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这篇文章所要探讨的事务所脱钩改制后原事务所的法律责任问题,不是指原事务所的经营性负债和应支付的有关费用,如欠缴的税金、会费、房屋设备租赁费、职工工资和劳动保险费用以及往来款项等,也不是指已经存在而尚未支付的诉讼之债,如生效法律文书确定的赔偿金额,而主要是指原事务所经营期间可能存在的或有赔偿责任,即《注册会计师法》第四十二条规定的民事赔偿责任(姑且称其为“或有赔偿责任”)。这个或有赔偿责任在原事务所脱钩改制以后还要不要承担,如应承担由哪个主体来承担的问题。针对这个关系脱钩改制后事务所生死存亡乃至注册会计师全行业生存和发展的重大实质性问题,针对事务所脱钩改制的性质和特点,结合国家有关法律、法规的规定,笔者提出以下愚见。
The issue of legal liability of the original firm after the system was decoupled from the article in this article does not refer to the operating liabilities of the original firm and the related fees payable such as taxes owed, dues, rental of equipment and equipment, wages of employees And labor insurance expenses and current payments, nor does it mean the debt that has existed but has not yet been paid, such as the amount of compensation determined by the legal instruments in effect, but mainly refers to the possible existence or liability of compensation during the operation of the original business, Civil liability for compensation as stipulated in Article 42 of the Law of Certified Public Accountants (tentatively referred to as “or liability”). This or a liability in the original firm after the decoupling restructuring or not to bear, such as should assume the subject to bear the issue. In view of the substantial issue of survival and development of certified public accountants throughout the industry after the relationship has been decoupled, the author has put forward the following humble opinion in view of the nature and characteristics of the system of decoupling from the firm and in accordance with the provisions of relevant state laws and regulations.