注册会计师法律责任的研究

发布时间：2018-03-14 00:30

本文选题：注册会计师　切入点：法律责任　出处：《中国政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：经过二十多年的改革开放,在经济全球化的今天,中国已经成为了全球第二大经济体。同时,资本市场也是日益成熟,被誉为“经济警察”的注册会计师在经济生活中扮演者越来越重要的角色,由于中国短短几十年的法律制度的建设跟不上市场经济发展的速度,有关注册会计师以及会计师事务所的诉讼案件不断增加。为了完善我国注册会计师法律责任制度,我国《刑法》、《公司法》、《证券法》、《注册会计师法》等一系列法律法规都做了规定,最高人民法院还专门发布了多个司法解释,一方面保护广大投资者的经济利益,维护正常的经济秩序,另一方面也维护注册会计师、会计师事务所的利益和注册会计师行业的生存与发展。本文由前言、正文和结论三部分构成,其中正文部分分为三章,对注册会计师法律责任的相关法律问题进行研究和探讨：第一章是注册会计师法律责任类别,首先闸述了注册会计师及会计师事务所中介地位,然后从注册会计师法律责任的承担主体、法律责任的内容、民事法律责任来源以及民事法律责任的对象四个方面做了分类比较。第二章是注册会计师法律责任发展与存在的问题,首先介绍了注册会计师法律责任产生的原因,其次根据我国注册会计师法律责任发展的历史,从酝酿、萌芽、纵深发展、转折和完善五个阶段分析各个阶段的发展特点以及目前注册会计师法律责任的现状与存在的问题。第三章是两大法系关于注册会计师法律责任的经验及借鉴,分析了美国、法国、日本和台湾地区的注册会计师法律责任经验与现状,以期能为我国注册会计师法律责任的完善提供学习和借鉴。注册会计师法律责任制度的完善,分别从法律制度的完善、行业监管体系的完善和会计师事务所及注册会计师自身完善等三个方面进行探讨,由于注册会计师行业是个专业性很强的行业,除了在法律制度上的完善,结合西方发达国家的经验,行业监管制度的完善尤为重要,当然会计师事务所和注册会计师自身的完善是重点。
[Abstract]:After more than 20 years of reform and opening up, China has become the second largest economy in the world in today's economic globalization. At the same time, the capital market is also increasingly mature. The certified public accountants, known as "economic police", play an increasingly important role in economic life. Since the construction of China's legal system in just a few decades has not kept pace with the development of the market economy, The number of cases involving certified public accountants and accounting firms is on the rise. In order to improve the legal liability system of certified public accountants in our country, a series of laws and regulations, such as "Criminal Law", "Company Law", "Securities Law", "CPA Law", and so on, have been stipulated. The Supreme people's Court has also issued a number of judicial interpretations. On the one hand, it protects the economic interests of the majority of investors and maintains the normal economic order, on the other hand, it also protects the interests of certified public accountants, accounting firms and the survival and development of the CPA profession. This paper consists of three parts: preface, text and conclusion, in which the text is divided into three chapters. The first chapter is the category of legal liability of CPA. First, it describes the intermediary status of CPA and accounting firm, and then from the subject of legal liability of CPA, the content of legal liability. The source of civil legal liability and the object of civil legal liability are classified and compared. The second chapter is the development and existing problems of CPA's legal responsibility. Firstly, it introduces the causes of CPA's legal liability, and secondly, according to the history of our country's CPA's legal responsibility development, it develops from brewing, sprout and depth. Turning and perfecting five stages to analyze the development characteristics of each stage and the current situation and problems of CPA's legal liability. The third chapter is about the experience and reference of CPA's legal liability in two legal systems, and analyzes the experience and present situation of CPA's legal liability in the United States, France, Japan and Taiwan. In order to provide learning and reference for the perfection of the legal liability of CPA in China, the perfection of the legal liability system of CPA, respectively, from the perfection of the legal system, The improvement of the industry supervision system and the perfection of the accounting firm and the certified public accountant themselves are discussed. Since the CPA industry is a highly professional profession, in addition to the perfection of the legal system, Based on the experience of western developed countries, it is very important to perfect the industry supervision system, of course, the perfection of accounting firms and certified public accountants themselves is the key.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.26;F233

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