我国注册会计师职业责任保险的发展问题及其对策

发布时间：2018-05-03 12:45

本文选题：注册会计师 + 会计师事务所　；参考：《西南财经大学》2014年硕士论文

【摘要】：注册会计师,是指具备会计专业学历、拥有一定财务和审计领域的工作经验、通过全国统一考试合格并依法取得注册会计师证书、接受委托并能够独立从事审计、会计咨询、会计服务等业务的执业人员。注册会计师职业责任保险是责任保险的一个重要范畴,其基本内容概括如下：注册会计师作为被保险人,在进行执业活动的过程中,因过失行为而对委托人和其他利害关系人造成了经济损失,若受害者向被保险人提出索赔,则由保险公司在约定限额内承担赔偿责任。从世界范围来看,各国审计失败的案例频繁发生,控告注册会计师的民事诉讼也在急剧增加,如何对注册会计师的职业风险进行有效分散和转移,已成为注册会计师行业和保险业共同关注的重点,其中职业责任保险就是一个重要途径。开展并推广注册会计师职业责任保险,对我国注册会计师行业的稳健发展、资本市场的规范完善乃至社会主义市场经济的健康运作都有着重大的现实意义,它既是注册会计师行业分散和转移风险的必要手段,又是资本市场合理运作的有效保障,也是促进市场经济健康发展的有力措施。我国注册会计师职业责任保险的起步较晚。1999年,中国人民保险公司制定了《注册会计师职业责任保险条款》,开创了我国注册会计师责任保险的先河。2000年7月14日,中国平安保险深圳分公司与深圳市注册会计师协会签订了注册会计师职业责任保险的承保协议,它是我国第一份专门承保注册会计师责任风险的保单。同年7月20日,中国平安保险上海分公司与上海市注册会计师协会签订了注册会计师职业责任保险的合作协议,立信、大华、长江等9家上海本土会计师事务所当场签下了总保额约5200万元的保险合同,成为我国首批投保职业责任保险的会计师事务所。从发展现状来看,我国的注册会计师职业责任保险还存在很多问题。比如法律规范方面,相关法制建设比较滞后,长期缺乏注册会计师民事责任的赔偿机制；市场运作方面,会计师事务所的组织方式多为有限责任制,保险需求相对较低；保险技术方面,保险合同规定的责任范围较为狭窄,费率厘定不尽合理,保险公司能够提供的保障服务也非常有限。英美等发达国家的注册会计师职业责任保险起步较早,市场较为成熟,已经积累了大量的实践经验。因此针对注册会计师职业责任保险的现状,我国可以在借鉴发达国家成熟经验的基础上,着手解决多方面的棘手问题,从而促进该险种的推广和优越性的发挥。本文共分为五个部分,每部分的主要内容和观点如下。第一部分：自1980年注册会计师制度恢复以来,我国的注册会计师行业已经经历了34年的发展。笔者根据中国注册会计师协会的统计资料和财政部会计司的研究报告,以2012年度作为考察年份,分别从行业的收入规模、会计师事务所的规模分布以及事务所的人员结构这三个方面,简要介绍了我国注册会计师行业的现状。随后从服务领域、人才培养、行业监管和对外交流等多个方面,综合概括了我国注册会计师行业未来的发展趋势。第二部分：笔者首先阐释了注册会计师法律责任客观存在的法理依据,并就注册会计师的民事责任、刑事责任和行政责任进行了分类说明。然后描述了注册会计师承担法律责任的三种情形,并特别阐述了注册会计师民事责任的四项归责原则,对其基本概念、重要主张和适用情况都进行了介绍。最后根据国内外经济形势和审计环境的发展变化,揭示出注册会计师法律责任不断拓展的发展趋势,并解释了其表现和原因。第三部分：面对注册会计师法律责任客观存在的事实和法律责任不断扩大的趋势,笔者从会计师事务所、职业风险分散体系以及注册会计师行业这三个角度出发,分析了我国开展注册会计师职业责任保险的必要性。随后从保险市场的供求双方着手,进一步讨论了现阶段我国推广注册会计师职业责任保险的可行性。在这之后,笔者对我国的注册会计师职业责任保险发展历程进行了回顾,简要介绍了该险种的发展现状。紧接着,笔者着眼于法律规范、市场运作和保险技术三个方面,详细揭露了我国注册会计师职业责任保险面临的复杂问题,同时深入分析了造成这些问题的具体原因,这是本文重点讨论的内容之一。第四部分：发达国家的注册会计师职业责任保险起步较早,发展较为充分,保险制度也更加成熟,因此其积累的大量实践经验非常值得我国借鉴。笔者选择英美两国为代表,分别介绍了两国保险市场开展注册会计师职业责任保险的具体操作和运行机制。第五部分,针对我国注册会计师职业责任保险面临的发展困境,结合发达国家保险市场的成熟经验,笔者从法律规范、市场运作和保险技术三个层面提出了问题对策,这也是本文的主要研究目的。在法律规范层面,笔者认为相关民事法律体系的不健全是制约我国注册会计师职业责任保险的根本因素,因此首要任务就是大力推进注册会计师民事法律制度的建设,加快修订和完善相关法律法规；同时,现阶段我国注册会计师的法律责任,具有明显的重行政刑事责任、轻民事责任的特征,从而削弱了注册会计师职业责任保险的经济价值,抑制了该险种的市场需求,对此笔者呼吁建立和完善针对注册会计师民事责任的赔偿机制；利害关系人的范围是注册会计师民事责任的核心问题,其大小最能反映出法律在公众利益与行业利益之间的价值取向,因此笔者建议,对利害关系人的范围进行明确界定,增强相关民事法律的可操作性；作为注册会计师行业规范,独立审计准则既是注册会计师在执业活动中应遵循的行为准则,也是评价注册会计师执业质量的权威性标准,因此在确定其法律地位的基础上,还应进一步树立其法律权威,使注册会计师能够在法律诉讼中充分发挥其合理抗辩的作用。在市场运作层面,由于强制性保险具备巨大的优势,笔者认为我国可以探索实施强制性注册会计师职业责任的基本保险,以保险市场的稳定供给来为该险种的发展奠定基础；职业风险基金作为分散和转移注册会计师责任风险的另一个有效方式,对职业责任保险具有补充和支持的作用,因此应当将两者进行有机结合,不断推动我国注册会计师职业责任保险制度的完善；职业责任保险市场的规范有序,还离不开优良的职业道德约束,所以应当全面加强注册会计师的职业道德教育,有效缓解保险市场上存在的道德风险和逆向选择问题。在保险技术层面,笔者认为职业责任保险的承保范围,应当随着义务范围的扩张和服务领域的拓展而适度放宽,从而为注册会计师行业提供充分全面的保险保障；在选择承保方式的问题上,笔者建议统一采用更加符合注册会计师行业风险特征和发展规律的事故发生制；面对我国注册会计师行业地域发展不均衡和中小型事务所占主体的现状,保险公司还应根据不同地区以及不同规模事务所的具体情况,制定一个分级差、有弹性的费率体系,建立个多层次、广覆盖的保险计划。本文的主要贡献是：(1)通过经济学与法学的交叉研究,在详细阐述会计、审计、法律等领域专业问题和主要争议的基础上,全面深入地分析了注册会计师的职业风险；(2)通过保险学的视角对注册会计师的责任风险进行换位思考,使得我国注册会计师职业责任保险所存在的问题更容易被揭示,能够更有针对性地解决这些问题；(3)针对我国注册会计师行业的发展现状及其存在的问题,结合我国经济、法律层面的基本情况,向我国注册会计师职业责任保险的发展提出了建设性意见。本文的主要不足在于：(1)作为国际保险财务与会计方向的学生,由于专业领域的局限,使得笔者在保险精算方面的知识相对薄弱,无法对目前我国注册会计师职业责任保险的费率体系进行深入研究,因此针对这方面存在的问题,笔者无法提供更加专业具体和更具操作性的技术方案,只能在宏观层面上提出一些相对笼统的改进意见；(2)由于文章篇幅的限制,笔者对于我国注册会计师职业责任保险的问题应对策略和制度完善措施,仍然存在其他方面的重要内容未加探讨,比如应该采取怎样的方式对强制性基本保险进行具体运作、如何利用会计师事务所的转制契机来推动注册会计师职业责任保险的发展等,这些问题都需要日后的持续关注。
[Abstract]:A certified public accountant (CPA) refers to an accountant who has a professional record of accounting and has a certain experience in the field of Finance and audit, which is qualified by the national unified examination and obtained the certificate of certified public accountants according to the law. It is entrusted and can be independently engaged in auditing, accounting consulting and accounting services. The liability insurance of Certified Public Accountants is the responsibility and insurance. An important category of insurance, its basic contents are summarized as follows: as the insured, the certified public accountant, in the process of practicing the practice, has made economic losses to the principal and other stakeholders for the negligent act. If the victim is lodged a claim against the insured, the insurance company shall bear the liability for compensation within the prescribed limit.
In the world, the cases of failure of audit frequently occur in various countries, and the civil litigation of CPA is increasing rapidly. How to effectively disperse and transfer the professional risk of Certified Public Accountants has become the focus of CPA industry and insurance industry, and occupational liability insurance is an important way.
It is of great practical significance for the sound development of CPA industry, the standardization of capital market and the healthy operation of the socialist market economy. It is not only a necessary means for the decentralization and transfer of risk in the CPA industry, but also the rational operation of the capital market. Effective protection is also a powerful measure to promote the healthy development of the market economy.
The professional liability insurance of Certified Public Accountants in China started late in.1999 years. The People's Insurance Company of China established the term of occupational liability insurance for Certified Public Accountants (CPA), which pioneered the.2000 year of CPA liability insurance in China in July 14th. China's Ping An insurance Shenzhen branch signed the CPA with the CPA of Shenzhen. The liability insurance agreement of occupational liability insurance is the first policy to guarantee the risk of liability for Certified Public Accountants in China. In July 20th of the same year, China Ping An insurance Shanghai branch signed the cooperative agreement with the CPA professional liability insurance of CPA with the Shanghai Municipal Certified Public Accountants Association, 9 domestic accountants in Shanghai, Dahua and Changjiang River On the spot, it signed an insurance contract with a total guarantee amount of about 52 million yuan, and became the first accounting firm to insure professional liability insurance in China.
From the current situation of development, there are still many problems in the occupational liability insurance of CPA in our country. For example, the legal norms, the lagging of relevant legal system construction, the long-term lack of compensation mechanism for the civil liability of CPA, the market operation, the organization of accounting firms are mostly limited liability system, and the insurance demand is relatively low In terms of insurance technology, the scope of liability stipulated in the insurance contract is relatively narrow, and the rate setting is not reasonable. The insurance services provided by insurance companies are also very limited.
The professional liability insurance of Certified Public Accountants in the developed countries, such as Britain and America, is early, and the market is more mature and has accumulated a lot of practical experience. Therefore, in view of the present situation of Certified Public Accountants' occupational liability insurance, we can solve many difficult problems on the basis of the mature experience of the developed countries and promote the insurance. The promotion and superiority play.
This article is divided into five parts. The main contents and viewpoints of each part are as follows.
The first part: since the recovery of CPA system in 1980, the CPA industry in China has experienced 34 years' development. According to the statistical data of CPA and the Research Report of the accounting department of the Ministry of finance, the author takes the year of 2012 as an investigation year, from the income scale of the industry and the rules of the accounting firm. In the three aspects of the model distribution and the staff structure of the firm, the present situation of CPA industry in China is briefly introduced. Then, the future development trend of CPA industry in China is summarized from many aspects, such as service field, talent training, industry supervision and foreign exchange.
The second part: the author first explains the legal basis of the objective existence of the legal responsibility of CPA, and classifies the civil liability, criminal responsibility and administrative responsibility of CPA, and then describes the three cases of the CPA's liability for the legal responsibility, and specifically expounds the four return of the CPA's civil liability. The principle of responsibility is introduced, and its basic concepts, important ideas and application conditions are introduced. Finally, according to the development and changes of the economic situation and audit environment at home and abroad, the development trend of the continuous expansion of the legal responsibility of Certified Public Accountants is revealed, and its performance and reasons are explained.
The third part: in the face of the fact that the legal responsibility of CPA is objectively existing and the trend of increasing legal responsibility, the author analyzes the necessity of developing CPA occupational liability insurance in China from the three angles of the accounting firm, the decentralized system of occupational risk and the industry of certified public accountants. The supply and demand sides begin to further discuss the feasibility of promoting CPA occupational liability insurance at the present stage. After this, the author reviews the development course of CPA occupational liability insurance in China and briefly introduces the development status of this kind of insurance. Then, the author focuses on the legal norms, market operation and insurance technology. In the three aspects, the complicated problems faced by CPA occupational liability insurance in China are revealed in detail. At the same time, the specific reasons for these problems are deeply analyzed. This is one of the main contents of this paper.
The fourth part: the professional liability insurance of Certified Public Accountants in developed countries starts early, develops more fully, and the insurance system is more mature. Therefore, a large amount of practical experience it accumulates is worthy of our country's reference. The author chose the British and American countries as the representative, and introduced the specific insurance of Certified Public Accountants in the two countries. Operation and operation mechanism.
In the fifth part, in view of the development dilemma of CPA occupational liability insurance in China and the mature experience of the developed countries' insurance market, the author puts forward the countermeasures from three aspects of legal norms, market operation and insurance technology, which is the main purpose of this paper.
At the level of legal norms, the author thinks that the unsound system of the relevant civil law is the fundamental factor restricting the occupational liability insurance of CPA in China. Therefore, the primary task is to promote the construction of the civil legal system of CPA and to speed up the revision and improvement of the relevant laws and regulations. At the same time, the law of CPA in China is at the present stage. The law responsibility, with obvious administrative criminal responsibility and light civil liability, weakens the economic value of Certified Public Accountants' occupational liability insurance and inhibits the market demand of the insurance. The author calls for the establishment and improvement of the compensation mechanism for the civil liability of CPA; the scope of the interested persons is the CPA people. The core of the responsibility is the size of the responsibility, which reflects the value orientation of the law between the public and the industry. Therefore, the author suggests that the scope of the stakeholders should be clearly defined and the relevant civil law can be enhanced. As a standard of certified public accountants, the independent auditing standards are both certified public accountants in practice. The rules of conduct that should be followed are also an authoritative standard for evaluating the quality of certified public accountants. Therefore, on the basis of their legal status, the legal authority should be further established so that the certified public accountants can fully play the role of their reasonable defense in the legal proceedings.
On the market operation level, due to the enormous advantages of compulsory insurance, I think that China can explore the basic insurance for the implementation of compulsory CPA professional responsibility and lay the foundation for the development of the insurance with the stable supply of the insurance market; the vocational risk fund is another risk of separating and transferring CPA responsibility. The effective way is to complement and support the occupational liability insurance. Therefore, the two should be combined organically to promote the perfection of the occupational liability insurance system of CPA in China; the standard and orderly market of the occupational liability insurance can not be separated from the good professional morality and morality, so the CPA should be strengthened in an all-round way. Professional ethics education can effectively alleviate the moral hazard and adverse selection problems existing in the insurance market.
At the level of insurance technology, the author believes that the coverage of occupational liability insurance should be moderately relaxed with the expansion of the scope of duty and the expansion of the service field, so as to provide full and comprehensive insurance guarantee for the CPA industry. On the question of choosing the way of insurance, the author suggests that it should be more consistent with the industry of certified public accountants. In the face of the unbalanced regional development of the CPA industry and the current situation of the small and medium-sized firms in China's CPA industry, the insurance companies should also formulate a different and elastic rate system based on the specific conditions of different regions and different scale firms, and establish a multi level and extensive coverage. Insurance plan.
The main contributions of this paper are: (1) through the cross study of economics and law, on the basis of detailed description of the professional problems and main disputes in the fields of accounting, audit, law and other fields, the professional risk of CPA is analyzed thoroughly and deeply. (2) the risk of liability of CPA is transposed through the perspective of insurance, which makes me The problems existing in the occupational liability insurance of national certified public accountants are easier to be revealed and can be more targeted to solve these problems. (3) in view of the current situation and existing problems of the CPA industry in China and the basic situation of our country's economy and the legal level, the development of professional liability insurance of CPA in China is put forward. Constructive comments.
The main shortcomings of this article are: (1) as the financial and accounting direction of the international insurance, the students in the field of professional field are relatively weak in the insurance actuarial knowledge, and can not make a deep study on the rate system of the occupational liability insurance of CPA in our country. Therefore, the author has nothing to do with the problems in this respect. The law provides more specific and more operational technical solutions, and can only put forward some relatively general improvement opinions on the macro level. (2) because of the limitation of the text, the author has not added important content to other aspects of the countermeasures and system improvement measures of the professional liability insurance of CPA in China. Such as how to operate the compulsory basic insurance and how to make use of the turning point of the accounting firm to promote the development of CPA professional liability insurance, these problems need to be paid more and more attention in the future.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F842.69

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