四肖三期内3必出一期中精准四肖GUYOUJIAZUZHONGFANZUI“YIRENFANZUI,ZHULIANJIUZU”,BAHUOGENLIANGENBAQI。

四肖三期内3必出一期中精准四肖ZHEYANGZHENDEKEYIJIANSHAOFANZUIMA?HUANSHINENGGEISHIRENQIAOXIANGYIGEJINGZHONG?

ERBAZHEZHONG“FAZE”FANGZAIXIANZAIDESHIDAI,HUIQIDAOZUOYONGMA?HUIQIDAOSHENMEZUOYONGNI?

近年來,監會加強了對會計師事務所證券市場業務的監管。1121眾華會計師事務所因受到了證監會處罰,而被要求暫停承接新的業務、限期整改。此前,更負的瑞華、兩大會計事務所也遭受了此等被業界稱之為“連坐”的待遇,即所里一個師出具的文件因涉嫌信息不實而被證監會立案調查,則全所會計師出具的文件都將不被證監會受理。瑞信的無關會計師也因此出現了離職潮。

四肖三期内3必出一期中精准四肖HUIJISHISHIWUSUOKEYISHUOSHIZIBENSHICHANGDEDICENGSHEJIHUOYUEJICHUSHESHIDEHEXINGOUCHENGYAOJIANZHIYI。CAIWUXINXISHISHANGSHIGONGSIXINXIPILUDEZHUYAOBUFEN,ERHUIJISHISHIWUSUODEZERENJIUSHIDUIGONGSITIGONGDEZHAOGUSHUOMINGSHU、NIANBAOBANNIANBAODENGWENJIANZHONGDECAIWUXINXIJINXINGSHENJI,BINGCHUJUDULIDESHENJIBAOGAO。

四肖三期内3必出一期中精准四肖TONGSUDISHUO,HUIJISHISHIWUSUOJIUSHIBIMIANSHANGSHIGONGSIZUOJIAZHANGDEWAIWEIFANGXIAN,RUGUOHUIJISHISHIWUSUOBUNENGWEIGONGSICHUJUBIAOZHUNDE、WUBAOLIUYIJIANDESHENJIBAOGAO,NEIJIBENSHANGJIUNENGRENDINGSHANGSHIGONGSIDECAIBAOYOUMAONI。FANGUOLAIJIANG,TANGRUOSHANGSHIGONGSIPILUDECAIWUBAOBIAOSHIHOUBEIRENDINGWEIZAOJIA,NEICENGJINGWEIZHI“BEISHU”DEHUIJISHISHIWUSUODESHENJIBAOGAODEZHENSHIXING、ZHUNQUEXING、WANZHENGXINGJIUHUIBEIZHIFAZHEZHIYI,SUIRANHUIJISHINENGYIYIRANQINMIANJINZEWEIKANGBIAN,SHIJIANZHONG,QUEHENNANJIUCIZHISHENSHIWAI。ERSHIWUSUOYINGZAIDUODACHENGDUSHANGYIQIDANZE,YEZHIDETANJIU。

類股東的隔離機制

四肖三期内3必出一期中精准四肖JIAOZHIGEJILINGDAOXIANGDUIMINGQUE、KECENGHUADEGONGSI,HUIJISHISHIWUSUOYIDUOGEZHUCEHUIJISHIHEHUORENWEIYIGEGEFENZHONGXINZUJIAN(LVSHISHIWUSUODEGOUJIALEISI),XIANGDUIBIANPINGHUA。HUIJISHISHIWUSUOMINGYISHANGSHISHENJIYEWUDECHENGJIEFANG,DANSHIJICHENGJIEFANGSHIYIGEHUODUOGEHEHUORENTUANDUI,YUQITAHEHUORENTUANDUIXIANGDUIDULI。MEIGETUANDUIZHONG,YOUYOURUOGANFEIHEHUORENHUIJI,YUHEHUORENWEISHIZHIXINGDEGUYONGGUANXI。

HUIJISHISHIWUSUODEZUIGAOQUANLIJIGOUSHIHEHUORENHUIYI。SUOZHUREN、GUANLIHEHUORENDENG“SUOLINGDAO”BINGFEIHEHUORENDEYEWU“CHANGGUAN”,QICHENGDANDEYIDAZHUYAOZHIZESHIXIEDIAOBUTONGDEHEHUORENZHIJIANDEGUANXI,WEIHEHUORENNIDINGHEZHIXINGGONGTONGDEZHIYEXIZEHELIRUNFENPEIGUIZE。

四肖三期内3必出一期中精准四肖ZAIFALVSHANGERYAN,HUIJISHISHIWUSUOBEICHENGWEI“TESHUDEPUTONGHEHUO”。QIBUTONGYUGUDONGDUIQIYEZHAIWUCHENGDANYOUXIANZERENDEXIANDAIGONGSI,YEBUSHIBUFENHEHUORENCHENGDANYOUXIANZERENDEYOUXIANHEHUO,YOUBUSHISUOYOUHEHUORENDUIQIYEZHAIWUCHENGDANWUXIANZERENDEPUTONGHEHUO。《HEHUOQIYEFA》DIWUSHIQITIAOGUIDING:

“YIGEHEHUORENHUOZHESHUGEHEHUORENZAIZHIYEHUODONGZHONGYINGUYIHUOZHEZHONGDAGUOSHIZAOCHENGHEHUOQIYEZHAIWUDE,YINGDANGCHENGDANWUXIANZERENHUOZHEWUXIANLIANDAIZEREN,QITAHEHUORENYIQIZAIHEHUOQIYEZHONGDECAICHANFENEWEIXIANCHENGDANZEREN。

四肖三期内3必出一期中精准四肖HEHUORENZAIZHIYEHUODONGZHONGFEIYINGUYIHUOZHEZHONGDAGUOSHIZAOCHENGDEHEHUOQIYEZHAIWUYIJIHEHUOQIYEDEQITAZHAIWU,YOUQUANTIHEHUORENCHENGDANWUXIANLIANDAIZEREN。”

ZHEJIUSHISHUO,RICHANGXINGDEHEHUOQIYEZHAIWU(RUBANGONGCHANGSUODEZUJIN)YOUQUANTIHEHUORENCHENGDANWUXIANZEREN,DANHEHUORENYOUYUGUOCUORUCANYUZAOJIADAOZHIDESUNHAIPEICHANGZEREN,ZHIYOU“ZHAOSHIREN”ZIXINGCHENGDAN。QITAHEHUORENTOURUHEHUOQIYEZHONGDECAICHANFENECHENGDANJIYOUXIANZEREN,PEIWANWEIZHI。

CIDENGDAIYUYIWEIZHUZAIZAOYUTARENDEZHIYEFENGXIANSHI,HEHUORENDEFALVDIWEILEISIYUYOUXIANHEHUOHUOYOUXIANZERENGONGSIZHONGGUDONGDEQINGXING。ERYAOWENQIZHEZHONGZHIDUANPAIDEZHENGDANGXING,WOMENBUFANGXIANHUIGUYIXIAYOUXIANZERENZHIDUDEBENYI。

RUBENRENZAIBENBAN11YUE11RI《LUOYONGHAOWUXIANZERENDEJIAOXUN》YIWENSUOYAN,YOUXIANZERENZHIDUDEJIBENGONGNENGSHIRANGQIYECANYUZHE“XINAN”,JIZIJIZHIXUWEIZIJIDEXINGWEIFUZE,ERWUXUGUODUOGUANZHUQIYEDEQITACANYURENDEXINGWEI,WUXUFUCHUTAIGAOJIANDUCHENGBEN(SHISHISHANGYENANYISHIXIANJIANDU)。TESHUPUTONGHEHUOSHI“YIZHUANYEZHISHIHEZHUANMENJINENGWEIKEHUTIGONGYOUCHANGFUWUDEZHUANYEFUWUJIGOU”(《HEHUOQIYEFA》DIWUSHIWUTIAO),ZAIXIANDAIHUAYUELAIYUEZHUANYEHUADESHANGSHISHICHANGZHONG,YIFANGMIAN,WOMENXUYAOGULIZHUANYEFUWURENSHIDEJIHEHUA,YIZENGQIANGZHUANYESHUIPING。TEBIESHIZAICAIWUSHENJILINGYUZHONG,YUSHANGSHIGONGSIDIYUESHI,SHANGGUIMODEHUIJISHISHIWUSUONENGCHUYUGENGBUYISHOUBAIBUDETANPANDIWEI。LINGYIFANGMIAN,ZHUANYEFUWURENSHIZAIJIEJUE“HUXIANGJIANDU”SHIDENENGLIHEBIYAOXINGRENGRANYOUXIAN。GUER,FALVZAIZHIYEFENGXIANLINGYUCHONGFENHUOMIANHEHUORENHUIJISHIDEZEREN,LINGHUIJISHIMENKEYIXIANGGONGSIXIAOGUDONGYIYANGSHAOWEITARENCAOXIN,MIANCHULELIANHEJIANSUODEKONGJU,YOULIYUSHIWUSUOZUODAZUOQIANG。

監督合伙人的可靠機制

四肖三期内3必出一期中精准四肖SUOYI,DUI“FANSHI”HUIJISHISUOZAIDESHIWUSUOSHIXING“LIANZUO”,KENENGBUFUHEFALVDUITESHUPUTONGHEHUODEJIBENDINGWEI。JINGUANXINGZHENGZERENHEMINSHIZERENDEXINGZHICUNZAIBUTONG,DANZAIRUHEFANGFANZHIYEGUOSHIDEFASHENGJILISHANGSHIYIZHIDE。“LIANZUO”DEBENYIZIRANSHIWEILEQIANGHUASHIWUSUONEIBUDEJIANDUJIZHI,CONGYUANTOUSHISHIZHILI。ZHEZHONGJIANDUFANGSHIYOULIANGTIAOLUJING,YISHIRANGHEHUORENBICIJIANDU,ERSHIQIANGHUASHIWUSUODEZHUTIBENWEI,RANGSHIWUSUOLAIJIANDU。

HEHUORENDEBICIJIANDU,RUQIANSUOSHU,BUTAIKEXING。SHOUXIAN,TESHUPUTONGHEHUODEJIBENJIAGOUSHIHEHUORENDE“PINGXINGSHIJIE”FENBIEZHANKAI,ERSHENJISHIXUYAODALIANGRENLIHESHIJIANTOURUDEXIZHIHUODONG,BUSHIWAIWEICHAKAN、LVEJIAGUOWEN、OUERCHOUCHABIANNENGSHIXIANYOUXIAOJIANDU,GUBICIJIANDUBUJINHUIZAOCHENGRENJIGUANXIDEYANZHONGMOCA,YEHUIJIANDUZHEDEDALIANGJINGLI,ZHANYONGFANGAIHUIJISHIDEBENZHIGONGZUO(SHENJI)DEZHILIANG。QICISHI“JIANDUJIANDUZHE”DEKUNJING,JIBIANJIAHUIJISHIYUANYIXISHENGSHOURU,SHENDUJINRUYIHUIJISHIDETUANDUIZHANKAIJIANDU,YIDAXIAOZIJIDEYILV,QITAHUIJISHIRENGRANHUIYOU“NENGFOUXIANGXINJIA”DEYILV。ERYAOSUOYOUHEHUORENTONGSHIJIANDUSUOYOUHEHUOREN,XIANRANSHIBUKENENGDE。

四肖三期内3必出一期中精准四肖HUIJISHISHIWUSUOBENSHENSHISHIDEJIANDU,BENLAIYOUYIDINGDEHELIXING。YINWEIZHIDUTUIDONGZUJIANSHIWUSUO,ERBUSHIRANGZHUCEHUIJISHIMENYI“GETIHU”DEFANGSHIZHIYE,BENLAIJIUSHIWEILETONGGUOZUZHIHUADEPINPAIXIAOYINGLAIGENGHAODIJILIHEJIANDUHUIJISHIMEN。SHIWUSUOKEYITONGGUOZHIDINGXIANGJINDEPEIXUNHEZHIYEXIZE,YIJITIMOSUOCHULAIDEZHILIANGJIANKONGFANGSHI,LUNLIUANPAIHUOZHUANZHIANPAIZISHENHUIJISHILAIJIANDUHEHUORENMENDEGONGZUO。

四肖三期内3必出一期中精准四肖RANER,“LIANZUO”DEJIANGUANCUOSHI(YOUYUBEISHIJIARENBENSHENBINGWEIWEIFA,GUSHANGBUGOUCHENGXINGZHENGZERENXINGSHI)QUEFANERKENENGDAXIAOLEZHEZHONGZUZHICENGMIANDEJIANDUNULI。ZHESHIYINWEISHIWUSUOBENSHENDERENHEXINGHENQIANG,DUIXINJIANDE、RENSHUJIAOSHAODESHIWUSUOERYAN,SHIWUSUOJIHUZHISHICHUNCUIDEHEHUORENDEJIHE,HEHUORENLIZHIHUANSUODECHENGBENHENDI。FANERSHIRUIHUA、LIXINZHEYANGGUIMODA、LISHIJIU、XINYUBENLAIJIAOHAODESHIWUSUODEHEHUORENLIZHIHUANSUOSHIHUICHENGSHOUJIAODADEPINPAIYIJIASUNSHI。YIYANZHI,“HAOSUO”BENLAINENGQIDAOJIANDU、ZHIYUEHEHUORENDEZUOYONG,DANZAIZAOYU“LIANZUO”DETAISHANYADINGSHI,YOUYUHEHUORENJIBENSHENGJISHOUDAOLEYINGXIANG,ERQIEZHUYAODEHUIJIYEWURENGRAN“GENRENZOU”ERBUSHI“GENSUOZOU”,WOMENKANDAODEJINGXIANGJIUHUISHIWEIMIANSHOUCHIYUZHIZAI,WUGUANDEHEHUORENFENFENTUIHUO,DAOZHISHIWUSUOBENSHENQUYUWAJIE,BUFENZHIJIEBEISHIWUSUOGUYONGDECHUJIEHUIJISHIYOUHUICHENGWEIXINDECHIYU。

四肖三期内3必出一期中精准四肖DANGRAN,ZHEKENENGFUHEJIANGUANZHEDEBENLAIMUDE,JILINGWUGUANHEHUORENCHENGSHOUBIXUHUANSUO、YANJIANYUANSUODEPINPAIJIAZHIMIESHIZHITONG,DAOBISHIQIANDEJIANDUJIZHI。KESHI,JIRANSHIWUSUOERFEIQITAHEHUORENCAISHIKEYIZHENZHENGYILAIDENEIBUJIANDULILIANG,HEHUORENLIKAISHIWUSUODENANDUYOUYUANYUANDIYUSHIWUSUOKAIGEHEHUORENDENANDU,JIANGUANDEDAJILIZHIJIEZHIXIANGSHIWUSUOSHIJIUHUICHUXIANYIWAIDEFANYING。

JIASHEKOUCHUSHAOSHUYOUCUOHEHUORENYIWAIDESUOYOUWUGUANHEHUORENJITIZUZHIYIGEXINSUO,RURUIHUADEWUGUANHEHUORENJITIZUJIANYIGE“HUARUI”SUO,HUANTANGBUHUANYAO,HUANPINGBUHUANTANG,NEIJIANGUANDEDAJILIWEIMIANLUOKONG。JIASHEWUGUANHEHUORENMENSISANDAOGEGESUO,NEIYUANSUOBENLAIXINGCHENGDEZUZHICENGMIANDE、HUOXUXINGZHIYOUXIAO、SHENZHISHIGEBIEHEHUORENZISHENBUZUNXUNCAI“CHUANGHUO”DEZHIDUGUIZEJIUHUISANGSHIDAIJIN。DANGBEIDAJIDESHIWUSUOBENSHENDEZUZHIHUAZHIDUHUANYOUYUHEHUORENMENKENENGTOUBENDEXINSUOSHI,BIANHUICHANSHENG“DEBUCHANGSHI”DEWENTI。

四肖三期内3必出一期中精准四肖DANGYIGEYOUXINGDEGONGCHANGCHANPINCHUXIANZHILIANGQUEXIANSHI,ZHEHUOXUSHIQUANCHANGDESHEJI、GONGYIHUOLIUSHUIXIANDEXIACISUOZHI,GUERXIAJIAQUANBUTONGKUANCHANPINYOUSHI(DANFEIYONGYUAN)SHIYIGELIANGCE。DANTESHUPUTONGHEHUODE“CHANPIN”SHIFENTOUZUOYEDECHANWU,YIFENSHENJIBAOGAOYOUWENTI,WEIBISHIQUANSUODEZHIKONGLIUCHENGDEWENTI。JIANGUANZHEDUICIKEYISHIDANGYUYIQUBIEDUIDAI,SHIXIANJINGZHUNJIANGUAN。DANGYOULIYOUHUAIYIQUANSUOCUNZAIPUBIANXINGDEZHIYECAOZUOFENGXIANSHI,CAIYINGDUIQUANSUOSHIYONGZANTINGCHENGJIEXINYEWUDENG“YIDAOQIE”CUOSHI。YIBANERYAN,DUIZUZHITIDEZERENYINGXIANYUYIFAZUOCHUDEFAKUANDENGXINGSHI,YINWEIZHEZHONGZERENXINGSHIKEYIZAIZUZHINEIBUZHONGXINFENPEIDAOXIANGYINGDEZHENZHENGZERENFANG。

四肖三期内3必出一期中精准四肖(ZUOZHEXIZHONGYANGCAIJINGDAXUEFUJIAOSHOU、JINGJIGUANCHABAOGUANLIYUCHUANGXINANLIYANJIUYUANTEYUEYANJIUYUAN)