论注册会计师的法律责任.doc
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论注册会计师的法律责任,【摘要】 近年来，注册会计师在维护市场经济秩序，服务改革开放方面发挥了积极的作用，但随着上市公司近年来频频爆发的会计信息造假案件，以及最高人民法院56号法函的颁布引发了社会对注册会计师法律责任的诉讼浪潮，注册会计师的形象大打折扣。如何既严肃执业纪律，维护良好的执业环境，又保护注册会计师的合法权益，规避法律责任风险，成为...
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【摘要】 近年来，注册会计师在维护市场经济秩序，服务改革开放方面发挥了积极的作用，但随着上市公司近年来频频爆发的会计信息造假案件，以及最高人民法院56号法函的颁布引发了社会对注册会计师法律责任的诉讼浪潮，注册会计师的形象大打折扣。如何既严肃执业纪律，维护良好的执业环境，又保护注册会计师的合法权益，规避法律责任风险，成为业内人士重点关注的问题。本文从解释注册会计师法律责任的含义入手，揭示出注册会计师法律责任的范围和表现形式，随后分析注册会计师法律责任的现状并指出存在的问题，并针对这些问题提出了自己的一些建议，最后提出注册会计师如何避免法律诉讼，以及国外注册会计师法律责任给我们的借鉴，希望对业界有所帮助。
【关键词】 注册会计师法律责任 认定 现状 措施和借鉴
On CPA’s Legal responsibility
Abstract: In recent years, CPA has played a positive role in maintaining the order of market economy, service reform and opening-up, but with the listing Corporation in recent years, the frequent outbreak of accounting information fraud cases, and the Supreme People's court in 56 letter of law promulgate caused a society of registered accountants legal liability in the wave of litigation, the CPA's image damaged greatly. How to maintain a good environment, protect the CPA's rights and interests of CPA, and avoid legal liability risk becomes the personage inside course of study focus on the problem. This article first explained the legal responsibility of the registered accountant 's meaning, reveals the legal responsibility of the registered accountant 's scope and form, then analysis of the legal responsibility of the registered accountant 's present situation and points out the existing problems, and aimed at these questions to propose some suggestions, finally put forward to avoid CPA legal proceedings, as well as foreign CPA legal liability to our reference, I hope it can do some help for the industry.
Key words: CPA ‘s legal responsibility Determination Present situation
Measures and draw lessons from
目录
引言 - 1 -
一、注册会计师法律责任概述 - 1 -
（一）注册会计师法律责任的定义 - 2 -
（二）注册会计师法律责任的界定 - 2 -
二、注册会计师法律责任的内容 - 3 -
（一）注册会计师法律责任的认定 - 3 -
（二）注册会计师法律责任的范围 - 4 -
（三）注册会计师法律责任的表现形式 - 4 -
三、注册会计师法律责任的现状和存在的问题 - 5 -
（一）注册会计师法律责任的现状 - 6 -
（二）注册会计师法律责任存在的问题 - 7 -
四、注册会计师避免法律诉讼的措施和借鉴 - 9 -
（一）注册会计师法律责任的规避 - 9 -
（二）注册会计师法律责任的解除 - 10 -
（三）国外注册会计师法律责任的借鉴 - 11 -
结论 - 13 -
致谢语 - 14 -
参考文献 - 15 -
【关键词】 注册会计师法律责任 认定 现状 措施和借鉴
On CPA’s Legal responsibility
Abstract: In recent years, CPA has played a positive role in maintaining the order of market economy, service reform and opening-up, but with the listing Corporation in recent years, the frequent outbreak of accounting information fraud cases, and the Supreme People's court in 56 letter of law promulgate caused a society of registered accountants legal liability in the wave of litigation, the CPA's image damaged greatly. How to maintain a good environment, protect the CPA's rights and interests of CPA, and avoid legal liability risk becomes the personage inside course of study focus on the problem. This article first explained the legal responsibility of the registered accountant 's meaning, reveals the legal responsibility of the registered accountant 's scope and form, then analysis of the legal responsibility of the registered accountant 's present situation and points out the existing problems, and aimed at these questions to propose some suggestions, finally put forward to avoid CPA legal proceedings, as well as foreign CPA legal liability to our reference, I hope it can do some help for the industry.
Key words: CPA ‘s legal responsibility Determination Present situation
Measures and draw lessons from
目录
引言 - 1 -
一、注册会计师法律责任概述 - 1 -
（一）注册会计师法律责任的定义 - 2 -
（二）注册会计师法律责任的界定 - 2 -
二、注册会计师法律责任的内容 - 3 -
（一）注册会计师法律责任的认定 - 3 -
（二）注册会计师法律责任的范围 - 4 -
（三）注册会计师法律责任的表现形式 - 4 -
三、注册会计师法律责任的现状和存在的问题 - 5 -
（一）注册会计师法律责任的现状 - 6 -
（二）注册会计师法律责任存在的问题 - 7 -
四、注册会计师避免法律诉讼的措施和借鉴 - 9 -
（一）注册会计师法律责任的规避 - 9 -
（二）注册会计师法律责任的解除 - 10 -
（三）国外注册会计师法律责任的借鉴 - 11 -
结论 - 13 -
致谢语 - 14 -
参考文献 - 15 -
