【摘要】 近年來，注冊(cè)會(huì)計(jì)師在維護(hù)市場(chǎng)經(jīng)濟(jì)秩序，服務(wù)改革開放方面發(fā)揮了積極的作用，但隨著上市公司近年來頻頻爆發(fā)的會(huì)計(jì)信息造假案件，以及最高人民法院56號(hào)法函的頒布引發(fā)了社會(huì)對(duì)注冊(cè)會(huì)計(jì)師法律責(zé)任的訴訟浪潮，注冊(cè)會(huì)計(jì)師的形象大打折扣。如何既嚴(yán)肅執(zhí)業(yè)紀(jì)律，維護(hù)良好的執(zhí)業(yè)環(huán)境，又保護(hù)注冊(cè)會(huì)計(jì)師的合法權(quán)益，規(guī)避法律責(zé)任風(fēng)險(xiǎn)，成為業(yè)內(nèi)人士重點(diǎn)關(guān)注的問題。本文從解釋注冊(cè)會(huì)計(jì)師法律責(zé)任的含義入手，揭示出注冊(cè)會(huì)計(jì)師法律責(zé)任的范圍和表現(xiàn)形式，隨后分析注冊(cè)會(huì)計(jì)師法律責(zé)任的現(xiàn)狀并指出存在的問題，并針對(duì)這些問題提出了自己的一些建議，最后提出注冊(cè)會(huì)計(jì)師如何避免法律訴訟，以及國(guó)外注冊(cè)會(huì)計(jì)師法律責(zé)任給我們的借鑒，希望對(duì)業(yè)界有所幫助。


【關(guān)鍵詞】 注冊(cè)會(huì)計(jì)師法律責(zé)任 認(rèn)定 現(xiàn)狀 措施和借鑒























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



目錄


引言 - 1 -
一、注冊(cè)會(huì)計(jì)師法律責(zé)任概述 - 1 -
（一）注冊(cè)會(huì)計(jì)師法律責(zé)任的定義 - 2 -
（二）注冊(cè)會(huì)計(jì)師法律責(zé)任的界定 - 2 -
二、注冊(cè)會(huì)計(jì)師法律責(zé)任的內(nèi)容 - 3 -
（一）注冊(cè)會(huì)計(jì)師法律責(zé)任的認(rèn)定 - 3 -
（二）注冊(cè)會(huì)計(jì)師法律責(zé)任的范圍 - 4 -
（三）注冊(cè)會(huì)計(jì)師法律責(zé)任的表現(xiàn)形式 - 4 -
三、注冊(cè)會(huì)計(jì)師法律責(zé)任的現(xiàn)狀和存在的問題 - 5 -
（一）注冊(cè)會(huì)計(jì)師法律責(zé)任的現(xiàn)狀 - 6 -
（二）注冊(cè)會(huì)計(jì)師法律責(zé)任存在的問題 - 7 -
四、注冊(cè)會(huì)計(jì)師避免法律訴訟的措施和借鑒 - 9 -
（一）注冊(cè)會(huì)計(jì)師法律責(zé)任的規(guī)避 - 9 -
（二）注冊(cè)會(huì)計(jì)師法律責(zé)任的解除 - 10 -
（三）國(guó)外注冊(cè)會(huì)計(jì)師法律責(zé)任的借鑒 - 11 -
結(jié)論 - 13 -
致謝語(yǔ) - 14 -
參考文獻(xiàn) - 15 -