我国引入有限责任合伙制度之探析

Research of Introducing limited responsibility form in China

有限责任合伙是近几十年来兴起于美英的一种新型企业组织形式。它打破了公司与合伙的传统界限,融合了 合伙的灵活性与公司的有限责任性。在我国引入有限责任合伙制度的过程中,注册会计师起到了很大的推动作用。无论从 西方国家发展的过程来看,还是从我国当前的状况来说.引入有限责任合伙制度是十分必要的。但是,要真正引入这项制 度,却还需克服诸多障碍。因此,本文拟从会计师事务所为视角来探讨有限责任合伙引入我国的相关问题。

It is near decades to form a partnership in limited responsibility , come to rise in a kind of new- type enterprise's organizational form of America and Great Britain. It has broken the company and traditional demarcation line of forming a partnership, has merged the limited accountability of flexibility and company of forming a partnership. Introduce limited responsibility form a partnership course certified accountant of the system play a very big role in our country. No matter according to course of western countries' development or by the look of our country's present state, the system is very essential to introduce limited responsibility and form a partnership. However, will really introduce this system and still need to overcome a great deal of obstacles . So this text is it is it probe into from accounting firm for visual angle limited responsibility lead relevant problem of our country into in partnership to come to plan.