摘要
出资合伙人必须对自己或其他合伙人在执业过程中发生的故意和过失行为给事务所造成的债务承担连带责任和比例责任;管理合伙人在管理事务所事务的过程中是否应为自己的过错与出资合伙人承担同样的民事责任,必须具体问题具体分析;"授薪合伙人"承担的民事责任,应与事务所赋予其的权利相匹配;事务所依法设立的分支机构是相对独立的民事责任主体,可直接承担民事赔偿责任,总所承担补充清偿责任。
According to the view of this essay, partners who make investments shall take both joint and proportional liability for the accounting firm when the partners themselves or other partners commit an intentional act or a negligent act. Whether the executive partners shall bear the same civil liability as the investment partner when fault occurs must be discussed on dif- ferent basis. The liability, which salaried partners shall bear, should be in consistent with the right they have been autho- rized. Branch offices of accounting firms are independent civil liability subjects which mean a direct civil liability to pay indemnity, while the headquarters＂ responsibility is to pay a supplementary discharge.
出处
《企业经济》
北大核心
2016年第2期75-79,共5页
Enterprise Economy
基金
江西省2015年度研究生创新专项资金项目"特殊普通合伙制会计师事务所民事责任的配置研究"(项目编号:YC2015-S207)
国家自然科学基金资助项目"会计师事务所合并
智力资本与审计质量"(项目编号:71362008)
"赣鄱英才555工程"领军人才培养计划资助项目"上市公司财务报告的虚假陈述
经济后果及其监管"
江西省社会科学"十二五"(2015年)规划项目"特殊普通合伙制会计师事务所利润分享
规模效率与审计质量研究"(项目编号:15YJ10)
关键词
特殊普通合伙制
会计师事务所
民事责任配置
合伙人
special general partnership
accounting firms
disposition of civil liability
partners
