| 我国引入有限责任合伙制度之探析 |
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| 引用本文： | 朱丰慧.我国引入有限责任合伙制度之探析[J].科技广场,2004(8):116-118. |
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| 作者姓名： | 朱丰慧 |
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| 作者单位： | 江西财经大学法学院,南昌,330013 |
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| 摘 要： | 有限责任合伙是近几十年来兴起于美英的一种新型企业组织形式。它打破了公司与合伙的传统界限，融合了合伙的灵活性与公司的有限责任性。在我国引入有限责任合伙制度的过程中，注册会计师起到了很大的推动作用。无论从西方国家发展的过程来看，还是从我国当前的状况来说，引入有限责任合伙制度是十分必要的。但是，要真正引入这项制度，却还需克服诸多障碍。因此，本文拟从会计师事务所为视角来探讨有限责任合伙引入我国的相关问题。
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| 关 键 词： | 有限责任合伙制度 中国 企业组织形式 历史 制度环境 法律制度 |
Research of Introducing limited responsibility form in China |
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| Zhu Fenghui.Research of Introducing limited responsibility form in China[J].Science Mosaic,2004(8):116-118. |
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| Authors: | Zhu Fenghui |
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| Institution: | Zhu Fenghui |
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| Abstract: | It is near decades to form a partnership in limited responsibility , come to rise in a kind of new- type enterprise's organizational form of America and Great Britain. It has broken the company and traditional demarcation line of forming a partnership, has merged the limited accountability of flexibility and company of forming a partnership. Introduce limited responsibility form a partnership course certified accountant of the system play a very big role in our country. No matter according to course of western countries' development or by the look of our country's present state, the system is very essential to introduce limited responsibility and form a partnership. However, will really introduce this system and still need to overcome a great deal of obstacles . So this text is it is it probe into from accounting firm for visual angle limited responsibility lead relevant problem of our country into in partnership to come to plan. |
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| Keywords: | Form a partnership in the system accounting firm in form a partnership in limited responsibility limited responsibility |
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