有限责任合伙制会计师事务所民事责任若干疑难问题研究

有限责任合伙制是西方国家大会计师事务所普遍采用的组织形式,我国政府为了加快会计师事务所的做大做强,也在采取相应措施推动大中型会计师事务所采用有限责任合伙制组织形式。而系统研究和解决有限责任合伙制会计师事务所民事责任的一些重大问题,如对故意、重大过失、过失的界定,如何把损失赔偿额在各虚假陈述行为主体之间特别是合伙人之间进行分配,以及与此相关的配套措施的建立和完善,将有助于有限责任合伙制会计师事务所的做大做强,最终实现跨越式发展。

A Study of Some Civil Liability Problems in Accounting Firm of Limited Liability Partnership

The limited liability partnership is the commonly accepted organizational form by largest accounting firms in western countries.In order to quicken the steps of accounting firms to be bigger and stronger,the government of China is also taking appropriate measures to urge the large and medium-sized accounting firms to adopt the organizational form of limited liability partnership.While systematically study and resolve some major issues of civil liability in accounting firms of lim-ited liability partnership,...