我国现阶段民间审计法律责任问题研究

发布时间：2018-04-21 21:44

本文选题：民间审计 + 法律责任　；参考：《东北财经大学》2002年硕士论文

【摘要】： 民间审计的出现是经济发展的必然趋势和要求。我国从1980年恢复和重建注册会计师制度以来，民间审计行业得到了长足发展。在现在的市场经济条件下它已经成为经济生活不可缺少的一部分。通过对社会提供公正、公平、公开的服务，民间审计为民间的经济行为提供了一定程度的保障，起到了一定的社会监督作用。同时，民间审计行业在发展过程中也出现了一些问题，如虚假信息披露和出具不实的审计报告等。与事实不符的工作结果，在客观上造成了对经济生活的影响，甚至导致了经济主体的损失。民间审计出现工作失误的原因是多方面的：其中有主观方面的原因，如片面追求收入，缺乏法律意识和敬业精神，或与被审计方面串通舞弊等；也有客观方面的原因，如我国民间审计尚不成熟，工作程序不科学，，法律法规不健全等。经济生活中的行为需要法律法规加以规范。我国现行的一些相关法律法规，对民间审计的法律责任作了一些规定，对此本文作了比较详细地介绍，并对不同法律法规对某些相同问题的规定作了比较。对于民间审计法律责任的界定标准，作者提出了自己的见解，认为独立审计准则应该作为司法界判别民间审计法律责任的基本法律依据。
[Abstract]:The appearance of folk audit is the inevitable trend and requirement of economic development. Since the restoration and reconstruction of the CPA system in 1980, the private audit industry has made great progress. In the current market economy, it has become an indispensable part of economic life. Through providing fair, fair and open service to the society, the folk audit provides a certain degree of protection for the folk economic behavior, and plays a certain role in social supervision. At the same time, there are some problems in the development of private audit industry, such as disclosing false information and issuing false audit reports. The result of work which is inconsistent with the fact has objectively caused the influence on economic life and even led to the loss of economic subject. There are many reasons for the failure of civil audit work: there are subjective reasons, such as the one-sided pursuit of income, lack of legal awareness and professionalism, or collusion with the audited side of fraud, etc. There are also objective reasons, If our country folk audit is not mature, the working procedure is not scientific, the laws and regulations are not perfect and so on. The behavior in economic life needs to be regulated by laws and regulations. Some relevant laws and regulations of our country have made some provisions on the legal liability of folk audit, this article has made more detailed introduction, and has made the comparison to the different laws and regulations to some same question stipulation. The author puts forward his own opinion that the independent auditing standard should be regarded as the basic legal basis for judging the legal responsibility of civil audit in the judicial circles.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：D922.27

【共引文献】