我国注册会计师民事责任研究

发布时间：2018-03-20 19:21

本文选题：注册会计师　切入点：民事责任　出处：《首都经济贸易大学》2012年硕士论文　论文类型：学位论文

【摘要】：注册会计师是具有专门会计知识的会计和审计领域的专家。随着经济的发展，注册会计师的执业行为在社会生活中发挥着越来越重要的作用，由于业务活动而成为民事诉讼被告的注册会计师也越来越多。我国的立法自古就有“重刑事和行政，轻民事”的传统，目前，我国颁布的相关法律法规中对注册会计师法律责任的规定多集中于注册会计的刑事责任和行政责任，关于民事责任的法律规定则比较少。注册会计师民事责任法律法规的不健全，加上在民事责任的认定问题上一直众说纷纭，因此，，我国的注册会计师民事责任存在许多尚待解决的问题。 20世纪60年代中期前，注册会计师的涉诉纠纷主要发生在注册会计师和委托人之间，主要是依据合同法进行调整。20世纪60年代中期以后，注册会计师的法律责任问题不再局限于合同法领域，渐渐转入侵权法领域[1]。长期以来，法律界和会计界以及社会公众之间对注册会计师的民事责任的认定和承担等问题存在很大争议。本文主要从注册会计师业务的特点出发，结合独立审计准则的规定，从法学、会计学、审计学的视角，对我国注册会计师民事责任的性质、构成要件等问题进行分析探讨。
[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.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D923;D922.26

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