我国注册会计师审计法律责任问题研究

发布时间：2018-05-12 16:20

本文选题：注册会计师 + 审计法律责任　；参考：《中国社会科学院研究生院》2017年硕士论文

【摘要】：注册会计师审计法律责任问题,一向为法律界和会计界所关注,注册会计师作为证券市场的“经济警察”,对经济健康发展有至关重要的作用。近年来,无论在西方发达国家还在我国,层出不穷的上市公司造假舞弊案件都引发了社会各界的争论,对证券市场产生很大影响,注册会计师审计法律责任是理论界和实务界关注的焦点,也是行业的重要职业难题。本文以注册会计师的行政责任为研究重点,以中国证监会的行政处罚公告为研究样本,通过多个维度统计分析行政处罚决定的特点,总结其共性与不足,进而对各方主体提出改进意见。本文分为三个部分:第一部分介绍理论基础,首先明确其内涵与分类,从法理角度分析构成要件,然后解释分析实务中法律界与会计界认定审计法律责任的冲突,进而全面、清晰地把握界定标准。最后分析审计法律责任的成因,为后文的实证分析奠定理论基础。第二部分介绍我国注册会计师承担审计法律责任的现状,首先简要分析宏观法律环境及民事与刑事责任现状,然后重点对行政责任进行实证研究与分析。本文以中国证监会在其网站上发布的2001-2016年针对注册会计师及会计师事务所的61篇行政处罚公告为研究样本,通过年度数量、处罚递延时间、处罚原因、处罚涉及报表项目、处罚决定类型等多个角度进行统计分析,总结特点与问题。第三部分基于前两部分的论述与实证研究,提出对策,从监管部门、会计师事务所、注册会计师、完善法律法规体系等多个角度提出改进意见,进而维护经济秩序,保障社会公众利益。
[Abstract]:The legal responsibility of Certified Public Accountants has always been paid attention to by the legal and accounting circles. As the "economic police" in the securities market, CPA has a vital role in the healthy development of the economy. In recent years, in the developed countries in the west, the fraudulent fraud cases of the listed companies have all triggered the society. The debate on the boundary has a great influence on the securities market. The legal responsibility of CPA audit is the focus of the theoretical and practical circles, and also an important professional problem in the industry. This paper takes the administrative responsibility of CPA as the focus of the study, taking the administrative penalty Bulletin of the CSRC as the research sample and the statistical analysis through a number of dimensions. The characteristics of the decision of political punishment, sum up its commonness and insufficiency, and then make an improvement on the main body of the parties. This article is divided into three parts: the first part introduces the theoretical basis, first clarifies its connotation and classification, analyzes the constitutive requirements from the jurisprudence angle, and then explains the conflict between the legal circle and the accounting profession in the accounting field, and then explains the conflict between the legal liability of the audit and the accounting circle. Comprehensive, clearly grasp the definition of standards. Finally, analyze the causes of the legal responsibility of audit, and lay a theoretical foundation for the empirical analysis of the latter. The second part introduces the present situation of the audit legal responsibility of Chinese certified public accountants. Firstly, the present situation of the macro legal environment and the civil and criminal responsibility is briefly analyzed, and then the emphasis is put on the demonstration of the administrative responsibility. In this paper, this paper, based on 61 administrative penalties for CPA and CPA firms issued by China Securities Regulatory Commission on its website for 2001-2016 years, is a research sample. Through annual quantity, punishment deferred time, punishment cause, punishment involving report items, punishment decision type and so on, the statistical analysis is carried out. Points and problems. The third part, based on the first two parts of the exposition and empirical research, put forward countermeasures, from the regulatory department, accounting firms, certified public accountants, perfect legal system and other angles to improve opinions, and then maintain the economic order and protect the public interests.

【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.27

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