论文部分内容阅读
《有限责任会计师事务所审批办法》规定,设立有限责任会计师事务所要由注册会计师发起设立。办法规定了出资人及发起人的条件,但没有规定出资人及发起人的出资比例,其他法律法规也没有相应规定,由此实践中五花八门,各自不一。不少事务所在拟定改制方案时,将发起人人数定为5至9人,而不是符合做发起人条件的注册会计师全部作为发起人。在股权结构的设计上,发起人占绝对控股地位(60—80％)。笔者认为,这种发起人占绝对控股地位的股权结构设置,在发起人占出资人比例不高的事务所中,不利于一般出资人权益的保护,为事务所的今后发展埋下了隐患,应引起注意。
The Measures for the Examination and Approval of Limited Liability Certified Public Accountants stipulates that the establishment of a limited liability accountant firm shall be initiated by a certified public accountant. The Measures stipulate the conditions for the investors and the promoters, but do not stipulate the proportion of capital contributions made by the investors and promoters. Other laws and regulations have no corresponding provisions. Therefore, the practice varies from one country to another. Many firms, when formulating their restructuring plans, set the number of sponsors to five to nine instead of all of them as sponsors. Ownership structure in the design, sponsors accounted for the absolute controlling position (60-80%). The author believes that this kind of sponsor occupies an absolutely controlling stake in the structure of the shareholding structure in the sponsors accounted for a small proportion of investors in the firm is not conducive to the general protection of the rights and interests of contributors for the firm’s future development has laid a hidden danger, Should attract attention.