会计师事务所合伙人与非合伙人签字注册会计师民事责任的配置及其对执业质量的影响研究

特殊合伙人制会计师事务所合伙人与签字注册会计师的民事责任配置合理与否影响着事务所的运营和执业效率，为此，该项目以特殊普通合伙制会计师事务所民事责任配置为研究对象，深入研究《合伙企业法》和特殊普通合伙制会计师事务所的其他规定，发现了合伙人之间的二元性特征问题，提出了优化民事责任配置的“先人后所”的赔偿顺序、基于“圈子文化”的联保制度以及合伙人之间无限连带责任内部配置，以及在合伙人与非合伙人签字注册会计师之间的民事责任匹配性、非合伙人签字注册会计师的“盖帽责任”等举措，并通过实验和实证分析检验上述观点和举措的合理性。通过这些努力，该项目力争进一步完善特殊普通合伙制会计师事务所合伙人之间、合伙人与非合伙人签字注册会计师之间的民事责任配置，为提高会计师事务所执业质量，提高民事责任配置效率作出贡献，也为司法审判、会计师事务所建设提供可能的政策支持。

The reasonable arrangement of the civil liability of the partner of the special partner accounting firm and the signed CPA affects the operation and practice efficiency of the accounting firm.To this end, the project takes the civil liability allocation of special general partnership accounting firms as the research object, and deeply studies the "Partnership Law" and other provisions of special general partnership accounting firms,found a problem of duality between partners,proposed measures such as compensation order for “first partner after the firm” to optimize the allocation of civil liability and the joint guarantee system based on "circle culture" and the infinite joint liability internal configuration between partners.we also proposed the matching of civil liability between the partner and the signed CPA, and the “cap responsibility” of the certified CPA.Finally, we will test the rationality of these ideas and initiatives through experimental and empirical analysis.Through these efforts, the project strives to further improve the civil liability allocation between partners of special general partnership accounting firms, partners and certified public accountants, and provide an increase in the provision of civil liability for improving the quality of accounting firms' practice，also to provide possible policy references for judicial trials and accounting firms.