%bd有限责任合伙会计师事务所的法律建构

对外经济贸易大学硕士学位论文论我国有限责任合伙会计师事务所的法律建构姓名：杭炜申请学位级别：硕士专业：国际法指导教师：丁丁200503011LLP,,LimitedLiabilityPartnershipLLP2AbstractLLP:LimitedliabilityPartnership.Thisarticleintroducestherecentdevelopmentofdomesticaccountingfirmsanddiscussesthelegislationondomesticaccountingfirms’organizationalforms.Nowadays,facingthesmall-size,disorderedorganizationandweakcomprehensivecompetitivenesssituationofdomesticaccountingfirms,weputforwardtheopiniononreformingthebusinessassociationlawofChina.AfteraddressingtherecentdevelopmentofLimitedLiabilityPartnership(“LLP”)inAmericanStates,theUnitedKingdom,JerseyIslandandCanada,weexplorethefeasibilityandadvantagestobringinthesystemofLLPthroughitsorigins,naturesandfeatures.Onthebasisofreorganizingthecurrentlaws,administrativeregulationsandpoliciesonaccountingfirms,weputforwardtheideatobringinLLPtoperfecttheformsofaccountingfirmsandsubmittheplanonhowtoapplythisnewbusinessorganizationtoChina’sbusinessassociationlaw.Theauthorbelievesitwillbenefittoresolvethecontradictionbetweentherigidmanagementstructureandrigorousliability.Finally,thisarticleexpresstheviewpointthatLLPwillsuccessfullycontributetoadjusttheformsofbusinessstructures,promotethedevelopmentofaccountingfirmsstrengthenthecompetitivenessofaccountingfirmsinChina.keywordsLimitedLiabilityPartnership,Partnership,AccountingFirm1LLP,LLP,,LimitedLiabilityPartnership90219181198012231981112120022000215989015582432004-20031200341331213363 (Denning)Caparo:“4?=2915”6 20017319976[1998]55[2001]10149200112217.5148000ArthurAndersenlimitedliabilitypartnership,20003459843901750153450132014 20024415200209041016200JohnConnolly.,,,17LLPLLP16=974172003040311LimitedLiabilityPartnershipLLP502003thriftassociation(savingsandloanassociations)181918 200011124019VincentR.JohnsonDeepPocketsTheoryMasteringTorts,CerolineAcademicpress,p151995.12LLP219912019952120CarolJMiller,LLPs:HowLimitedisLimitedLiability?”JournaloftheMissouriBarVolume53-No.3-May-June,1997.1321:,306c1422199323 2422UniformLimitedPartnershipAct1997503.23151615     KintnerKintnerUnitedStatev.KintnerKintnera.b.,;c.,;d.,KintnerKintner,2524UniformLimitedPartnershipAct(1997)307(f).25 2000111372374163199726LLClimitedliabilitycompanyLLCLLCLLP502719918(TUPA)2819935(TUPA)199411(TUPA)26J.DennisHynes,“Agency,Partnership,andtheLLCinaNutshell”2ndEdition,lawpress,China,page209.27Tex.Rev.Civ.Stat.Ann.Art6132b,15West1995.28S.B.302,72dTex.Legis.2.17199219931994199541829199329ChrisBramallAnneMPhilpotPennyButler,“USLimitedLiabilityPartnerships”TheLawSocietyMarch222004.1930”31,1010321030Rev.Stat.Ann.Title.31295-A(2);Miss.CodeAnn.79-12-29(1996),Neb.Rev.Stat.?67-315(1996),Nev.Rev.Stat.Ann.?87.150(Michie1996);1995Okla.Sess.LawsHB2893;N.H.Rev.Stat.Ann.Supp.304-A:15(1996);Wash.Rev.Stat.Ann?25.04(West1996);W.Va.Code?47B-3-6(1996).31SheldonBanoffRobertKeatinge“FormsofLimitedLiabilityOrganizationforLawyersChart”March25,1996.32Rich,BruceA“.Anewformofpartnership:theregisteredlimitedliabilitypartnership”TheCPAJournalOnlineAugust1993.2011996200072020014623333PMorrisandJStevenson“TheJerseyLimitedPartnership:ANewlegalVehicleforProfessionalpractice”[1997]“TheModernLawReview”,p538.21209019963434JFreemanandVFinch“LimitedLiabilityPartnerships:HaveAccountsSewnupthe‘DeepPockets’Debate?”223536[1997]JournalofBusinessLaw387p414.35Borrowing(Control)(AmendmentNo3)JerseyLaw1996Art3(b).36ReportoftheRoyalCommissionontheConstitution1967-73.23500000050000005000000BinderHamlyn5000000500000024L.L.P792519961997520200020012000200119851986198637200037AdrianWaltersMalcolmDavis-WhiteDirectors’Disqualification:LawandPractice”,Sweet&Maxwell,p5(1999).26S22000113200020001985124382739500000019851419862000155200012120000023claw-backprovisions38LimitedLiabilityPartnershipsAct2000Art14.39LimitedLiabilityPartnershipsAct2000Art14§5.284020001199871998620004142limitedliabilitypartnershipsocieteresponsibilitelimiteeLLP,L.L.Porsrl4340“InsolvencyAct1986”A214,containedinSchedule3oftheRegulationstotheEnglishLimitedLiabilityPartnershipAct2000.41PartnershipsStatuteAmendmentAct1998(Ontario)44.2.42PartnershipsStatuteAmendmentAct1998(Ontario)44.3b.43PartnershipsStatuteAmendmentAct1998(Ontario)44.2b.29//44210000002616144PartnershipsStatuteAmendmentAct1998(Ontario)10.3.3020007200023200031131132212333,45101,17117245Partnership(LimitedPartnership)AmendmentAct1991(NSW);Partnership(LimitedLiability)Act1988(old);LimitedPartnershipAct1909(WA);LimitedPartnershipAct1908(Texas).3446123446 ()()47‘’347()()“”3919951999199948,:11999482000713884049502199549UPA100150LimitedLiabilityPartnershipsAct2000”,chapter12.4120001994200220004243441452FullShield5151TheAssociationofC