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众所周知,目前世界各国对会计师事务所普遍采用的是合伙制形式,即事务所的合伙人对公司的债务负有连带责任,而且这种责任是联合的和多项的.合伙制的好处是:可以有效地约束和督促执业会计师站在客观公正的立场,独立地审核客户的财务报表并发表意见.但这种组织形式带来的弊端是:假如一家会计师行被控,某个合伙人的失职必然导致其他合伙人的同时被控,一旦诉讼失败,还要同时负责赔偿,这对其他合伙人来说很不公平.现实生活中,最近十年间有60%的公司倒闭后引起了人们对会计师行的诉讼,各事务所面对的诉讼案件正在成倍增长,而且付出的诉讼赔款占审计总成本的比例也在剧速上升.为保障会计师行业的持续发展,行业转型即从现在的“无限合伙人制”转向“有限责任制”便成了当今会计职业界的一大趋势.
As we all know, the current countries in the world are widely used accounting firms in the form of partnership, that the firm’s partners have joint and several liability to the company’s debt, and this responsibility is a combination of a number of. The benefits of the partnership are: Can effectively restrict and supervise CPA standing objectively and impartially, independently auditing and expressing opinions on clients’ financial statements, but the drawbacks of such organizational forms are: If an accountant bank is charged and a partner’s dereliction of duty Will inevitably lead to the other partners at the same time accused, once the lawsuit failed, but also at the same time responsible for compensation, which is unfair to other partners.In real life, 60% of the recent decade, the collapse of the company caused people to accountants Litigation, litigation cases faced by various firms are exponentially increasing, and the proportion of litigation claims paid to the total auditing costs is also rising rapidly.In order to ensure the sustainable development of the accountant profession, the industry transformation from the current “infinite Partner system ”to“ limited liability system ”has become a major trend in today’s accounting profession.