合伙债务清偿制度安排问题研究  

Research on Institutional Arrangements of Joint Debts Liquidation

作　　者：王善平[1] 

机构地区：[1]湖南大学会计学院

出　　处：《财经科学》2007年第2期66-72,共7页Finance & Economics

基　　金：国家自然基金项目(70372040);湖南省软科学项目(05zk3506)阶段性成果

摘　　要：资源有限和理性有限将使审计师无法彻底消除审计风险,合伙人将承担审计失败的最终赔偿责任。如何更好地把无限连带责任落到实处,保证审计质量,保护合伙债权人的权益,是一个重要的理论与现实问题,要求在制度安排上实施合伙债务优先清偿的原则,需要优化有限责任合伙制度安排,并把合伙事务所的收入分配安排与合伙债务的清偿安排联系起来。The auditor can＇ t eliminate audit risk completely because of limited resources and rationality. The partners will bear ultimate indemnity responsibilities of audit failure. How to put the unlimited joint liability into effect much better, guaranteeing audit quality and protecting the rights and interests of creditors in partnership is a very important theoretical and realistic issue. It requires implementing principle of preferred liquidation of joint debts on institutional arrangements. It not only needs to optimize institutional an-angements of limited liability in partnership but also needs to combine the eamings distribution arrangements with the liquidation an-angements of joint debts of the accountant finn in partnership.

关 键 词：会计师事务所 合伙人 合伙债务 

分 类 号：F239.4[经济管理—会计学]