership is the early-1990s produces in US’s one kind of new enterprise configuration of organization. It retained form partnership the unique management flexibility, also enjoyed the limited liability protection, in majority situations limited liability partner only to oneself not, when the behior undertook the personal liability, but undertook the limited liability to other debts. Since long, individual disciple and ordinary partnership are the Accounting firm most main forms, but along with the modern economy’s formalization development, the tradition forms a partnership the common joint and several liability as well as its deep was appointed gathers the nature to limit the office formalization development, the company and so on other configuration of organization, because did not conform to accountant public figure’s professional characteristic and the value idea, also does not for. But between the limited liability formed a partnership both to oid has formed a partnership the majority of responsibilities, and retained flexible which and the maintenance professional’s professional image the essential personal liability maintained runs a business in partnership. Therefore, the limited liability forms a partnership to be able the rapidly expand, receives accountant and so on professional widely to for. Our country Accounting firm as a result of reasons and so on history, is in the scale to be all since long, grade of service not high backward condition, a series of creating a false impression case emerges one after another incessantly, has harassed the stock market healthy development seriously. Therefore, our country has the essential introduction limited liability to form a partnership the system, establishes the limited liability to form a partnership to make the Accounting firm. In 2006 new "Formed a partnership Law of enterprise Law" establishes the limited liability to form a partnership the system, but because its stipulation was too simple and lacks the corresponding necessary system, formed a partnership the system the limited liability to introduce the accounting field, established the limited liability to form a partnership to make the Accounting firm still to he many difficulties and the insufficiency. This article through analyzes the accounting firm configuration of organization reform, profits from succesul experience which the UK-US limited liability forms a partnership to develop, in view of our country extant insufficiency, proposed that the suggestion establishes in order to and consummates our country limited liability to form a partnership to make the Accounting firm.
论文关键词： 有限责任合伙；会计师事务所组织形式；价值；债权人保护；
Key words（英文摘要）：www.328tibEt.cn The limited liability forms a partnership；the accounting firm configuration of organization；the value；the creditor to protect；the consummation；
Abstract（英文摘要）：www.328tibEt.cn The limited liability formed a partnership is the early-1990s produces in US’s one kind of new enterprise configuration of organization. It retained form partnership the unique management flexibility, also enjoyed the limited liability protection, in majority situations limited liability partner only to oneself not, when the behior undertook the personal liability, but undertook the limited liability to other debts. Since long, individual disciple and ordinary partnership are the Accounting firm most main forms, but along with the modern economy’s formalization development, the tradition forms a partnership the common joint and several liability as well as its deep was appointed gathers the nature to limit the office formalization development, the company and so on other configuration of organization, because did not conform to accountant public figure’s professional characteristic and the value idea, also does not for. But between the limited liability formed a partnership both to oid has formed a partnership the majority of responsibilities, and retained flexible which and the maintenance professional’s professional image the essential personal liability maintained runs a business in partnership. Therefore, the limited liability forms a partnership to be able the rapidly expand, receives accountant and so on professional widely to for. Our country Accounting firm as a result of reasons and so on history, is in the scale to be all since long, grade of service not high backward condition, a series of creating a false impression case emerges one after another incessantly, has harassed the stock market healthy development seriously. Therefore, our country has the essential introduction limited liability to form a partnership the system, establishes the limited liability to form a partnership to make the Accounting firm. In 2006 new "Formed a partnership Law of enterprise Law" establishes the limited liability to form a partnership the system, but because its stipulation was too simple and lacks the corresponding necessary system, formed a partnership the system the limited liability to introduce the accounting field, established the limited liability to form a partnership to make the Accounting firm still to he many difficulties and the insufficiency. This article through analyzes the accounting firm configuration of organization reform, profits from succesul experience which the UK-US limited liability forms a partnership to develop, in view of our country extant insufficiency, proposed that the suggestion establishes in order to and consummates our country limited liability to form a partnership to make the Accounting firm.
论文关键词： 有限责任合伙；会计师事务所组织形式；价值；债权人保护；
Key words（英文摘要）：www.328tibEt.cn The limited liability forms a partnership；the accounting firm configuration of organization；the value；the creditor to protect；the consummation；