人合观与资合观下的有限责任制和合伙制之比较

• 来源期刊: 中国注册会计师
• 学科: 经济
• 关键词: 有限责任制 合伙制 风险承担 会计师事务所
• 年，卷（期）: 2004,（9）
• 页码范围: 3-6,2
• 页数: 5页
• 分类号: F233
• 语种: 中文

摘要

One of the most profound conflicts in the accountingfirmarisesfromtheinterests'distributionrule.Thereasonablenessofsuchruledependsontheunderstandingof the accounting firm's equity. The author firstdiscussedthenatureoftheaccountingfirm'sequityandcomparedtheoperationofthepresentlimitedliabilityof our country with that of international prevailingpartnershipinordertoprovidereferencesforaccountingfirmstodesignsuitableinterests'distributionruleoftheirown,andtoassisttheresearchoftherevisionofthe Chinese CPA Law.