合伙会计师事务所能否独立承担民事责任?

关于合伙会计师事务所能否对外独立承担民事责任问题，在司法实践中有不同的认识。由于《注册会计师法》第23条第2款规定“合伙设立的会计师事务所的债务，由合伙人按照出资比例或者协议的约定，以各自的财产承担责任。合伙人对会计师事务所的债务承担连带责任。”某些法院以此为由，认定合伙会计师事务所没有独立承担民事责任的能力并判决由合伙人个人直接承担赔偿责任。合伙会计师事务所能否独立地承担民事责任，能否独立地应诉和起诉，要看其是否具备以下几个独立民事主体地位的法定条件：(1)有独立的名义；(2)有独立的意志；(3)有独立的…     

有限责任合伙制——会计师事务所的理性选择

对合伙方式选择的分析 合伙制按照责任承担范围不同，可分为普通合伙制和有限责任合伙制。普通合伙制是我国选择合伙制的事务所最早实践的类型。它是根据《中华人民共和国注册会计师法》和《合伙会计师事务所设立及审批试行办法》的规定，由2名以上符合规定的合伙人，以书面协议形式，共同出资、共同执业，对债务承担无限连带责任设立的合伙事务所。     

我国会计师事务所特殊普通合伙制改革探讨

一、引言 特殊普通合伙制,是普通合伙制的特殊形式,其“特殊性”在于:一个合伙人或者数个合伙人在执业活动中因故意或者重大过失造成合伙企业债务的,应当承担无限责任或者无限连带责任,其他合伙人以其在合伙企业中的财产份额为限承担责任.合伙人在执业活动中非因故意或者重大过失造成的合伙企业债务以及合伙企业的其他债务,由全体合伙人承担无限连带责任.我国会计师事务所正在积极进行组织形式的改制,特殊普通合伙组织形式也正被大家所接受.根据财政会计行业管理信息系统的统计数据,截至2013年3月,我国共有会计师事务所7653家(不含分所),其中特殊普通合伙制会计师事务所45家,仅占0.59％.但是,在改革过程中难免存在一些问题,需要我们去探讨.     

浅谈两种组织形式的会计师事务所

我国会计师事务所已全部与挂靠单位脱钩，改制成以注册会计师为投资主体的合伙会计师事务所和有限责任会计师事务所。这两种形式事务所有哪些区别？各有什么特点？笔者谈谈自己的看法。一、体制、责任的比较合伙会计师事务所是在合伙人之间互相信任基础上设立的企业。它的特点是靠人之间的合作，而不是资金合作。心不合难以成为合伙人，即使成了合伙人也难以维持。合伙所要天长日久就必须以心合为纽带，通过合利、合责来巩固合心，达到事务所的发展。合伙所的财产不为合伙所独立拥有，而属全体合伙人共同所有，合伙人是合伙财产的直接所有者…     

合伙会计师事务所在我国为什么发展缓慢

1994年，《中华人民共和国注册会计师法》开始实施，在该法中允许个人合伙发起成立会计师事务所，并将其作为会计师事务所组建的首选形式，这是会计师事务所体制改革上的一项重要突破。个人合伙成立会计师事务所，改变了我国会计师事务所由单位发起，承担有限责任的状况，有利于斩断事务所与权利部门的联系，解决行业垄断、地区封锁等不正当竞争行为；个人合伙不依附于任何机构和组织，更能体现中介机构的特点，保证注册会计师独立、客观、公正的执业行为；个人合伙的事务所承担无限连带责任，有利于加重合伙人的风险意识，促使其注重内部管…     

合伙人内部债务分担应遵循哪些原则

案情介绍某会计师事务所有李华永、郑一丁与薛阿秉等三名合伙人。该三名合伙人共同签署的《合伙协议》约定:(1)本合伙会计师事务所的注册资本为100万元,李华永出资40万元、郑一丁出资30万元,薛阿秉出资30万元;(2)本合伙会计师事务所经营期间获取的利润或亏损,由李华永享有50%、郑一丁享有25%,薛阿秉享有25%。2001年11月间,因该会计师事务所出具失实业务报告被人民法院判决承担补偿清偿责任100万元。由于第一被告破产清算没有财力清偿,法院遂要求该会计师事务所清偿;又由于该会计师事务所没有财产可供执行,应债权人的请求,人民法院依法执行了…     

新合伙人入伙后应承担哪些法律后果

案情介绍2001年X月X日,某合伙会计师事务所经过全体合伙人一致同意,决定吸收符合入伙条件的注册会计师刘某为本所合伙人。在签署《入伙协议》时,刘某提出:“由于自己没有享有入伙前该事务所的任何权益,自己对该所以往的执业风险和财务风险也不知晓,因此自己不应对入伙前该合伙会计师事务所的债务赔偿承担连带责任。”刘某的要求得到了该所全体合伙人的一致同意,遂在《入伙协议》中对此作出了约定。刘某办理正式入伙手续后,该所因1998年3月间出具的一份验资报告失实,被债权人诉至人民法院,要求包括刘某在内的全体合伙人对其合伙债务在验资报…     

设立合伙会计师事务所必备的法律构成要件

根据注册会计师行业的专业特点和合伙组织的一般原理,笔者认为,设立合伙会计师事务所必须具备四个法律构成要件:(1)主体要件。从法理上回答具有什么资格的人才能作为会计师事务所的合伙人。(2)事实要件。要回答必须履行什么样的行为才能成为合伙会计师事务所的合伙人。(3)形式要件。要回答必须履行什么样的法律形式才能表明合伙会计师事务所的合法成立。(4)程序要件。要回答必须履行哪些必备的法律程序才能完成合伙会计师事务所的设立行为。 合伙会计师事务所成立的主体要件合伙会计师事务所的主体要件实质上是要解决和回答合伙人的资格…     

合伙人资格认定中的几个法律困惑

在合伙会计师事务所设立和实践过程中,经常遇到设立主体或合伙人资格的认定问题。合伙人资格如不能得到有效的法律确认,直接影响到合伙会计师事务所的有效成立和运作,同时也影响到合伙会计师事务所的有效监督和管理。由于我国合伙制会计师事务所的推行时间较短,积累的实践经验不足,加之法律法规建设也比较滞后,在合伙人资格的认定上经常会受到以下几大问题的困扰,笔者就此谈一些个人观点及其解决办法,以供政策制定部门参考。 注册会计师可否成为多个 合伙组织的合伙人这个问题,在实际中主要体现为以下两种不同的情形:1.关于注册会计师…     

对注册会计师责任保险条款的分析与思考

虽然我国有关注册会计师法规对注册会计师责任保险早就有了规定,例如1994年颁布的《注册会计师法》第28条规定:"会计师事务所按照国务院财政部门的规定建立职业风险基金,办理职业保险",财政部《合伙会计师事务所设立及审批试行办法》第16条规定:"合伙会计师事务所应当建立风险基金,向保险机构投保职业责任保险",但在审计职业界,责任保险一直一片空白.     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.