试论注册会计师法律责任问题

随着市场经济的发展，注册会计师法律责任问题受到人们的普遍重视。一方面注册会计师不仅要对委托人负责，而且要对整个社会公众负责；另一方面，注册会计师应该寻求避免责任和受到法律保护的对策。因此，非常有必要对注册会计师法律责任问题进行探讨。一、导致注册会计师法律责任的原因（一）注册会计师单方的责任１违反审计业务约定书的规定注册会计师执行审计业务，应当按照审计业务约定书的内容进行，如果注册会计师违反约定，则要承担法律责任；如果未完成约定的审计业务，未按期提交审计报告或未履行约定的审计责任与义务，将所知道的…     

我国注册会计师法律责任现状分析

随着注册会计师社会地位的日益提高，其所负的法律责任也在不断增强，本文试图通过对我国注册会计师法律责任产生原因及现实的分析，提出若干建议与措施，旨在进一步完善我国注册会计师法律体系，使我国的注册会计师事业能在一个理想的环境中健康发展。一、我国注册会计师法律责任产生的原因（一）内在原因首先是注册会计师本身的原因，如某些注册会计师法律意识淡薄，在审计工作中常常忽略责任，存在侥幸心理，认为风险不足以引起损失；某些注册会计师职业道德素质低下，执业行为不规范，未实施必要的审计程序。在“琼民源”案中，中华会计…     

证券市场信息披露中的虚假会计信息行为及其责任——兼论注册会计师的责任认定

在我国证券市场上,经注册会计师审计的上市公司财务会计报表屡屡出现造假,严重地破坏了证券市场的“公开、公平、公正”原则和广大投资者的利益。本文依据法律规定剖析了虚假会计信息的各种行为及其法律责任,并进而讨论了为其审计的注册会计师应承担的法律责任。     

基于信息披露视角的注册会计师法律责任研究

在虚假陈述泛滥、信息披露制度被严重扭曲的证券市场中,注册会计师作为信息披露质量控制的最重要一道关卡,在其中起着不可或缺的作用.一系列虚假陈述案曝光之后,世界各国纷纷对注册会计师执业质量发出质疑,审计失败情况屡屡出现的原因究竟是什么?注册会计师行业如何走出公信力危机?证券信息披露制度的严肃性如何落实?证券市场的秩序如何得到维持?带着这一系列问题,经过对证券市场虚假陈述现象的深入研究,笔者深刻认识到造成这一局面的重要原因之一是:注册会计师法律责任不明确,尤其是民事责任缺位、出具虚假报告的法律责任成本太低.因此,加强对注册会计师法律责任的研究,建立完善的民事赔偿机制,无论是对维护证券市场秩序、保护投资者利益,还是对注册会计师行业重树公信力都至关重要.     

独立审计准则推行中存在的矛盾与解决途径

独立审计准则是用来规范注册会计师执行审计业务，获取审计证据，形成审计结论，出具审计报告的专业标准。1985年以来我国先后发布了四批独立审计准则共38项，有力推动了我国注册会计师事业的快速发展。但由于注册会计师业务的不断扩展，社会对注册会计师执业质量的要求不断提高以及我国注册会计师执业环境不理想等原因，独立审计准则在执行中还存在诸多矛盾。     

国外有关注册会计师民事法律责任研究述要

注册会计师(因国外文献多用“审计师”,本文将“注册会计师”、“审计师”两词通用)面临的法律责任包括刑事责任、民事责任和行政责任。这三种法律责任性质不同、承担责任的方式不同,在法律的实现中担负着不同的功能。刑事责任和行政责任主要体现了“惩罚”,民事责任主要体现了“补偿”(吴弘,2001)。我国注册会计师在审计失败的情况下,通常被处以行政责任和刑事责任。本文以证券市场中注册会计师的民事法律责任为研究对象,对国外相关研究的状况和成果作一简要介绍,希望能为我国证券市场民事责任制度建立提供有益的帮助。审计师法律责任功能…     

注册会计师审计中的职业谨慎

面对注册会计师法律责任的扩展和被诉讼案件的急剧增加,注册会计师该如何减少审计过失,避免法律诉讼?除了增强注册会计师执业的独立性,最重要的一点是要求注册会计师在执业时保持应有的职业谨慎。在审计工作中,注册会计师保持应有的职业怀疑和谨慎态度是降低审计风险、避免审计失败的有效途径。以下是笔者对注册会计师在不同的审计阶段应持有的职业谨慎的一些认识。一、计划阶段应有的职业谨慎(一)业务约定时的职业谨慎依据审计准则的有关规定,会计师事务所无论承接何种业务,都应当与委托人签订审计约定书。在签订审计业务约定书之前,注册会…     

注册会计师审计制度中的民事赔偿机制探讨

在现代市场经济中，尤其是在证券市场条件下，注册会计师及其事务所承担的独立审计业务发挥着重要的经济监督作用。一套有效的民事责任赔偿机制是注册会计师及其事务所正确履行其审计职责的重要保证，本文对注册会计师审计业务中的民事赔偿机制相关问题作一具体探讨。     

浅议注册会计师职业责任保险与审计风险

《注册会计师法》第2条规定:"注册会计师是依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员."对于注册会计师在从事法定业务中要承担的法律责任,《注册会计师法》和《独立审计准则》分别作了相应的规定.     

论上市公司审计舞弊原因及治理

在证券市场中上市公司审计舞弊屡有发生,早期的“中天勤-银广夏”案件和近期刚被查处的“中磊-万福生科”案件都严重影响了审计公信力.也损害了投资者支资本市场的信心,导致近年来中国股市一直处于熊市状态.本文阐述了上市公司审计舞弊及其危害性,基于注册会计师法律道德及会计师事务所产权维度分析了法律风险偏低、职业道德失范、会计师事务所产权不合理是导上市审计舞弊的主要原因.并提出强化注册会计师的法律责任,加强注册会计师职业道德建设以及完善会计师事务所产权等治理审计舞弊的相关建议.     

经营负债杠杆与金融负债杠杆效应的差异性检验

本文将企业的负债划分为经营负债与金融负债,以2001—2005年期间沪深两市A股上市公司为样本,比较检验了经营负债杠杆与金融负债杠杆对公司创值能力和成长性影响的差异性。结果发现:①经营负债杠杆比金融负债杠杆对公司的创值能力和成长性产生更大更显著的积极效应,即拥有更多的经营负债更能提升公司的创值能力和成长性;②两种负债的杠杆效应均存在"规模效应",即公司的规模越小,杠杆效应越强;③金融负债杠杆与经营负债杠杆具有显著的互补性,即随着金融负债杠杆比率的增加,经营负债杠杆效应会显著增强;反之亦然。显然,本文的研究结论对企业制定其负债安排策略具有一定的启示意义。     

递延所得税核算问题探究——解读资产、负债的计税基础

2006新准则有关所得税核算的一个重大变化,是从原来的"应付税款法"变为"纳税影响会计法",且要求企业采用"资产负债表债务法"核算其递延所得税。"资产负债表债务法"的关键问题是确定资产、负债的计税基础,资产、负债的计税基础确定了,其暂时性差异也就确定了,相应地,递延所得税资产或递延所得税负债的确认、计量也就迎刃而解了。本文结合国际上对资产、负债的计税基础的阐释,结合我国实际情况,提出了一套确定资产、负债计税基础的切实可行的程序和方法。     

Financial reporting for employee stock options: liabilities or equity?

This study seeks to determine whether employee stock options share key characteristics of liabilities or equity. Consistent with warrant pricing theory, we find that common equity risk and expected return are negatively associated with the extent to which a firm has outstanding employee stock options, which is opposite to the association for liabilities. We also find the following. (1) The association is positive for firms that reprice options and less negative for firms that have options with longer remaining terms to maturity, which indicates that some employee stock options have characteristics that make them more similar to liabilities. (2) Leverage measured based on treating options as equity has a stronger positive relation with common equity risk than leverage measured based on treating options as liabilities. (3) The sensitivity of employee stock option value to changes in asset value mirrors that of common equity value and is opposite to that of liability value. Also, we find that, unlike liabilities, employee stock options have substantially higher risk and expected return than common equity. Our findings are not consistent with classifying employee stock options as liabilities for financial reporting if classification were based on the directional association of a claim with common equity risk and expected return. Rather, our findings suggest the options act more like another type of equity.     

权力异化、国家审计与地方政府负债

地方官员权力异化和国家审计监管对地方政府负债行为有显著影响。官员权力异化越严重,地方政府债务增长速度越快,债务风险越大。但是,国家审计监管力量越强,越有可能降低官员权力异化对地方政府负债的影响程度,进而降低地方政府负债增长速度和债务风险。结果表明,较强的国家审计监管力度有助于防止地方政府官员权力滥用和寻租,规范地方政府融资行为。     

The association between fair value measurements and banks' discretionary accounting choices

This study examines the association between fair value measurements and banks' discretionary loan loss provisions using regulatory financial data from 2009 to 2016 for a sample of U.S. public bank holding companies. I find that banks recognizing larger proportions of fair value assets and liabilities based on level 2 and level 3 inputs are associated with lower discretionary loan loss provisions. However, there is no significant association between level 1 fair value assets and liabilities and discretionary loan loss provisions. When pre-managed earnings are lower, banks with larger proportions of level 2 and level 3 fair value assets and liabilities report smaller discretionary loan loss provisions to inflate earnings. Banks reporting larger proportions of level 2 and level 3 fair value assets and liabilities are more likely to use discretionary loan loss provisions to beat earnings benchmarks and manage tier one capital ratios. Overall, the results support the proposition that fair value assets and liabilities based on level 2 and level 3 inputs are less transparent and are subject to more discretion regarding loan loss provisions.     

寿险公司负债价值计量研究

有效的资产负债管理以寿险公司资产和负债价值的正确计量为基础。寿险负债的长期性和多种嵌入期权的特性使寿险公司资产负债管理更具复杂性。寿险负债价值计量的精算方法注重于它的死亡率风险测定的技术秘诀和期限的长期性,但该方法使期权的效应无从体现,也使在利率和被保险人行为的静态假设不成立的前提下,负债价值被低估的情况发生。因此,必须辅之于财务方法来测量期权在寿险合约中的价值。本文对寿险合约中期权价值的测量及其对ALM的作用也做了探讨。     

Self‐Fulfilling Prophecies of Failure: The Endogenous Balance Sheets of Distressed Companies

This article analyses a problem at the intersection of accounting, law, and economics: the economically efficient operation of legal arrangements for company failure is undermined because valuations of assets and liabilities become unstable once a firm is distressed. The paper draws on the three disciplines to show the pivotal role of asset and liability valuations in answering the legal question, whether the firm is insolvent, and the economic question, whether the firm should fail and its assets be redeployed to an alternative use. U.S. and U.K. evidence reveals a disconcerting indeterminacy in these processes: the probability that a firm will fail affects significantly the valuations assigned to assets and liabilities; but at the same time the valuation of assets and liabilities itself determines the probability of failure. This balance sheet endogeneity is then shown to delay economically efficient management changes under debtor‐oriented U.S. Chapter 11, and to induce unnecessary costly bankruptcy with creditor‐oriented U.K. receivership/administration. Recent cases trace this endogeneity in failures involving often controversial countermanding of huge financial claims.     

我国外部均衡调节中的估值效应分析

世界金融一体化促进各国对外资产与负债迅速增长。资产价格的非预期变化使一国对外净资产更多地暴露于资本收益和损失风险中,因此,如何实现有利于一国外部均衡的估值效应就显得日益重要。本文对估值效应的理论模型和计量方法进行梳理,并对我国对外净资产变化中的估值效应进行实证分析,结果发现存在负的估值效应,表明我国通过经常项目盈余所聚积的大量资源正在不断地向国外无偿转移,这就要求对外资产管理水平稳步提高。     

Bank funds management in an efficient market

This paper discusses general principles for choosing bank assets and liabilities, for deciding on when to make a loan and what interest rate to charge, for pricing funds transfer services such as the handling of checks, for establishing compensating balance requirements, and for dealing with government regulation. The discussion assumes markets are efficient and deals first with an unregulated environment and then with policies in the face of regulatory constraints. Most of the policies which would be optimal in an unregulated environment will be optimal in the regulated environment such as in the U.S. today, because it is relatively easy to get around most of the regulations that are applied to banks by the use of non-deposit liabilities, compensating balances and negative checking accounts.     

Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition,measurement, estimation and conservatism

We report that International Financial Reporting Standards (IFRS) are inconsistent with respect to the recognition and measurement of liabilities, both in the conceptual framework for financial reporting and in accounting standards themselves. We demonstrate that this arises in part because the International Accounting Standards Board (IASB) does not make a conceptual distinction between the process of measurement, which requires a currently observable measurement attribute, and the process of estimation, which is inherently subjective. The IASB employs only the logic and language of measurement, while actually requiring entities to report both measurements and estimates in financial statements. Our contribution is to identify and interpret this conceptual conflict, to demonstrate that this has particular relevance to accounting for liabilities, and to draw implications for accounting research and policy with respect to recognition, measurement and conservatism.