合伙制:资产评估行业诚信建设的一种制度安排

Partnership:a System of Integrity Construction for the Appraisal Firm

影响我国资产评估行业诚信建设的原因有很多,评估机构的组织形式是其中之一。本文从组织形式的角度,论证了合伙制作为一种较有效的制度安排,其能克服有限责任制的缺陷或不足。其鲜明的特点——权责对等,特有的企业文化和有效的组织管理模式,有利于资产评估行业形成严格的自律和有效的外部约束机制,能够从制度上解决行业诚信问题,确保诚信建设能够长期、有效的坚持下去。

The form of the appraisal firms is one of the factors that affect the integrityconstruction. The partnership is an effective approach that can overcome the short-coming of the limited duty. The form brings out its own characters: the outstand-ing firm culture, effective organization and the power is equal to the duty. It helpsto form the self-regulation and external restrains. It also can resolve the questionsthat appear in the integrity construction and stick to the integrity construction per-manently and effectively.