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2011年11月11日,中注协正式发布《会计师事务所特殊普通合伙协议范本》(以下简称《范本》)。针对《范本》制定的背景、原则、主要内容等,中注协负责人回答了记者的提问。记者:请您谈谈中注协制定《范本》的主要背景和重要意义。中注协负责人:事务所组织形式问题,是行业的重大制度机制问题。从欧美国家的发展实践看,目前事务所主要采取合伙形式。事实上,1994年施行的《注册会计师法》就将合伙制列为会计师事务所的
November 11, 2011, the Chinese Football Association officially released “accounting firm special general partnership agreement model” (hereinafter referred to as the “model”). In response to the “model” to develop the background, principles, main content, etc., the AICPA responsible person answered the reporter’s question. Reporter: Please talk about the main background and significance of establishing a “model” for China Aid Association. AICPA responsible person: the organizational form of the firm is a major institutional mechanism of the industry. Judging from the practice of development in Europe and the United States, the firm mainly adopts the form of partnership. In fact, the CPA Law of 1994 listed the partnership as a public accountant