本文選題：注冊(cè)會(huì)計(jì)師　切入點(diǎn)：民事責(zé)任　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：注冊(cè)會(huì)計(jì)師是具有專門(mén)會(huì)計(jì)知識(shí)的會(huì)計(jì)和審計(jì)領(lǐng)域的專家。隨著經(jīng)濟(jì)的發(fā)展，注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)行為在社會(huì)生活中發(fā)揮著越來(lái)越重要的作用，由于業(yè)務(wù)活動(dòng)而成為民事訴訟被告的注冊(cè)會(huì)計(jì)師也越來(lái)越多。我國(guó)的立法自古就有“重刑事和行政，輕民事”的傳統(tǒng)，目前，我國(guó)頒布的相關(guān)法律法規(guī)中對(duì)注冊(cè)會(huì)計(jì)師法律責(zé)任的規(guī)定多集中于注冊(cè)會(huì)計(jì)的刑事責(zé)任和行政責(zé)任，關(guān)于民事責(zé)任的法律規(guī)定則比較少。注冊(cè)會(huì)計(jì)師民事責(zé)任法律法規(guī)的不健全，加上在民事責(zé)任的認(rèn)定問(wèn)題上一直眾說(shuō)紛紜，因此，，我國(guó)的注冊(cè)會(huì)計(jì)師民事責(zé)任存在許多尚待解決的問(wèn)題。 20世紀(jì)60年代中期前，注冊(cè)會(huì)計(jì)師的涉訴糾紛主要發(fā)生在注冊(cè)會(huì)計(jì)師和委托人之間，主要是依據(jù)合同法進(jìn)行調(diào)整。20世紀(jì)60年代中期以后，注冊(cè)會(huì)計(jì)師的法律責(zé)任問(wèn)題不再局限于合同法領(lǐng)域，漸漸轉(zhuǎn)入侵權(quán)法領(lǐng)域[1]。長(zhǎng)期以來(lái)，法律界和會(huì)計(jì)界以及社會(huì)公眾之間對(duì)注冊(cè)會(huì)計(jì)師的民事責(zé)任的認(rèn)定和承擔(dān)等問(wèn)題存在很大爭(zhēng)議。本文主要從注冊(cè)會(huì)計(jì)師業(yè)務(wù)的特點(diǎn)出發(fā)，結(jié)合獨(dú)立審計(jì)準(zhǔn)則的規(guī)定，從法學(xué)、會(huì)計(jì)學(xué)、審計(jì)學(xué)的視角，對(duì)我國(guó)注冊(cè)會(huì)計(jì)師民事責(zé)任的性質(zhì)、構(gòu)成要件等問(wèn)題進(jìn)行分析探討。
[Abstract]:CPAs are experts with specialized knowledge of accounting and accounting audit field. With the development of economy, the practice of certified public accountants play an increasingly important role in social life, become a civil defendant of CPA is also more and more because of the business activities. The legislation of our country since ancient times "criminal and civil administration, light" tradition, at present, the provisions of the legal liability of CPA in China's relevant laws and regulations issued by the registered accounting focus on criminal liability and administrative liability, legal provisions concerning the civil liability is relatively small. The CPA civil liability laws and regulations are not perfect, the cognizance of civil liability and therefore, has been on the Public opinions are divergent. CPA civil liability, in our country there are many problems to be solved.
Before the middle of 1960s, the CPA's litigation disputes mainly occurred between CPA and client, mainly after adjusting the.20 century mid 60s according to the contract law, the legal liability of CPA is no longer confined to the field of contract law, gradually turning right of intrusion [1]. a long time, there is a big controversy between the law and accounting community and the public identification of the civil liability of certified public accountants and bear the problem. This paper presents the main characteristics of the CPA business starting, combined with the provisions of the independent auditing standards from the perspective of law, accounting, auditing, the nature of CPA's civil liability in our country, components and other issues are discussed.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D923;D922.26

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本文編號(hào)：1640458