特殊普通合伙制会计师事务所民事责任的特征及其合伙人民事责任的配置研究  

A Study of Civil Liability Characteristics of Special-Ggeneral Partnership Accounting Firms and Configuration of Partners' Civil Liability

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》2013年第11期110-119,共10页Contemporary Finance and Economics

基　　金：国家自然科学基金项目"会计师事务所合并;智力资本与审计质量"(71362008);国家自然科学基金项目"会计师事务所组织形式变迁;法律责任与审计质量"(71262013);江西省社科"十二五"规划项目"特殊普通合伙制会计师事务所审计报告虚假陈述民事责任研究"(13YJ08);"赣鄱英才555工程"领军人才培养计划项目"上市公司财务报告的虚假陈述;经济后果及其监管"

摘　　要：特殊普通合伙制是我国大中型会计师事务所在做强做大过程中优先采用的组织形式。特殊普通合伙制会计师事务所民事责任的特征主要表现为:民事责任形态的二元性,承担有限责任的合伙人同样拥有合伙事务管理权,该种组织形式有可能加大合伙人之间的利益冲突和对外部债权人的偿债风险等。大中型会计师事务所采用特殊普通合伙制组织形式,从本质上说是为了寻求并最终达成利益相关方的利益平衡,而执业合伙人与非执业合伙人之间民事责任的合理配置是达成这种利益平衡的关键。The special-general partnership is an organization form preferentially adopted by China＇s large and medium-sized accounting firms during the process of growing stronger and larger. The civil liability of accounting firms with special-general partnership has such main characteristics： the dual form of civil liability, the partner assuming limited liabilities also having the fight to manage the partnership affairs, the kind of organization being possible to increase the interest conflict between the partners as well as the debt repaymen risks toward external creditors, and so on. By adopting the special-general partnership as the organizational form, the large and medium-sized accounting firms is, in essence, seeking and eventually reaching a balance of the interests of the related stakeholders, while the rational allocation of the civil liability between practicing partners and non-practicing part- ners is the key to reach this kind of interest balance.

关 键 词：特殊普通合伙制 会计师事务所 民事责任配置 做强做大 

分 类 号：F239.43[经济管理—会计学]