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从世界注册会计师行业一百多年来的发展历史看,会计师事务所(以下简称事务所)一直沿用合伙制的组织形式,这是由会计师行业重人不重资的特点决定的。只是近年来,社会经济环境越来越复杂,针对会计师行业的法律诉讼骤增,一些大型事务所开始由承担无限责任的合伙制向承担有限责任的法人制过渡。由于事务所业务运作的特殊性,有限责任事务所相对于一般有限责任公司而言应具备自身的特点,而不能照搬“资合”公司的全部规定。
From the history of the world CPA industry over a hundred years, accounting firms (hereinafter referred to as the firm) have always adopted the form of partnership, which is determined by the accountant profession. It is only in recent years that the socio-economic environment has become more and more complex. Legal proceedings against the accountancy profession have skyrocketed. Some large-scale firms have begun to make the transition from a system of undertaking unlimited liability to a legal person with limited liability. Due to the particularity of the business operation of a firm, a limited liability firm should have its own characteristics relative to a general limited liability company and should not copy all the provisions of a “funded” company.