关键词: 特殊普通合伙制,会计师事务所,民事赔偿,保障制度

Abstract: The special general partnership is a form of organization commonly adopted by China’s large and medium-sized accounting firms. If the accounting firms with special general partnership want to become bigger and stronger so as to successfully realize their development by leaps and bounds, they must establish an appropriate security system of civil compensation, including an appropriate increase of the lower limit of the registered capital of the firms and raising the proportion of physical capital; establishing and improving the occupational risk fund and occupational insurance system; establishing the systems for firm assets retrieving and member guarantee; establishment of the system of moderate restrictions on the distribution of profits, etc..

Key words: special general partnership; accounting firm; civil compensation; protection system