One of the most profound conflicts in the accountingfirmarisesfromtheinterests’distributionrule.Thereasonablenessofsuchruledependsontheunderstandingof the accounting firm’s equity. The author firstdiscussedthenature...One of the most profound conflicts in the accountingfirmarisesfromtheinterests’distributionrule.Thereasonablenessofsuchruledependsontheunderstandingof the accounting firm’s equity. The author firstdiscussedthenatureoftheaccountingfirm’sequityandcomparedtheoperationofthepresentlimitedliabilityof our country with that of international prevailingpartnershipinordertoprovidereferencesforaccountingfirmstodesignsuitableinterests’distributionruleoftheirown,andtoassisttheresearchoftherevisionofthe Chinese CPA Law.展开更多
文摘One of the most profound conflicts in the accountingfirmarisesfromtheinterests’distributionrule.Thereasonablenessofsuchruledependsontheunderstandingof the accounting firm’s equity. The author firstdiscussedthenatureoftheaccountingfirm’sequityandcomparedtheoperationofthepresentlimitedliabilityof our country with that of international prevailingpartnershipinordertoprovidereferencesforaccountingfirmstodesignsuitableinterests’distributionruleoftheirown,andtoassisttheresearchoftherevisionofthe Chinese CPA Law.
