对我国特殊普通合伙会计师事务所若干问题的思考

文章对推行特殊普通合伙会计师事务所可能出现的问题进行了较全面的分析,认为会计师事务所的转制不应采取一刀切的做法;应在对合伙人的保护与对债权人、公众的利益保护之间寻求平衡;特殊普通合伙并非是合伙人的防风港与避难所;特殊普通合伙解决不了理念、管理落后的顽症;特殊普通合伙会加剧合伙人之间的矛盾;特殊普通合伙中合伙人重大过失的判断标准并不清晰。

Reflection on Some Issues of China's Special General Partnership Accounting Firms

This paper conducts a relatively comprehensive analysis of the issues that may occur in the process of promoting accounting firms of special general partnership.It holds the view that the system transformation of accounting firms should not adopt aone size fits allapproach;a balance should be found between the protection of the partners and the protection of the interests of the creditors and the public;the special general partnership is not a harbor or refuge for the partners to avoid risks;the special gen...