發(fā)布時(shí)間：2018-03-14 00:30

  本文選題：注冊(cè)會(huì)計(jì)師　切入點(diǎn)：法律責(zé)任　出處：《中國(guó)政法大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)過(guò)二十多年的改革開(kāi)放,在經(jīng)濟(jì)全球化的今天,中國(guó)已經(jīng)成為了全球第二大經(jīng)濟(jì)體。同時(shí),資本市場(chǎng)也是日益成熟,被譽(yù)為“經(jīng)濟(jì)警察”的注冊(cè)會(huì)計(jì)師在經(jīng)濟(jì)生活中扮演者越來(lái)越重要的角色,由于中國(guó)短短幾十年的法律制度的建設(shè)跟不上市場(chǎng)經(jīng)濟(jì)發(fā)展的速度,有關(guān)注冊(cè)會(huì)計(jì)師以及會(huì)計(jì)師事務(wù)所的訴訟案件不斷增加。 為了完善我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任制度,我國(guó)《刑法》、《公司法》、《證券法》、《注冊(cè)會(huì)計(jì)師法》等一系列法律法規(guī)都做了規(guī)定,最高人民法院還專門發(fā)布了多個(gè)司法解釋,一方面保護(hù)廣大投資者的經(jīng)濟(jì)利益,維護(hù)正常的經(jīng)濟(jì)秩序,另一方面也維護(hù)注冊(cè)會(huì)計(jì)師、會(huì)計(jì)師事務(wù)所的利益和注冊(cè)會(huì)計(jì)師行業(yè)的生存與發(fā)展。 本文由前言、正文和結(jié)論三部分構(gòu)成,其中正文部分分為三章,對(duì)注冊(cè)會(huì)計(jì)師法律責(zé)任的相關(guān)法律問(wèn)題進(jìn)行研究和探討： 第一章是注冊(cè)會(huì)計(jì)師法律責(zé)任類別,首先閘述了注冊(cè)會(huì)計(jì)師及會(huì)計(jì)師事務(wù)所中介地位,然后從注冊(cè)會(huì)計(jì)師法律責(zé)任的承擔(dān)主體、法律責(zé)任的內(nèi)容、民事法律責(zé)任來(lái)源以及民事法律責(zé)任的對(duì)象四個(gè)方面做了分類比較。 第二章是注冊(cè)會(huì)計(jì)師法律責(zé)任發(fā)展與存在的問(wèn)題,首先介紹了注冊(cè)會(huì)計(jì)師法律責(zé)任產(chǎn)生的原因,其次根據(jù)我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任發(fā)展的歷史,從醞釀、萌芽、縱深發(fā)展、轉(zhuǎn)折和完善五個(gè)階段分析各個(gè)階段的發(fā)展特點(diǎn)以及目前注冊(cè)會(huì)計(jì)師法律責(zé)任的現(xiàn)狀與存在的問(wèn)題。 第三章是兩大法系關(guān)于注冊(cè)會(huì)計(jì)師法律責(zé)任的經(jīng)驗(yàn)及借鑒,分析了美國(guó)、法國(guó)、日本和臺(tái)灣地區(qū)的注冊(cè)會(huì)計(jì)師法律責(zé)任經(jīng)驗(yàn)與現(xiàn)狀,以期能為我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任的完善提供學(xué)習(xí)和借鑒。注冊(cè)會(huì)計(jì)師法律責(zé)任制度的完善,分別從法律制度的完善、行業(yè)監(jiān)管體系的完善和會(huì)計(jì)師事務(wù)所及注冊(cè)會(huì)計(jì)師自身完善等三個(gè)方面進(jìn)行探討,由于注冊(cè)會(huì)計(jì)師行業(yè)是個(gè)專業(yè)性很強(qiáng)的行業(yè),除了在法律制度上的完善,結(jié)合西方發(fā)達(dá)國(guó)家的經(jīng)驗(yàn),行業(yè)監(jiān)管制度的完善尤為重要,當(dāng)然會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師自身的完善是重點(diǎn)。
[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.
【學(xué)位授予單位】：中國(guó)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.26;F233

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