会计师事务所民事责任研究

发布时间：2018-03-09 08:27

本文选题：会计师事务所　切入点：社会公众　出处：《浙江工商大学》2014年硕士论文　论文类型：学位论文

【摘要】：自从20世纪80年代以来,世界上各个国家的会计师事务所因执业问题发生的民事诉讼案件越来越多。一般而言,会计师事务所的法律责任包括刑事责任、行政责任和民事责任三种。然而在我国的司法实践中,存在着鲜明的“重刑轻民”现象。当会计师事务所因虚假陈述而出具不恰当的审计或验资报告时,一般均由政府监管部门、注册会计师协会进行行政处罚,只有小部分要承担刑事责任,但很少有会计师事务所承担民事责任。这不利于我国当前发展健康的市场经济,损害了投资者和社会公众的利益。故本文主要讨论会计师事务所应承担而未承担的民事责任。本文共分五个部分对会计师事务所的民事责任进行探讨。第一部分,叙述了选取以会计师事务所民事责任为题的背景以及研究会计师事务所民事责任的意义,目的在于使当前会计师事务所去承担那些未承担的责任；第二部分,分析了会计师事务所民事责任的文献综述,并就国内外对这一问题的研究进行了简单的回顾,而且对民事责任进行了概念界定；第三部分,考察会计师事务所民事责任发展历程,分析我国会计师事务所民事责任在法律法规、司法部门、利害关系人以及会计师事务所自身承担责任的能力等方面的现状,对于注册会计师行业的发展,以及相关法制的建设都具有十分重要的理论意义和实践价值；第四部分,从会计师事务所民事责任现状出发分析我国会计师事务所民事赔偿缺席的原因,主要从内外部两个方面进行分析,外部原因包括法律环境的制约、司法部门的不判决、社会公众的不诉讼,内部原因指当法院判决会计师事务所承担民事责任时,会计师事务所承担民事赔偿责任的能力不足也是导致我国会计师事务所民事赔偿缺席的一个原因。第五部分,就我国目前民事责任存在的问题提出自己的对策建议,首先从我国立法上考虑,统一规范和协调我国相关法律,使社会公众能通过法律手段维护利益,其次是在推行特殊普通合伙制的会计师事务所组织形式过程中,面临一些问题给予建议,重点主要是从会计师事务所自身培养能力方面建议我国会计师事务所购买职业责任保险,对职业责任保险进行详细划分,不同规模的事务所采用不同形式的责任保险,第三个是使提取会计师事务所风险基金这个措施落到实处,并根据事务所实际情况进行有效管理,最后是建立一个审计报告鉴定机制,有利于法院部门对民事纠纷的判定等,通过这些建议以期能为解决我国的会计师事务所民事责任承担方面的问题尽自己的一点绵薄之力。本文主要采用规范研究的方法,强调论题的现实性、侧重实践等特色,适当借鉴了比较法社会学等法学领域的研究方法,并且采用了分散而多见的小案例对术语进行了举例解释。本文的贡献和不足包括：在研究思路上强调了从审计职业界长远发展角度出发,适度介入我国注册会计师法律责任的制度建设进程；从多角度分析了我国会计师事务所承担民事责任方面的问题及原因,开辟了新的思路,为我国会计师事务所承担民事责任提供了合理的保障,推进了我国司法结构完善的脚步。不足之处在于在选题上,验资业务或审计业务引起的民事纠纷作为学术论题还是有必要对其进行专门立法研究,本文出于篇幅和作者能力的考虑,对上述问题未予以分开讨论,将其留置作为今后研究中可供拓展和深入的议题。
[Abstract]:Since 1980s, the accounting firm in various countries of the world, because the practice problem occurred in civil litigation cases. More generally, the legal liability of CPA firms including criminal liability, administrative liability and civil liability of three. However, in the judicial practice of our country, there is a distinct "heavylight people" phenomenon. When accountants firm due to false statements and report inappropriate audit or verification, typically by the government supervision departments, the Institute of certified public accountants to carry out administrative punishment, only a small part to bear criminal responsibility, but few firms bear civil liability. This is not conducive to the healthy development of our current market economy, damage to investors and the public interest is mainly focused on the civil liability of accounting firms should bear not bear.
The civil liability of this article is divided into five parts of accounting firms are discussed. The first part describes the selection of the civil liability of CPA firms as the background and research significance of the civil liability of accounting firms, the purpose is to make the accounting firm to take those responsibilities; the second part analyzes the literature review of CPA civil liability then, the domestic and foreign research on this issue were briefly reviewed, and defines the concept of civil liability; the third part of CPA civil liability in the development process, analysis of judicial laws and regulations, Department of CPA civil liability, status of stakeholders and accounting firms own responsibility ability etc. for the development of the CPA industry, and the construction of relevant legal system has ten Important theoretical meaning and practical value; the fourth part, from the present situation of the civil liability of CPA causes the absence of CPA civil compensation, it mainly analyzes from two aspects of internal and external constraints, external reasons including the legal environment, the Department of justice is not ruling, the public is not litigation, the internal reason when the court CPA civil liability, the lack of the accounting firm shall bear civil liability for compensation also led to the CPA civil compensation is absent for a reason. The fifth part puts forward some suggestions on China's current civil liability problems, first from our country legislation, unified norms and coordinate relevant laws in our country, so that the public can safeguard the interests through legal means, followed by the implementation of special normal partnership accounting affairs division The organization form in the process of facing some problems in giving advice, the focus is mainly from the accounting firm itself to cultivate the ability of suggestions of CPA firms in China to buy occupation liability insurance, detailed division of occupation liability insurance, different sizes of firms using different forms of liability insurance, the third is to extract the risk fund to implement the measures of accounting firms effective management, and according to the actual situation of the firm, finally is to establish a mechanism conducive to the identification of the audit report, the Justice Department of civil disputes to determine, through these suggestions in order to solve the civil liability of accounting firms in China bear problems do a bit.
This paper mainly adopts the normative research method, emphasizes the reality of the topic, focuses on practice and other characteristics, and draws lessons from comparative law sociology and other legal research methods, and explains the terms with scattered and common cases.
Contributions and shortcomings of this paper include: in the study emphasized from the perspective of audit occupation long-term development perspective, the process of system construction of appropriate intervention of the legal liability of CPA in China; from the multi angle analysis of CPA legal problems and reasons of civil liability, open up new ideas and provide reasonable protection for the CPA civil liability, to promote China's judicial structure perfect pace. The downside is that the topic on the verification business or audit business caused by civil disputes as the academic topic or the need for special legislative research on it, the length and the ability of the consideration on these issues not to be discussed separately it will, in the future study can be used as retention and further expansion issues.

【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;D922.26;D923

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