Accounting Firm Organizational Form Of Research

The limited liability formed a partnership is the early-1990s produces in US's one kind of new enterprise configuration of organization. It retained form partnership the unique management flexibility, also enjoyed the limited liability protection, in majority situations limited liability partner only to oneself not, when the behavior undertook the personal liability, but undertook the limited liability to other debts. Since long, individual disciple and ordinary partnership are the Accounting firm most main forms, but along with the modern economy's formalization development, the tradition forms a partnership the common joint and several liability as well as its deep was appointed gathers the nature to limit the office formalization development, the company and so on other configuration of organization, because did not conform to accountant public figure's professional characteristic and the value idea, also does not favor. But between the limited liability formed a partnership both to avoid has formed a partnership the majority of responsibilities, and retained flexible which and the maintenance professional's professional image the essential personal liability maintained runs a business in partnership. Therefore, the limited liability forms a partnership to be able the rapidly expand, receives accountant and so on professional widely to favor. Our country Accounting firm as a result of reasons and so on history, is in the scale to be small since long, grade of service not high backward condition, a series of creating a false impression case emerges one after another incessantly, has harassed the stock market healthy development seriously. Therefore, our country has the essential introduction limited liability to form a partnership the system, establishes the limited liability to form a partnership to make the Accounting firm. In 2006 new "Formed a partnership Law of enterprise Law" establishes the limited liability to form a partnership the system, but because its stipulation was too simple and lacks the corresponding necessary system, formed a partnership the system the limited liability to introduce the accounting field, established the limited liability to form a partnership to make the Accounting firm still to have many difficulties and the insufficiency. This article through analyzes the accounting firm configuration of organization reform, profits from successful experience which the UK-US limited liability forms a partnership to develop, in view of our country extant insufficiency, proposed that the suggestion establishes in order to and consummates our country limited liability to form a partnership to make the Accounting firm.