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合伙制是“责任制” 合伙制会计师事务所是由两位或两位以上的注册会计师组成的合伙制组织。由合伙人按出资比例或者协议的约定,以各自的财产对事务所的债务承担连带责任。 合伙制会计师事务所具有如下特征: ——专业资格概念。会计师事务所的主营业务是“专业服务”,因此,取得相应的审计、评估等资格是必备的前提条件。 ——共同责任概念。如果说,合伙人之间存在着维系纽带的话,那就是:执业风险。对风险的漠视是诱发“灭顶之灾”的动因。寻求风险对策,化解风险效应,关系到合伙人的兴衰存亡。
Partnership is “Accountability” Partnership The accounting firm is a partnership organization of two or more CPAs. By the partners in accordance with the proportion of investment or agreement agreement, with their own property to the firm’s debt jointly and severally liable. Partnership CPAs have the following characteristics: - The concept of professional qualifications. The accounting firm’s main business is “professional services”, therefore, to obtain the appropriate audit, assessment and other qualifications is an essential prerequisite. - The concept of shared responsibility. If there is a link between partners, that is: practicing risk. Disregard of risk is the motivation for the “drowned disaster.” Seeking risk countermeasures and resolving risk effects are related to the rise and fall of partners.