【摘要】： 在會計職業(yè)100余年的發(fā)展過程中,在不同的歷史時期和經濟背景下,注冊會計師的法律責任問題是一個歷久彌新的話題。在我國,二十世紀90年代中期以后,注冊會計師及會計師事務所越來越多地被卷入到法律訴訟中去。但是,我國有關注冊會計師民事責任的相關配套法規(guī)的建設遠遠落后于國內注冊會計師審計業(yè)務的發(fā)展,對注冊會計師民事責任始終沒有一個明確的判定標準。因此,完善我國注冊會計師法律責任認定標準是目前亟待解決的問題。如何認定注冊會計師的法律責任?獨立審計準則是否可以作為判斷注冊會計師應否承擔某種不利后果或賠償民事責任的標準?這實際上可以歸結為獨立審計準則的法律地位問題。明確獨立審計準則的法律地位,不但可以恰當界定注冊會計師的法律責任,保護注冊會計師的合法權益,而且對完善獨立審計準則,提高審計質量,增強審計職業(yè)的信譽,維護廣大投資者的利益并在此基礎上實現(xiàn)審計職業(yè)界的良性發(fā)展有著重要的意義。 本文首先從注冊會計師民事法律責任相關的法律概念入手,重點對審計侵權責任的歸責原則、過錯判斷標準等一些在法學界存在爭議的關鍵領域展開分析,從法律角度闡述了獨立審計準則法律地位問題;進而從經濟學的視角對注冊會計師民事責任歸責原則和社會公眾與注冊會計師的利益博弈展開了分析,作為對法律分析的輔證;然后在考察借鑒不同歷史時期美國獨立審計準則法律地位的基礎上,結合我國特定的法律和經濟等環(huán)境,對我國獨立審計準則的法律地位問題進行了研究,認為:獨立審計準則具有一定的法律地位,應當作為我國注冊會計師法律責任認定的一般原則,但并非判斷注冊會計師執(zhí)業(yè)時是否存在“過失”的唯一基準。最后本文就我國目前確定獨立審計準則的法律地位存在的一些特殊問題進行了思考,并提出了相關建議。 本文的創(chuàng)新之處在于: 1.本文從法律、會計和經濟三個不同的視角系統(tǒng)深入地探討獨立審計準則的法律地位問題,克服了前人研究中不夠全面和深入的缺點。 2.結合審計職業(yè)的行業(yè)特征,運用法經濟學理論,對注冊會計師法律責任的歸責原則進行了經濟分析。 3.指出確立獨立審計準則的法律地位是我國目前進行的司法改革所追求的程序意識的體現(xiàn)。
[Abstract]:In the course of the development of accounting profession for more than 100 years, under different historical periods and economic backgrounds, the legal liability of certified public accountants is a new topic for a long time. In China, certified public accountants and accounting firms have been more and more involved in legal proceedings after the mid-1990 s. However, the construction of relevant supporting laws and regulations on the civil liability of certified public accountants in our country lags far behind the development of the audit business of certified public accountants in China, and there is always no clear criterion for judging the civil liability of certified public accountants. Therefore, perfecting the legal liability identification standard of CPA in our country is an urgent problem to be solved at present. How to determine the legal liability of certified public accountants? Can independent auditing standards be used as a criterion for judging whether certified public accountants should bear certain adverse consequences or civil liability for compensation? This can actually be attributed to the legal status of independent audit standards. Defining the legal status of independent audit standards can not only properly define the legal responsibility of certified public accountants and protect the legitimate rights and interests of certified public accountants, but also improve the independent audit standards, improve the audit quality and enhance the credibility of the audit profession. It is of great significance to safeguard the interests of investors and realize the benign development of audit profession on this basis. First of all, this paper starts with the legal concepts related to the civil legal liability of certified public accountants, focusing on the imputation principle of audit tort liability, fault judgment standards and other controversial key areas in the field of law. This paper expounds the legal status of the independent audit standards from the legal point of view. Then from the perspective of economics, this paper analyzes the principle of civil liability imputation of certified public accountants and the game of interests between the public and certified public, as an auxiliary proof of legal analysis. Then, on the basis of investigating and drawing lessons from the legal status of American independent audit standards in different historical periods, combined with the specific legal and economic environment of our country, this paper studies the legal status of independent audit standards in our country. It is considered that the independent audit standards have a certain legal status and should be regarded as the general principles for the identification of the legal liability of certified public accountants in our country, but they are not the only basis for judging whether there is "negligence" in the practice of certified public accountants. Finally, this paper thinks about some special problems existing in determining the legal status of independent audit standards in our country at present, and puts forward some relevant suggestions. The innovations of this paper are as follows: 1. This paper systematically and deeply discusses the legal status of independent audit standards from three different perspectives of law, accounting and economy, which overcome the shortcomings of previous studies that are not comprehensive and in-depth. 2. Based on the industry characteristics of audit profession and the theory of law and economics, this paper makes an economic analysis on the imputation principle of legal liability of certified public accountants. 3. It is pointed out that the establishment of the legal status of independent audit standards is the embodiment of the procedural consciousness pursued by the judicial reform in our country at present.
【學位授予單位】：福州大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：D922.27

【引證文獻】

相關碩士學位論文 前3條

1 李可;比較法視角下的注冊會計師審計獨立性法律規(guī)制研究[D];中國海洋大學;2011年

2 潘勤;獨立審計準則在注冊會計師民事責任中的運用研究[D];四川大學;2007年

3 田恩軍;論“嚴重不負責任”在中介組織犯罪中的認定[D];貴州大學;2009年

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本文編號：2476410