注册制下CPA法律责任体系的逻辑与重构——基于法律文化与经济学的解释视角
发布时间：2019-03-24 20:05
【摘要】：目前,以信息披露为核心的股票发行注册制改革正在有计划地逐步推进。欺诈发行以及信息披露违法案件一直都是证监会监管的重点,然而,注册会计师(CPA)在相关案件中承担的法律责任却存在着"重行政、刑事,轻民事"的倾向,行政处罚的政策导向性明显,不能充分体现法律的震慑作用和经济救济功能。我国注册会计师承担的三种法律责任形式中,只有以民事法律责任为主体的形式能够适应注册制改革的需要。为了建立健全注册制改革环境下的配套设施,约束和规范注册会计师的执业行为,切实保护中小投资者的利益,需要重视对CPA民事法律责任形式的运用,重构以民事责任为主体的注册会计师法律责任体系。
[Abstract]:At present, the reform of stock issuance registration system with information disclosure as the core is advancing step by step in a planned way. The issue of fraud and illegal cases of information disclosure have always been the focus of supervision by CSRC. However, the legal liability of CPA (CPA) in related cases has the tendency of "emphasizing administration, criminal, light civil". The policy orientation of administrative punishment is obvious, which can not fully reflect the deterrent effect and economic relief function of law. Of the three forms of legal liability undertaken by CPA in China, only the form with civil legal liability as the main body can meet the needs of the reform of the registration system. In order to establish and perfect the supporting facilities under the reform environment of the registration system, restrict and standardize the practising behavior of certified public accountants, and effectively protect the interests of small and medium-sized investors, it is necessary to pay attention to the application of the form of civil legal liability of CPA. To reconstruct the legal liability system of CPA with civil liability as the main body.
【作者单位】： 山东财经大学会计学院;
【基金】：2015年教育部人文社会科学研究规划基金青年基金(15YJC790084)
【分类号】：D922.287
，
本文编号：2446632
[Abstract]:At present, the reform of stock issuance registration system with information disclosure as the core is advancing step by step in a planned way. The issue of fraud and illegal cases of information disclosure have always been the focus of supervision by CSRC. However, the legal liability of CPA (CPA) in related cases has the tendency of "emphasizing administration, criminal, light civil". The policy orientation of administrative punishment is obvious, which can not fully reflect the deterrent effect and economic relief function of law. Of the three forms of legal liability undertaken by CPA in China, only the form with civil legal liability as the main body can meet the needs of the reform of the registration system. In order to establish and perfect the supporting facilities under the reform environment of the registration system, restrict and standardize the practising behavior of certified public accountants, and effectively protect the interests of small and medium-sized investors, it is necessary to pay attention to the application of the form of civil legal liability of CPA. To reconstruct the legal liability system of CPA with civil liability as the main body.
【作者单位】： 山东财经大学会计学院;
【基金】：2015年教育部人文社会科学研究规划基金青年基金(15YJC790084)
【分类号】：D922.287
，
本文编号：2446632
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