特殊普通合伙制会计师事务所民事赔偿保障制度的建立和完善  

Establishment and Improvement of Civil Compensation Protection System in the Accounting Firms of Special General Partnership

作　　者：蒋尧明[1] 

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《当代财经》2012年第10期108-120,共13页Contemporary Finance and Economics

基　　金：江西省社科"十一五"规划项目(10YJ08)

摘　　要：特殊普通合伙制是我国大中型会计师事务所普遍采用的组织形式,特殊普通合伙制会计师事务所要想在做大做强的道路上顺利实现跨越式发展,必须建立相应的民事赔偿保障制度。包括适当提高事务所的注册资本下限,提高实物资本的比重;建立和完善职业风险基金、职业保险制度;建立事务所资产取回、成员担保制度;建立对利润分配进行适度限制的制度等。The special general partnership is a form of organization commonly adopted by China＇ s large and medium-sized accounting firms. If the accounting firms with special general partnership want to become bigger and stronger so as to successfully realize their development by leaps and bounds, they must establish an appropriate security system of civil compensation, including an appropriate increase of the lower limit of the registered capital of the firms and raising the proportion of physical capital; establishing and improving the occupational risk fund and occupational insurance system; establishing the systems for firm assets retrieving and member guarantee; establishment of the system of moderate restrictions on the distribution of profits, etc..

关 键 词：特殊普通合伙制 会计师事务所 民事赔偿 保障制度 

分 类 号：F23943[经济管理—会计学]