论会计师事务所特殊普通合伙制度的完善  

The Improvement of Special General Partnership System in Institute of Certified Public Accountants

作　　者：肖小凤[1] 王善平[1,2] 肖雯[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410079 [2]湖南师范大学商学院,湖南长沙410081

出　　处：《财经理论与实践》2012年第5期76-80,共5页The Theory and Practice of Finance and Economics

基　　金：湖南省软科学项目(2008ZK3095);湖南省高校哲学社会科学重点研究基地风险导向审计研究基地项目;湖南大学中央高校基本业务科研项目(09HDSK004)

摘　　要：特殊普通合伙制度是一种新型的合伙制度,其责任形态上的二元性,既契合了会计师事务所"人合重于资合"的本质特征,又符合事务所控制风险和扩大规模的双重需求。会计师事务所特殊普通合伙制度的功能实现首要在于落实合伙人的资格安排和事务所内部的决策权配置,其次有赖于相关配套制度的建设及完善,具体包括:合伙人个人的财产申报制度、债权人利益保护的替代赔偿机制、注册会计师执业责任鉴定机制、风险与收益匹配的审计收费机制等。The special general partnership is a new type of partnership system~ It is not only in line with the essence of the certified public accountants ＂the cooperation of human talents is much important than the cooperation of capital＂, but also satisfied with the demand of risk control and scale expanding. The effectiveness of the special general partnership depend on two things, firstly, qualification of the partnership and decision-making arrangements are finished. Secondly, the supporting institutions are esblished. Specifically, the institutions of partner per- sonal property declaration, creditor protection, CPA supervision and the proper auditor charge are needed.

关 键 词：合伙制度 特殊普通合伙 决策权配置 

分 类 号：F230[经济管理—会计学]