人合观与资合观下的有限责任制和合伙制之比较

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One of the most profound conflicts in the accountingfirmarisesfromtheinterests’rrrrrrrrndistributionrule.Therrrrrrrrnreasonablenessofsuchruledependsontheunderstandingrrrrrrrrnof the accounting firm’s equity. The author firstrrrrrrrrndiscussedthenatureoftheaccountingfirm’sequityandrrrrrrrrncomparedtheoperationofthepresentlimitedliabilityrrrrrrrrnof our country with that of international prevailingrrrrrrrrnpartnershipinordertoprovidereferencesforaccountingfirmstodesignsuitableinterests’rrrrrrrrndistributionrulerrrrrrrrnoftheirown,andtoassisttheresearchoftherevisionofrrrrrrrrnthe Chinese CPA Law. One of the most profound conflicts in the accountingfirmarisesfromtheinterests’ r r r r r r r ndistributionrule.The r r r r r r r r nreasonablenessofsuchruledependsontheunderstanding r r r r r r r r n the accounting firm’s equity. The author first r r r r r r r r niscussedthenatureoftheaccountingfirm’sequityand r r r r r r r r ncomparedtheoperationofthepresentlimitedliability r r r r r r r nof our country with that of international prevailing r r r r r r r r n n npartnership in rtrtroprovidereferencesforaccountingfirmstodesignsuitableinterests r r r r r r r r ndistributionrule r r r r r r r r n noftheirown, andtoassisttheresearchoftherevisionof r r r r r r r r nt nthe Chinese CPA Law.
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