普通合夥契約 的英文怎麼說
中文拼音 [pǔtōnggěhuǒqìyāo]
普通合夥契約
英文
ordinary partnership-
In chapter 9 we summarize the whole paper, and explain the shortages of this paper and problems to further study. main conclusions of this paper are as follows : the first, state - owned funds have always been predominant in venture capital sources in china, and this caused the " government - operated model " which leads to excessive government ' s interferes and distorted venture capital contracts ; the second, limited partnership contract is better than incorporated company contract, because the former has obvious advantages in not only encouragement and controls, but also in investors " profits. however, this paper insists, incorporated company contracts will still be very popular in the near future because limited partnership still be illegal in most provinces of china ; the third, venture capitalists " share of profits in compensation clause of fundraising contracts is influenced by investors " attitude towards difficulties and obstacles of future investment
本文研究的主要結論：第一，在我國風險資本來源中，政府風險資本一直居於主導地位，這造就了我國風險投資的「官辦官營」模式，使其契約機制從一開始就帶有「行政干預」的烙印；第二，有限合夥契約在約束機制、激勵機制、投資者收益三個方面都明顯優于公司制契約，因此是我國風險融資契約的發展方向，但由於有限合夥在我國受到法律限制，公司制契約在一定時期內仍是我國風險融資契約的主要形式；第三，融資契約報酬條款中的激勵系數受主體先驗概率影響，借鑒有限合夥契約，可對我國公司制融資契約進行改造與重構；第四，與債權契約、普通股契約相比，可轉換優先股契約可以有效緩解風險投資過程中的信息不對稱、降低代理成本，因此是我國風險投資契約的最優選擇。Then, after an analysis of audit contracts and audit demand, we discuss how to choose the form of business organization after the first reform in the audit profession by applying. agency theory. we think the form of accounting firm should be partnership - - - - - - llp or cp. it is the reason that there exist risk of audit agency and the characteristic of capital agency and the characteristic of capital composition in accounting firms
討論了中國會計師事務所在脫鉤改制后組織形式的選擇問題，本章先運用代理理論分析審計契約和審計需求的產生，由於審計風險和會計師事務所物質資本和人力資本構成特點共同決定事務所的組織形式必然是合夥制，即有限責任合夥或普通合夥。
分享友人