中美注册会计师民事赔偿责任法律制度的比较研究

发布时间：2018-05-24 08:11

本文选题：注册会计师 + 民事赔偿责任　；参考：《华侨大学》2011年硕士论文

【摘要】：注册会计师作为经济主体的重要组成部分,其所承担的审计等业务对于市场经济的有序、健康发展发挥着重要的经济监督作用。但是注册会计师在执业过程中也滋生了一些丑恶的现象。注册会计师的民事责任,特别是民事赔偿责任问题已经成为社会公众关注的焦点。当前,我国注册会计师的法律责任体系还未完善,特别是民事赔偿责任制度还远未健全,不能满足我国市场经济对注册会计师法律责任的要求。另一方面,美国的注册会计师的相关法律责任体系,特别是民事赔偿责任法律制度,经过一百多年实践中的不断完善,已较为健全。有鉴于此,本文通过探讨中国和美国注册会计师民事责任,特别是民事赔偿责任法律制度的异同,以探析美国对我国的借鉴之处,探究完善我国的注册会计师民事责任,特别是民事赔偿责任法律制度的对策。为此,本论文由序言、正文五章及结束语三部分构成,其主要内容如下: 序言主要阐述本论文的研究背景、意义、国内外研究现状及研究目的。第一章:注册会计师及其民事赔偿责任的基本原理。首先,从注册会计师的概念、注册会计师的业务、注册会计的职业特征三个方面对注册会计师的基本原理进行了阐述;其次,对注册会计师民事赔偿责任的基本原理进行了介绍,其中包括注册会计师民事赔偿责任的内涵和注册会计师民事赔偿责任归责原则及举证分配原则和注册会计师民事赔偿责任的成因三部分。第二章:中国注册会计师民事赔偿责任的法律制度。首先,考察了中国注册会计师民事赔偿责任制度的立法概括;其次,阐述了中国注册会计师民事赔偿责任的有关诉讼法律制度规定;第三,探讨了中国注册会计师民事赔偿责任的界定;最后,探究了中国注册会计师民事赔偿责任的承担方式。第三章:美国注册会计师民事赔偿责任的法律制度。首先,考察了美国注册会计师民事赔偿责任制度的立法概括;其次,阐述了美国注册会计师民事赔偿责任的有关诉讼法律制度规定;第三,探讨了美国注册会计师民事赔偿责任的界定;最后,探究了美国注册会计师民事赔偿责任的承担方式。第四章:中美注册会计师民事赔偿责任法律制度比较。本章在把握了中美两国注册会计师民事赔偿责任法律制度的基础上。首先,探讨了中美注册会计师民事赔偿法律制度的诉讼时效、诉讼方式和举证责任原则的异同;其次,探析了中美两国注册会计师对民事赔偿责任的主体、赔偿对象、赔偿项目的范围界定的异同;最后,比较分析了中美两国注册会计师民事赔偿责任的承担方式的异同。第五章:美国经验对完善中国注册会计师民事赔偿法律责任制度的构想。本章在第四章比较分析了中美两国注册会计师民事赔偿责任法律制度的异同的基础上。首先,阐述了我国现行注册会计师民事赔偿责任法律制度的缺陷;其次,说明了完善我国注册会计师民事赔偿责任法律制度的意义,进而得出完善我国注册会计师民事赔偿责任法律制度的必要性这个结论。最后,从民事诉讼制度、民事责任赔偿机制和民事责任承担方式三个方面对完善我国注册会计师民事赔偿责任法律制度提出了一些有益的建议。
[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 .
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D971.2;D922.26;D923

【参考文献】