注册会计师民事侵权责任研究
本站原创 论文中文摘要：注册会计师白勺民事法律责任早已是会计界和法律界白勺研究热点,是一个公平与效率白勺取舍和权衡白勺问题。本文分析了注册会计师民事侵权责任白勺含义、形成原因和演进过程,同时对注册会计师相关法律规范白勺缺陷进行了讨论。本文结合最新司法解释,着重阐述了注册会计师法律责任白勺性质及其归责原则,明确界定了注册会计师承担民事侵权责任白勺范围,并探讨了注册会计师民事责任分配制度。在此基础上,本文讨论了注册会计师民事侵权责任构成要件白勺内容及其相关争论。鉴于目前我国注册会计师民事侵权责任制度尚未完善,本文提出了关于注册会计师民事侵权责任制度白勺几点建议,希望有助于广大利害关系人合法权益白勺保护和注册会计师行业白勺健康发展
Abstract（英文摘要）：www.328tibet.cn Since the mid-20th century, Europe and the United States Institute of Certified Public Accountants industry has entered a "litigation explosion" time, Requirements of certified public accountants shall bear legal responsibility lawsuit has increased dramatically.It is essential to modern market economy that the Certified Public Accountants Provides“credit”for the society. In the securities market, the company’s financial report reflects the financial position of the company, profitability and cash flow, are the majority of the securities market participants to judge the importance of a rational basis for investment. Institute of Certified Public Accountants is an intermediate body, and it is independent of the owners and managers of enterprises and even government departments. Certified public accountant verifying the enterprise manager of the accounting information provided by. Institute of Certified Public Accountants issued an audit report, to serve more and more extensive market participants. Certified public accountants are auditors and providers of accounting information. Ownership and the right of management separation produces certified public accountants. Institute of Certified Public Accountants for the authenticity of the accounting information must he the social responsibility. Audit report is the carrier of financial information, belongs to information products. The particularity of the audit report is infinite copy and distribute.When the CPA of wrongdoing damage stakeholders, how to hold the legal responsibility of a certified public accountant and how to relief the victims of legal theory and practice are the important theoretical and practical questions。In order to protect the legitimate rights and interests of investors and establish China’s securities legal system, must improve tort liability system.In this paper, from the analysis of current legal responsibility of the registered accountant, preliminary analyzed the legal responsibility of the registered accountant and the legal system of the defects. On research methods, ways of Law in the main study method supplemented by the audit, combining multidisciplinary. Analysis of certified public accountants civil tort liability law system. Discusses the legal responsibility of the registered accountant system problem. In my opinion, a certified public accountant liability system must be fully reflected the professionali of Certified Public Accountants. Conclude thereby, and put forward my own views. This article is divided into introduction, main body, conclusion.Introduction. Analyses the civil liability of the infringement of certified public accountants legislative situation. Based on the research background, the current research and content, analysis of the occupational characteristics of certified public accountants of the impact of its legal responsibilities. Elaborated the legal responsibility of the registered accountant system construction for the urgency and enormous theoretical and practical significance.Main body carried out on, from the following five parts:The first part, Tort duty of Certified Public Accountants. Defines the tort concept of duty and nature of the relevant. This chapter focus on the concept of tort liability and the nature of CPA. Introduction of the reasons for the formation of Tort Liability and the evolution, defines the nature of civil liability. Certified public accountant fails to fulfill the "reasonable diligence", cause the loss of stakeholders, Certified public accountants violated legal obligations, Certified public accountant not in breach of a contractual obligation. Certified public accountant should bear the liability for tort.Discussed the scope of responsibility, and distribution system of civil liability. Based on the analysis of the above in, the paper puts forward his claim. The responsibility of the registered accountant is the combination of law and policy, conducive to the protection of accountants to ensure the ailability of living space, and to protect the legitimate interests of third.Part II, certified public accountants civil tort liability of the principle of accountability. Based on the domestic judicial practice and the current law. To discuss how to learn from foreign experience and the differences between the legal profession and auditing profession. And put forward my own views and reasons.The third part, the CPA civil tort liability constitutions. Introduced the criteria of an offense, fault, causation and damage. Analyzes the problems, reviews of accounting and legal professional standards for certified public accountants.The fourth part, some Suggestions of Civil tort liability system. In civil law system on the basis of the analysis, reform proposals put forward.1.Understanding role and status of the guidelines for certified public accountants.2 to improve litigation conditions and prepositional procedure. 3. Improve the legal system. 4. Improve the Commission’s duty to identify the functions and responsibilities of cpa. 5. The promotion of the liability insurance system and the occupational risk fund. 6. To strengthen the accounting system. Want to help improve the law and judicial practice.Conclusion. At the basis of the full text, Emphasize the importance of perfect legal responsibility system. Legal responsibility of the registered accountant system involves all aspects of market economy. We must consider the particularity of activities for certified public accountants. Regulation of the duty should not exceed the reasonable scope of. Otherwise, the register would be contrary to the development of the accounting profession law. Restrain the normal, healthy development.
论文关键词： 注册会计师；侵权责任；归责原则；虚假陈述；利害关系人；
Key words（英文摘要）：www.328tibet.cn Certified public accountants；Tort liability；Criterion of liability False statements；Interested parties；
Abstract（英文摘要）：www.328tibet.cn Since the mid-20th century, Europe and the United States Institute of Certified Public Accountants industry has entered a "litigation explosion" time, Requirements of certified public accountants shall bear legal responsibility lawsuit has increased dramatically.It is essential to modern market economy that the Certified Public Accountants Provides“credit”for the society. In the securities market, the company’s financial report reflects the financial position of the company, profitability and cash flow, are the majority of the securities market participants to judge the importance of a rational basis for investment. Institute of Certified Public Accountants is an intermediate body, and it is independent of the owners and managers of enterprises and even government departments. Certified public accountant verifying the enterprise manager of the accounting information provided by. Institute of Certified Public Accountants issued an audit report, to serve more and more extensive market participants. Certified public accountants are auditors and providers of accounting information. Ownership and the right of management separation produces certified public accountants. Institute of Certified Public Accountants for the authenticity of the accounting information must he the social responsibility. Audit report is the carrier of financial information, belongs to information products. The particularity of the audit report is infinite copy and distribute.When the CPA of wrongdoing damage stakeholders, how to hold the legal responsibility of a certified public accountant and how to relief the victims of legal theory and practice are the important theoretical and practical questions。In order to protect the legitimate rights and interests of investors and establish China’s securities legal system, must improve tort liability system.In this paper, from the analysis of current legal responsibility of the registered accountant, preliminary analyzed the legal responsibility of the registered accountant and the legal system of the defects. On research methods, ways of Law in the main study method supplemented by the audit, combining multidisciplinary. Analysis of certified public accountants civil tort liability law system. Discusses the legal responsibility of the registered accountant system problem. In my opinion, a certified public accountant liability system must be fully reflected the professionali of Certified Public Accountants. Conclude thereby, and put forward my own views. This article is divided into introduction, main body, conclusion.Introduction. Analyses the civil liability of the infringement of certified public accountants legislative situation. Based on the research background, the current research and content, analysis of the occupational characteristics of certified public accountants of the impact of its legal responsibilities. Elaborated the legal responsibility of the registered accountant system construction for the urgency and enormous theoretical and practical significance.Main body carried out on, from the following five parts:The first part, Tort duty of Certified Public Accountants. Defines the tort concept of duty and nature of the relevant. This chapter focus on the concept of tort liability and the nature of CPA. Introduction of the reasons for the formation of Tort Liability and the evolution, defines the nature of civil liability. Certified public accountant fails to fulfill the "reasonable diligence", cause the loss of stakeholders, Certified public accountants violated legal obligations, Certified public accountant not in breach of a contractual obligation. Certified public accountant should bear the liability for tort.Discussed the scope of responsibility, and distribution system of civil liability. Based on the analysis of the above in, the paper puts forward his claim. The responsibility of the registered accountant is the combination of law and policy, conducive to the protection of accountants to ensure the ailability of living space, and to protect the legitimate interests of third.Part II, certified public accountants civil tort liability of the principle of accountability. Based on the domestic judicial practice and the current law. To discuss how to learn from foreign experience and the differences between the legal profession and auditing profession. And put forward my own views and reasons.The third part, the CPA civil tort liability constitutions. Introduced the criteria of an offense, fault, causation and damage. Analyzes the problems, reviews of accounting and legal professional standards for certified public accountants.The fourth part, some Suggestions of Civil tort liability system. In civil law system on the basis of the analysis, reform proposals put forward.1.Understanding role and status of the guidelines for certified public accountants.2 to improve litigation conditions and prepositional procedure. 3. Improve the legal system. 4. Improve the Commission’s duty to identify the functions and responsibilities of cpa. 5. The promotion of the liability insurance system and the occupational risk fund. 6. To strengthen the accounting system. Want to help improve the law and judicial practice.Conclusion. At the basis of the full text, Emphasize the importance of perfect legal responsibility system. Legal responsibility of the registered accountant system involves all aspects of market economy. We must consider the particularity of activities for certified public accountants. Regulation of the duty should not exceed the reasonable scope of. Otherwise, the register would be contrary to the development of the accounting profession law. Restrain the normal, healthy development.
论文关键词： 注册会计师；侵权责任；归责原则；虚假陈述；利害关系人；
Key words（英文摘要）：www.328tibet.cn Certified public accountants；Tort liability；Criterion of liability False statements；Interested parties；