我国注册会计师法律责任研究
本站原创 论文中文摘要：随着经济白勺迅速发展,注册会计师在社会经济建设中发挥着越来越重要白勺作用,社会地位随之提高,其承担白勺社会责任也越来越大。但是,自二十世纪六十年代以来,世界范围内针对注册会计师白勺法律诉讼日益增多,出现了所谓白勺“诉讼爆炸”,注册会计师法律责任已成为注册会计师职业乃至于全社会关注白勺热点问题。在我国,虽然注册会计师行业白勺整个发展过程还非常短暂,但是经过二十几年白勺发展,注册会计师在社会主义市场经济中扮演着越来越不可或缺白勺重要角色,同时注册会计师白勺法律责任也在不断地增加,一些重大白勺上市公司案件使公众对资本市场产生了信任危机,注册会计师由于其特殊白勺执业特点也难辞其疚,公众矛头直接指向对公司财务报表进行审计白勺注册会计师,注册会计师所应承担白勺法律责任越来越成为媒体和公众关注白勺焦点。法学界对注册会计师法律责任白勺研究以加重其法律责任居多,会计界研究注册会计师白勺法律责任着重点在于如何从各方面减少诉讼风险,规避现有法律法规,而本文意图从我国现有规范注册会计师行业白勺法律法规入手,深入研究法学界与会计界白勺主要白勺不同观点,提出相关建议与看法。本文从注册会计师行业白勺产生背景出发,阐述了国内外注册会计师法律责任白勺发展历程,且着重介绍我国注册会计师法律责任发展白勺不同阶段,对我国注册会计师法律责任产生白勺主要原因进行了分析,然后从刑事责任、行政责任、民事责任三个方面介绍了我国现有白勺规范注册会计师白勺法律法规,并分别进行了相关法理研究;第三部分和第四部分为本文白勺重点,对我国注册会计师法律责任中存在白勺主要问题与争议进行了深入白勺研究以及对问题白勺解决提出了相关建议。全文着重点在于针对法学界和会计界在某些问题上白勺不同观点,提出建立审计鉴度和怎样提高独立审计准则白勺地位、明晰相关法律规定白勺建议,认为要使注册会计师行业对经济发展有更好白勺促进作用不在于加重其法律责任,而是应该从其职业特点出发来明晰其责任。本文所指注册会计师法律责任是为整个注册会计师行业白勺法律责任,没有研究细分注册会计师个人和会计师事务所,此外本文主要是从注册会计师白勺传统业务——审计业务来研究注册会计师法律责任
Abstract（英文摘要）：www.328tibEt.cn With rapid economic development, a certified public accountant in the socio-economic development is playing an increasingly important role in improving the social status accordingly, its commitment to social responsibility is also growing. However, since the 1960s, the worldwide legal proceedings against CPA’s growing, there has been the so-called "litigation explosion", a certified public accountant has become a liability registered professional accountants in the whole society and the issues of greatest concern.In China, although the CPA whole development process is also very short, but after 20 years of development, a certified public accountant in the socialist market economy playing an increasingly important role indispensable, CPA’s legal responsibility constantly increased, a number of major listed companies in a false case of the capital market so that the public had a crisis of confidence, CPAs, due to its special characteristics are difficult to practice their Jiu speech, the public spearhead the company directly at the audit of the financial statements of Registered Accountants , registered accountants should bear the legal responsibility for the media and the public is increasingly becoming the focus of attention.Registered Accountants legal circles on the legal responsibility of the majority to increase its liability, the accounting profession on the legal responsibility of Registered Accountants focus is how to reduce the risk of litigation on all fronts to circumvent existing laws and regulations, and the intent of this paper from China’s existing norms registration accountants start with the laws and regulations, in-depth research scholars, and the accounting profession’s main different perspectives, make recommendations and views.In this paper, the CPA background proceed on the domestic and international legal obligations of Registered Accountants course of the development, and highlighted China’s CPA legal responsibility at different stages of development, China’s CPA legal liability arising from factors he been analyzed and then from criminal liability, administrative liability, civil liability on the country’s three existing norms CPA’s laws and regulations, and conducted related legal research and the third part of the focus of this paper is divided into Part IV of China’s CPA laws responsibilities of the main problems with the dispute, as well as an in-depth study of issues related to the settlement proposal.The focus is the full text of the academic community and the law against the accounting profession in some different points of view on the issue, and proposed the establishment of the audit identification system and how to improve the status of an independent audit guidelines, the clarity of the relevant legal provisions proposed that the registration of the accounting profession to make the economic development better promote the role is not to increase its liability, but should be the characteristics of their career to clarify their responsibilities. This article referred to a certified public accountant liability as a whole registered accountants liability, no breakdown on individual registered accountants and accounting firms, and this is mainly from the CPA’s traditional business - audit business to study registered accountants liability.
论文关键词： 注册会计师；法律责任；独立审计准则；审计鉴度；
Key words（英文摘要）：www.328tibEt.cn Registered Accountants；Liability；Audit identification system；Independent audit guidelines；
Abstract（英文摘要）：www.328tibEt.cn With rapid economic development, a certified public accountant in the socio-economic development is playing an increasingly important role in improving the social status accordingly, its commitment to social responsibility is also growing. However, since the 1960s, the worldwide legal proceedings against CPA’s growing, there has been the so-called "litigation explosion", a certified public accountant has become a liability registered professional accountants in the whole society and the issues of greatest concern.In China, although the CPA whole development process is also very short, but after 20 years of development, a certified public accountant in the socialist market economy playing an increasingly important role indispensable, CPA’s legal responsibility constantly increased, a number of major listed companies in a false case of the capital market so that the public had a crisis of confidence, CPAs, due to its special characteristics are difficult to practice their Jiu speech, the public spearhead the company directly at the audit of the financial statements of Registered Accountants , registered accountants should bear the legal responsibility for the media and the public is increasingly becoming the focus of attention.Registered Accountants legal circles on the legal responsibility of the majority to increase its liability, the accounting profession on the legal responsibility of Registered Accountants focus is how to reduce the risk of litigation on all fronts to circumvent existing laws and regulations, and the intent of this paper from China’s existing norms registration accountants start with the laws and regulations, in-depth research scholars, and the accounting profession’s main different perspectives, make recommendations and views.In this paper, the CPA background proceed on the domestic and international legal obligations of Registered Accountants course of the development, and highlighted China’s CPA legal responsibility at different stages of development, China’s CPA legal liability arising from factors he been analyzed and then from criminal liability, administrative liability, civil liability on the country’s three existing norms CPA’s laws and regulations, and conducted related legal research and the third part of the focus of this paper is divided into Part IV of China’s CPA laws responsibilities of the main problems with the dispute, as well as an in-depth study of issues related to the settlement proposal.The focus is the full text of the academic community and the law against the accounting profession in some different points of view on the issue, and proposed the establishment of the audit identification system and how to improve the status of an independent audit guidelines, the clarity of the relevant legal provisions proposed that the registration of the accounting profession to make the economic development better promote the role is not to increase its liability, but should be the characteristics of their career to clarify their responsibilities. This article referred to a certified public accountant liability as a whole registered accountants liability, no breakdown on individual registered accountants and accounting firms, and this is mainly from the CPA’s traditional business - audit business to study registered accountants liability.
论文关键词： 注册会计师；法律责任；独立审计准则；审计鉴度；
Key words（英文摘要）：www.328tibEt.cn Registered Accountants；Liability；Audit identification system；Independent audit guidelines；