注册会计师职业责任保险制度问题研究

发布时间：2018-05-12 00:07

本文选题：注册会计师 + 会计师事务所　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：近几年来,由于财务舞弊或管理不善而破产的企业数量逐渐增多,一方面,投资人和利害关系人会面临巨大的损失;另一方面,为企业出具审计报告的注册会计师常常因为未能发现或揭示这些问题而被指控,有些还会被要求赔偿损失。无论是因为整个社会对注册会计师行业的高要求,还是因为此类事件发生的频率越来越高,从世界范围内的司法实践中看,注册会计师行业所承担的法律责任逐渐受到了更多的关注。与此同时,我国正在推进会计师事务所从有限责任制向合伙制的转制工作,也意味着注册会计师在面临民事诉讼时从有限责任向无限责任的转变,执业风险进一步加强。为了应对这些问题,注册会计师职业责任保险制度成为会计师事务所有效应对民事责任风险的手段。为了促进注册会计师职业责任保险在我国的发展,自1999年中国人民保险公司制定的《注册会计师职业责任保险条款》到2015年7月1日开始施行的《会计师事务所职业责任保险暂行办法》,我国的注册会计师职业责任保险制度实现了从无到有,但是仍然存在诸多方面的问题,发展步伐始终缓慢。注册会计师职业责任保险在我国的发展存在着投保、承保的积极性不高、地区发展不均衡、保险产品落后,与发达国家差距过大等问题。针对这些问题,会计师事务所、法律规范和保险公司三方面都存在着一些不足。在借鉴了发达国家及地区注册会计师职业责任保险制度的成熟经验后,可以从逐步向强制性职业责任保险过渡,将职业责任保险与职业风险基金有机结合、继续健全和完善民事法律体系、适当扩大承保范围、构建多层次的保险计划以及选择事故发生制的承保方式等方面完善我国注册会计师职业责任保险制度。
[Abstract]:In recent years, the number of enterprises that have been bankrupt because of financial fraud or mismanagement has been increasing. On the one hand, investors and stakeholders will face huge losses; on the other hand, CPA who issued audit reports for enterprises is often accused of failing to discover or revealing these questions, and some will be required to compensate for losses. As a result of the high demand for the CPA industry in the whole society, or because of the increasing frequency of such events, the legal responsibility undertaken by the CPA industry has been gradually paid more attention to from the judicial practice worldwide. At the same time, China is promoting the accounting firms from the limited liability system to the public accountants. The transformation of the partnership system also means that the CPA has changed from limited liability to unlimited liability in the face of civil litigation, and the practice risk is further strengthened. In order to cope with these problems, the CPA occupational liability insurance system has become a means to the public accountants' risk of civil liability. The development of occupational liability insurance in China, since the People's Insurance Company of China set up the occupational liability insurance clause of the CPA in 1999 and the Interim Measures for the occupational liability insurance of CPA firms to be implemented in July 1, 2015, the occupational liability insurance system of CPA in China has been achieved, but there are still many of them. With respect to the problems, the pace of development has always been slow. The professional liability insurance of Certified Public Accountants exists in the development of our country, the enthusiasm of the underwriting is not high, the regional development is not balanced, the insurance products are backward, and the gap is too big with the developed countries. For these problems, there are three aspects of the accountants' Affairs Office, the legal norm and the insurance company. After learning from the mature experience of the professional liability insurance system of Certified Public Accountants in developed countries and regions, it is possible to integrate the occupational liability insurance with the occupational risk fund, continue to improve and perfect the civil law system, expand the scope of insurance and establish a multi-level insurance system. We should improve the CPAs liability insurance system in China through the risk plan and the selection of insurance system for accident occurrence.

【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】：2017
【分类号】：F233;F842.69

【参考文献】