First, the decision-making mechanism of limited responsibility system does not adapt to the characteristics of "integration of people" in the CPA industry.
Second, the limited liability system restricts the number of shareholders, which is not conducive to the accounting firm becoming bigger and stronger.
Third, the limited responsibility system is not conducive to improving the quality control of accounting firms.
Four, the limited liability system of "double taxation" is not conducive to increasing investment and accelerating the development of accounting firms.
Special general partnership:
Special general partnership refers to professional service organizations that provide paid services to customers with specialized knowledge and skills, and these service organizations can be established as special general partnerships. Such as law firms, accounting firms, doctor firms, designer firms, etc. A special general partnership enterprise must indicate the words "special general partnership" in its enterprise name to distinguish it from the general partnership enterprise.
When did Sichuan Huaxin Certified Public Accountants get the special general partnership?
Hello, classmate, I'm glad to answer your question!
Ma Yun said: "There has never been a job that calls for more money, less work and being close to home." . No job has such a high salary at the beginning, which depends entirely on one's work experience and ability.
The following salary is for reference only.
The first echelon firm and the four major accounting firms.
The basic salary of undergraduate course is about 5500, and the actual salary is about 654.38+10,000 a year.
More than two years of work experience, about 6.5438+0.5 million a year.
200,000-300,000 certified public accountants a year
The companies in the second echelon are the top 30 domestic companies.
The basic salary of audit assistants is about 2,500 yuan, and the actual annual salary is about 50,000 yuan.
The basic salary of intermediate positions is about 3,500, and the actual annual salary is about 80,000.
The basic salary of senior posts is about 6000 yuan, and the actual salary is about one year1.5000 yuan.
The basic salary of the project manager is about 8,000 yuan, and the actual salary for one year is about 250,000 yuan.
The third echelon firm is the first 3 1-60 domestic firm.
The basic salary of audit assistants is about 2,000 yuan, and the actual annual salary is about 30,000 yuan.
The basic salary of intermediate positions is about 2500, and the actual annual salary is about 50 thousand.
The basic salary of senior positions is about 3500, and the actual salary is about one year.
I hope my answer can help you solve the problem. If you are satisfied, please adopt it as the best answer.
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It's my pleasure to answer your questions!
What are the characteristics of a special general partnership? A partnership enterprise has the following legal characteristics:
1. The partnership is a contractual organization and does not have legal person status;
2. To establish a partnership enterprise, all partners must reach a consensus through consultation and conclude a written partnership agreement;
3. The income from the production and operation of the partnership and other income shall be paid by the partners respectively;
4. The general partner shall bear unlimited joint liability for the debts of the partners.
How about Shandong Qilu Certified Public Accountants (general partnership)? Shandong Qilu Certified Public Accountants (General Partnership) is a general partnership registered in Lixia District, Jinan City, Shandong Province on February 25th, 2008. Its registered address is located at Room 200 1, Block G, Golden Times Square, No.9999 Jingshi Road, Lixia District, Jinan City, Shandong Province.
Shandong Qilu Certified Public Accountants (general partnership) unified social credit code/registration number is 913701026722527611,and the enterprise is in the opening state.
The business scope of Shandong Qilu Certified Public Accountants (general partnership) is: examining the accounting statements of enterprises and issuing audit reports; Verify the capital of the enterprise and issue a capital verification report; Handle the audit business in matters of enterprise merger, division and liquidation, and issue relevant reports; Audit of annual financial accounts of capital construction; Agency bookkeeping; Accounting consulting, tax consulting, management consulting, accounting training; Other businesses as prescribed by laws and regulations. (Projects that need to be approved according to law can only be operated after being approved by relevant departments). In Shandong Province, the total registered capital of companies with similar business scope is 274.68 million yuan, and the main capital is concentrated in100-1000,000 enterprises, with 130 companies. In the province, the registered capital of enterprises is good at present.
See more information and materials of Shandong Qilu Certified Public Accountants (general partnership) through Baidu Enterprise Credit.
Does the asset appraisal firm have to be a special general partnership? According to Article 15 of the Assets Appraisal Law and Article 13 of the Measures for Financial Supervision and Management of Assets Appraisal Industry (Order No.86 of the Ministry of Finance), appraisal institutions shall take the form of partnership or company according to law.
Partnership forms are divided into general partnership, limited partnership and special general partnership. The law does not stipulate that the asset appraisal firm must adopt a special form of general partnership.
Is accounting and law firm a partnership? If so, why is there no "special general partnership" in their names? If there were remarks on the business license, it wouldn't be so troublesome to go abroad. Generally speaking, it is a direct accounting firm limited.
What does KPMG Huazhen Certified Public Accountants mean by special general partnership? In Chinese mainland, there are two legal entities, KPMG Huazhen Certified Public Accountants and KPMG Enterprise Consulting (China) Co., Ltd. (the former separated the original consulting business and established the latter).
The mode of contribution of general partnership and limited partnership The general partner may use currency, physical objects, intellectual property rights, land use rights, labor services or other non-monetary property that can be valued in currency and transferred according to law.
A limited partner may use money, physical objects, intellectual property rights, land use rights or other non-monetary property that can be valued in money and transferred according to law. A limited partner may not contribute capital with labor services.
Special general partnership Special general partnership refers to a professional service organization that provides paid services to customers with specialized knowledge and skills. These service organizations can be established as special general partnerships. Such as law firms, accounting firms, doctor firms, designer firms, etc. A special general partnership enterprise must indicate the words "special general partnership" in its enterprise name to distinguish it from the general partnership enterprise.
Special general partnership is only applicable to institutions with specialized knowledge and skills (such as legal knowledge and skills, medical knowledge and skills, accounting knowledge and skills, etc.) to provide paid services to customers. ), because these specialized knowledge and skills are usually mastered by only a few people who have received specialized knowledge education and training, and when providing professional services to customers, personal knowledge, skills, professional ethics and experience often play a decisive role, which is related to the property status and reputation of the partnership itself.
Among the partners of a special general partnership, if one or more partners cause debts of the partnership due to intentional or gross negligence in their practice activities, they shall bear unlimited liability or unlimited joint liability, and the other partners shall bear the liability to the extent of their share of property in the partnership. All partners shall bear unlimited joint and several liability for the debts of the partnership and other debts caused by the partnership in its practice activities without intentional or gross negligence. In order to protect the interests of creditors, the Partnership Enterprise Law stipulates that a special general partnership enterprise shall set up a practice risk fund to handle occupational insurance. The practice risk fund is used to pay the debts arising from the partners' practice activities. The practice risk fund shall be managed separately. Specific management measures shall be formulated by the State Council.
What is the concept of general partnership? People's Republic of China (PRC) partnership enterprise law
Article 2 The term "partnership enterprise" as mentioned in this Law refers to the general partnership enterprise and limited partnership enterprise established in China by natural persons, legal persons and other organizations in accordance with this Law.
A general partnership consists of general partners, who are jointly and severally liable for the debts of the partnership. Where this Law has special provisions on the liability form of general partners, such provisions shall prevail.
Therefore, the general partnership mainly means that the partners bear unlimited joint and several liability for the debts of the partnership.