对我国特殊普通合伙会计师事务所若干问题的思考

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

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。

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 a＂one size fits all＂approach;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 general partnership cannot solve the chronic diseases of backward ideas and management;the special general partnership may intensify the conflicts between the partners;the criteria for determining gross negligence caused by the special general partners is not clear.