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为了规范深圳市合伙会计师事务所的内部运作机制,明确合伙人的权利、义务和责任,促进合伙会计师事务所的健康发展,根据《深圳经济特区注册会计师管理条例》、《深圳经济特区合伙条例》等法律的规定,参照香港、美国等地区和国家的合伙经验,结合深圳市的实际情况,1999年9月7日,我会制定了《关于规范深圳市合伙会计师事务所内部运作机制的指导意见》,以期对我市合伙会计师事务所的规范运作提供专业指导。现将其主要内容介绍如下:
In order to standardize the internal operation mechanism of Shenzhen Partnership Accountants, clarify the rights, obligations and responsibilities of partners and promote the healthy development of the partnership accounting firms, according to the Regulations of Shenzhen Special Economic Zone Certified Public Accountants, the Regulations of Shenzhen Special Economic Zone on Partnerships, Law and other regions and countries, combined with the actual situation in Shenzhen City, on September 7, 1999, I will formulate the “Guiding Opinions on the Internal Operation Mechanism of Shenzhen Partnership Accounting Firm ”, In order to provide professional guidance to our city partner accounting firm’s standard operation. Now its main content is as follows: