The Research On The Debt Settlement Of The Partnership Public Accounting Firm

As a system that coordinates partnership Creditor's rights and accountant rights as well as coordinate system of the risk between members of the firm, the settlement of partnership public accounting firm's debt is not only a issue that concerns the firm development but also concerns administration of justice practice . However, it's a pity that though we have already issued and implemented "The Partnership Enterprise Act "in China, it is to manufacturing industry and commercial enterprises; The laws" Act on Certified Public Accountants "and" Forming a partnership accounting firm and examining & approving trial method" that Standardize the public certified accountant and the firm are not detail on the settlement of partnership public accounting firm's debt. Therefore, it is an important subject of the accounting field to study the partnership debt discharged system of the partnership public accounting firm.This thesis studies on the arrangement for debt discharged of the partnership accounting firm, it is on the realistic background of China's audit market and judicial practice. Meantime, it combines game theory with theory research method and questionnaire together.The essence of limitless and joint liability of partnership firm lies in firm's members (Partners mainly) " sharing risks ".Though the" sharing risks " includes the sharing of the firm's income, the external economy people of the firm value partner's commitment that the debt discharges to forming a partnership even more, so it reflects in the partner forming a partnership on liquidation of the debt arrange for to firm even. Concretely, sharing proportion of the debt and liquidation order as well as the relevant problems of the debt are included: (1) To emphasize sharing risks in the settlement on the partnership debt is to protect the interests of the creditor to the maximum extent. The principle of partnership creditor's rights having priority loses the justice to the personal creditors of the partners , but from the view of protecting the creditor's rights, angle that fully reflect characteristic of forming a partnership of the firm, combine with China's current judicial practice and the partnership practice, we think the partnership creditor's rights having priority should be one feasible liquidation principle to implement; (2)Viewing the system function, the meaning of studying discharging order arrangement of the partnership debt is not draw which kind of order arrange excellent rather than guarantee accountant is prudent in audit. Ultimately, controls audit risk, and improve audit quality. For this reason, this thesis combines the issue of partnership debtdischarge with the organizational form and income allocation system together. Thus, we put forward the viewpoints: optimizing partnership system, improving LLP and setting up the system of private related damages in partnership public accounting firm.Compared with current most research documents, this civilization puts forward that partnership creditor's rights having priority should be the partnership liquidation principle of the public accounting firm in current situation that it is not yet perfect to make in partnership; Fatherly, in order to guarantee the accountant is prudent, controlling the audit risk, this thesis proposes setting up system of private related damages of the firm, etc.. These conclusions will offer references for the formulation of the relevant policies of the accounting firm in our country.