论公司法框架下我国注册会计师制度的法律完善

发布时间：2018-05-28 02:28

本文选题：公司法 + 注册会计师　；参考：《中南民族大学》2013年硕士论文

【摘要】：进入21世纪，，会计丑闻突然充斥了国内外的媒体，对国内外已然深陷危机的经济造成巨大的影响。会计丑闻大多最终会导致公司的破产，相关利益者遭受巨大损失。因此司法界以及实务界强烈要求完善相关立法对此进行规制。我国的注册会计师制度起步较晚，相关的法律法规并不十分健全。2005年新的公司法修订过程中对此进行了充分的考虑，在明确确立了注册会计师对公司年度财务报告的审计的法定审计制度的同时，对注册会计师在审计过程中相关责任的承担有了较为明确的规定。这无疑对问题的改善起到了积极的作用，但由于公司法条文的抽象性以及相关司法解释的缺失，实际状况并未有很大的改善，本文拟通过对新《公司法》中有关企业会计和注册会计师审计的相关条款的分析，对相关的问题进行探究并期能提出相关的立法完善建议。
[Abstract]:In the 21st century, the accounting scandal has suddenly flooded the domestic and foreign media, which has a huge impact on the domestic and foreign economy which is already in crisis. Accounting scandals tend to lead to bankruptcy, and stakeholders suffer huge losses. Therefore, the judiciary and the practice of the strong demand to improve the relevant legislation to regulate this. The CPA system of our country started relatively late, the relevant laws and regulations are not very perfect. In the process of the new company law revision in 2005, we have carried on the full consideration to this, At the same time, the statutory audit system of CPA's annual financial report audit is clearly established, and the responsibility of CPA in the audit process is clearly stipulated. This has undoubtedly played a positive role in improving the problem, but due to the abstractness of the articles of the Company Law and the lack of relevant judicial interpretations, the actual situation has not been greatly improved. Based on the analysis of the relevant provisions of the new Company Law on enterprise accounting and CPA auditing, this paper probes into the relevant problems and puts forward some suggestions on how to perfect the relevant legislation.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91;D922.26

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