The Legal responsibility of Certified Public Accountants in Special general partnership: Based on the Prospective of the Investor Protection
The outburst of financial crisis gives a big hit to the global capital market, and makes the investors had a new cognition about the CPA(Certified Public Accountants). The capital market cannot develop healthily without the certified public accountants. The article aims to explain the legal responsibility of special general partnership, to expound the operation mechanism and responsibility formation mechanism of general partnership. It also aims to make a further analysis on problems of legal responsibility in special general partnership, in order to put forward how to define error or fraud, to set up the responsibility evaluation standard and restriction mechanism. The final purpose is to create a good guarantee system for the investors and promote the healthy development of capital market.
Special general partnership Legal responsibility Investor protection
Tan Wen Hao Tan Wen Hui
Nanchang University, Nanchang, Jiangxi，P.R.China Zhejiang University Of Finance and Economics , HangZhou, Zhoujiang，P.R.China
国内会议
昆明
英文
1-8
2011-08-01（万方平台首次上网日期，不代表论文的发表时间）