摘要
合伙制是当前注册会计师行业的一个热门话题,但由于长期以来我国缺乏合伙的实践,不论是管理层还是普通的注册会计师,对合伙制都比较陌生。本文提出合伙制有两个方面的特征:首先是一种商业组织形态,以合伙人共同决策、管理方式灵活为特色;其次,是合伙的法律责任有一定的特色,合伙人之间承担无限连带责任。在会计职业发展的不同的历史时期,这两个方面的特征对专业人士决定选择哪一种组织形式有完全不同的影响。只有把这两个方面适当地区别开,才能对合伙制本身及其与会计职业的关系有一种清晰的理解。
Partnership is a hot topic discussed by accounting profession.However,due to the lack of experience,both the management and the CPAs are unfamiliar to this type of organization. The article discusses the two characteristics of partnership.First,partnership is a form of business organization under which partners make business decisions together.The management style is rather flexible.Second,under partnership, every partner takes up unlimited liabilities.At the different development stages of the accounting profession,the two characteristics influence the professionals to make quite different choices of organization forms.Only when distinguishing the two characteristics appropriately,can we clearly understand the partnership and its relationship with the accounting profession.
出处
《中国注册会计师》
2002年第6期14-19,共6页
The Chinese Certified Public Accountant
