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独资、合伙与公司制:一项理性选择
Authors
陈汉文
Publication date
25 May 2003
Publisher
Abstract
前一段时间,某知名会计师事务所因一上市公司的惊天会计欺诈行为被强制关门。事后不久,人们发现,事务所是被关门了,但许多合伙人却毫发无损,悄然离开原事务所,到外资事务所或其他事务所高就,薪酬依然不菲。“谁不说俺注册会计师的执业环境好,这儿仍是事务所为所欲为的幸福家乡”,理论界、监管层及舆论界哗然,认为事务所合伙人承担的风险与责任太轻,诱致了会计造假案件的爆发,矛头则直接指向会计师事务所的有限责任公司制,认为公司
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Last time updated on 10/06/2020