论注册会计师审计对利害关系人的赔偿责任
发布时间：2018-12-16 01:28
【摘要】： 当前我国注册会计师行业面临着“诉讼风暴”的局面，会计界和法律界在 注册会计师对利害关系人的赔偿责任上存在诸多分歧。但我国相关法律法规和 司法解释对责任模式都没有具体、明确的规定，，司法实践中亦尺度不一，造成 一定的混乱状况。 本文试图通过理论与实践结合的分析方法，联系外国司法实践和理论发 展，明确我国会计师事务所对利害关系人承担责任的性质、概念和构成要件， 提出我国会计师事务所对利害关系人承担审计责任的新模式以及证券法领域会 计师事务所对利害关系人承担审计责任的新模式。 本文分七部分： 第一部分介绍了注册会计师审计的产生、发展、作用及在我国的现状。 第二部分分析了注册会计师行业面临的“诉讼爆炸”局面和我国会计界与 法律界对注册会计师审计责任存在的诸多分歧。 第三部分研究了引起我国“诉讼风暴”的德阳会计师所案和最高人民法院 的相关司法解释，探讨了我国法律法规和司法解释的不足及其引起的司法实践 混乱状况。 第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践， 提出了我国会计师事务所对利害关系人承担责任的新模式。 第五部分研究了证券法领域注册会计师审计对利害关系人的侵权责任，提 出了我国证券法领域会计师事务所对利害关系人承担责任的新模式。 第六部分论述了会计师事务所对利害关系人的赔偿责任性质是侵权民事责 任，其责任构成要件为一般侵权责任的构成要件。 第七部分阐述了会计界与法律界的分歧所在及解决之道。
[Abstract]:At present, the CPA industry in our country is facing the situation of "litigation storm". There are many differences between the accounting profession and the legal profession on the liability of CPA to the interested parties. However, the relevant laws and regulations and judicial interpretation of our country have no specific and clear provisions on the liability model, and the standards are different in judicial practice, resulting in a certain confusion. By combining theory with practice, this paper attempts to make clear the nature, concept and constitutive elements of the liability of Chinese accounting firms to interested parties by connecting with foreign judicial practice and theory development. This paper puts forward a new model of audit responsibility of accounting firms to interested parties in China and a new model of audit responsibility of accounting firms to interested parties in the field of securities law. This paper is divided into seven parts: the first part introduces the emergence, development, function and current situation of CPA audit in China. The second part analyzes the situation of "litigation explosion" faced by CPA industry and the differences between Chinese accounting profession and legal profession on CPA audit responsibility. The third part studies the case of Deyang accountant Institute and the relevant judicial interpretation of the Supreme people's Court, which caused the "litigation storm" in China. This paper probes into the deficiency of laws and regulations and judicial interpretation in our country and the confusion in judicial practice. The fourth part studies the theory and practice of CPA's audit tort liability in foreign judicial practice, and puts forward a new mode of accounting firm's liability to interested parties. The fifth part studies the tort liability of CPA audit to the interested parties in the field of securities law, and puts forward a new model of accounting firms' liability to the interested parties in the field of securities law. The sixth part discusses that the nature of the liability of the accounting firm to the interested parties is tort civil liability, and the constitutive elements of its liability is the general tort liability. The seventh part expounds the difference between the accounting profession and the legal profession and the solution.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2000
【分类号】：D922.27
本文编号：2381631
[Abstract]:At present, the CPA industry in our country is facing the situation of "litigation storm". There are many differences between the accounting profession and the legal profession on the liability of CPA to the interested parties. However, the relevant laws and regulations and judicial interpretation of our country have no specific and clear provisions on the liability model, and the standards are different in judicial practice, resulting in a certain confusion. By combining theory with practice, this paper attempts to make clear the nature, concept and constitutive elements of the liability of Chinese accounting firms to interested parties by connecting with foreign judicial practice and theory development. This paper puts forward a new model of audit responsibility of accounting firms to interested parties in China and a new model of audit responsibility of accounting firms to interested parties in the field of securities law. This paper is divided into seven parts: the first part introduces the emergence, development, function and current situation of CPA audit in China. The second part analyzes the situation of "litigation explosion" faced by CPA industry and the differences between Chinese accounting profession and legal profession on CPA audit responsibility. The third part studies the case of Deyang accountant Institute and the relevant judicial interpretation of the Supreme people's Court, which caused the "litigation storm" in China. This paper probes into the deficiency of laws and regulations and judicial interpretation in our country and the confusion in judicial practice. The fourth part studies the theory and practice of CPA's audit tort liability in foreign judicial practice, and puts forward a new mode of accounting firm's liability to interested parties. The fifth part studies the tort liability of CPA audit to the interested parties in the field of securities law, and puts forward a new model of accounting firms' liability to the interested parties in the field of securities law. The sixth part discusses that the nature of the liability of the accounting firm to the interested parties is tort civil liability, and the constitutive elements of its liability is the general tort liability. The seventh part expounds the difference between the accounting profession and the legal profession and the solution.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2000
【分类号】：D922.27
【引证文献】
相关硕士学位论文 前2条
1 于萌;论我国企业会计信息失真防治的立法完善[D];中国政法大学;2003年
2 许慧;注册会计师民事责任研究[D];苏州大学;2004年
本文编号：2381631
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