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合伙制作为国际上会计师事务所专业服务机构采用的主要组织形式,也是我国1993年制定的《注册会计师法》规定的会计师事务所首选方式。合伙是建立在自愿协商、平等地位、志同道合的基础上的契约关系。合伙人以各自的财产对事务所的债务承担无限连带责任。任何一个合伙人在执业中的错误与舞弊行为,都有可能给整个会计师事务所带来灭顶之灾。因此,做一个真正成功的合伙人,维持好合伙组织之间的契约关系,形成一个团结向上的合作团体,是一个非常复杂的问题。
The partnership system is the main organization used by the professional service agencies of international accounting firms and the preferred way of accounting firms regulated by the “Certified Public Accountants Law” formulated in 1993. Partnership is based on voluntary consultation, equal status, like-minded basis on the contractual relationship. Partners assume unlimited joint and several liability for the firm’s debt with their respective properties. Any partner in the practice of the errors and fraud, may have brought disaster to the entire accounting firm. Therefore, to be a truly successful partner, to maintain the contractual relationship between the partnership organizations and form a united and progressive cooperative group is a very complicated issue.