本文選題：注冊(cè)會(huì)計(jì)師 + 民事賠償責(zé)任　； 參考：《華僑大學(xué)》2011年碩士論文

【摘要】：注冊(cè)會(huì)計(jì)師作為經(jīng)濟(jì)主體的重要組成部分,其所承擔(dān)的審計(jì)等業(yè)務(wù)對(duì)于市場(chǎng)經(jīng)濟(jì)的有序、健康發(fā)展發(fā)揮著重要的經(jīng)濟(jì)監(jiān)督作用。但是注冊(cè)會(huì)計(jì)師在執(zhí)業(yè)過(guò)程中也滋生了一些丑惡的現(xiàn)象。注冊(cè)會(huì)計(jì)師的民事責(zé)任,特別是民事賠償責(zé)任問(wèn)題已經(jīng)成為社會(huì)公眾關(guān)注的焦點(diǎn)。當(dāng)前,我國(guó)注冊(cè)會(huì)計(jì)師的法律責(zé)任體系還未完善,特別是民事賠償責(zé)任制度還遠(yuǎn)未健全,不能滿足我國(guó)市場(chǎng)經(jīng)濟(jì)對(duì)注冊(cè)會(huì)計(jì)師法律責(zé)任的要求。另一方面,美國(guó)的注冊(cè)會(huì)計(jì)師的相關(guān)法律責(zé)任體系,特別是民事賠償責(zé)任法律制度,經(jīng)過(guò)一百多年實(shí)踐中的不斷完善,已較為健全。有鑒于此,本文通過(guò)探討中國(guó)和美國(guó)注冊(cè)會(huì)計(jì)師民事責(zé)任,特別是民事賠償責(zé)任法律制度的異同,以探析美國(guó)對(duì)我國(guó)的借鑒之處,探究完善我國(guó)的注冊(cè)會(huì)計(jì)師民事責(zé)任,特別是民事賠償責(zé)任法律制度的對(duì)策。 為此,本論文由序言、正文五章及結(jié)束語(yǔ)三部分構(gòu)成,其主要內(nèi)容如下: 序言主要闡述本論文的研究背景、意義、國(guó)內(nèi)外研究現(xiàn)狀及研究目的。 第一章:注冊(cè)會(huì)計(jì)師及其民事賠償責(zé)任的基本原理。首先,從注冊(cè)會(huì)計(jì)師的概念、注冊(cè)會(huì)計(jì)師的業(yè)務(wù)、注冊(cè)會(huì)計(jì)的職業(yè)特征三個(gè)方面對(duì)注冊(cè)會(huì)計(jì)師的基本原理進(jìn)行了闡述;其次,對(duì)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的基本原理進(jìn)行了介紹,其中包括注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的內(nèi)涵和注冊(cè)會(huì)計(jì)師民事賠償責(zé)任歸責(zé)原則及舉證分配原則和注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的成因三部分。 第二章:中國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的法律制度。首先,考察了中國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任制度的立法概括;其次,闡述了中國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的有關(guān)訴訟法律制度規(guī)定;第三,探討了中國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的界定;最后,探究了中國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的承擔(dān)方式。 第三章:美國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的法律制度。首先,考察了美國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任制度的立法概括;其次,闡述了美國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的有關(guān)訴訟法律制度規(guī)定;第三,探討了美國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的界定;最后,探究了美國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的承擔(dān)方式。 第四章:中美注冊(cè)會(huì)計(jì)師民事賠償責(zé)任法律制度比較。本章在把握了中美兩國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任法律制度的基礎(chǔ)上。首先,探討了中美注冊(cè)會(huì)計(jì)師民事賠償法律制度的訴訟時(shí)效、訴訟方式和舉證責(zé)任原則的異同;其次,探析了中美兩國(guó)注冊(cè)會(huì)計(jì)師對(duì)民事賠償責(zé)任的主體、賠償對(duì)象、賠償項(xiàng)目的范圍界定的異同;最后,比較分析了中美兩國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任的承擔(dān)方式的異同。 第五章:美國(guó)經(jīng)驗(yàn)對(duì)完善中國(guó)注冊(cè)會(huì)計(jì)師民事賠償法律責(zé)任制度的構(gòu)想。本章在第四章比較分析了中美兩國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任法律制度的異同的基礎(chǔ)上。首先,闡述了我國(guó)現(xiàn)行注冊(cè)會(huì)計(jì)師民事賠償責(zé)任法律制度的缺陷;其次,說(shuō)明了完善我國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任法律制度的意義,進(jìn)而得出完善我國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任法律制度的必要性這個(gè)結(jié)論。最后,從民事訴訟制度、民事責(zé)任賠償機(jī)制和民事責(zé)任承擔(dān)方式三個(gè)方面對(duì)完善我國(guó)注冊(cè)會(huì)計(jì)師民事賠償責(zé)任法律制度提出了一些有益的建議。
[Abstract]:As an important part of the economic subject , CPA plays an important role in the orderly and healthy development of market economy . But CPA ' s legal liability system has not been improved , especially the civil liability system .

For this purpose , the thesis consists of three parts : preface , chapter five and conclusion . The main contents are as follows :

The preface mainly expounds the research background , significance , domestic and foreign research situation and research purpose of this paper .

Chapter One : The basic principle of CPA and its civil compensation liability . Firstly , the basic principle of CPA is expounded from three aspects : the concept of CPA , the business of CPA and the professional characteristics of CPA . Secondly , the basic principle of civil liability of CPA is introduced .

Chapter 2 : The legal system of the civil liability of CPA in China . First , the legislation of the civil liability system of Chinese CPA is reviewed . Secondly , the article expounds the legal system of civil liability of CPA in China . Third , it discusses the definition of civil liability of CPA in China . Finally , it explores the way to assume the civil liability of Chinese CPA .

Chapter Three : The legal system of the civil liability of CPA . First , the legislation of the civil liability system of CPA in the United States is reviewed . Secondly , the definition of the civil liability of CPA in the United States is discussed . Finally , the liability of civil liability of CPA is explored .

Chapter Four : The comparison of the civil liability legal system between China and US CPA . Firstly , this chapter discusses the similarities and differences between the limitation of litigation , the way of action and the principle of burden of proof in the civil compensation legal system of the Chinese and American CPA . Secondly , it analyzes the similarities and differences between the principal part , the compensation object and the scope of the civil compensation liability of the CPAs in China and the United States .

Chapter 5 : The idea of perfecting the civil compensation liability system of CPA in China is analyzed in the fourth chapter . Firstly , the article expounds the significance of the legal system of civil compensation liability of CPA in China , and then gives some useful suggestions for improving the civil liability legal system of CPA civil liability .
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D971.2;D922.26;D923

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