| 完善注册会计师行业民事责任体系的思考 |
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| 引用本文： | 刘晓光,白世秀,施捷.完善注册会计师行业民事责任体系的思考[J].商业研究,2007(4):196-200. |
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| 作者姓名： | 刘晓光 白世秀 施捷 |
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| 作者单位： | 1. 东北林业大学,经济管理学院,黑龙江,哈尔滨,150040
2. 哈尔滨市国家税务局,黑龙江,哈尔滨,150010 |
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| 摘 要： | 随着上市公司造假丑闻的不断披露,注册会计师行业的民事法律责任也日益受到关注。它不仅直接关系到注册会计师行业自身的生存和发展,而且影响着整个社会经济秩序的健康运行。为此,立足于注册会计师行业民事责任的基本内容,从会计学与法学相结合的角度,剖析了我国现行注册会计师行业民事责任体系存在的突出问题,进而提出了对其加以改进、完善的具体设想。
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| 关 键 词： | 注册会计师 会计师事务所 民事责任 侵权责任 违约责任 |
| 文章编号： | 1001-148X(2007)04-0196-03 |
| 收稿时间： | 08 31 2006 12:00AM |
| 修稿时间： | 2006年8月31日 |
On Perfecting CPA Civil Liability System |
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| LIU Xiao-guang,BAI Shi-xiu,SHI Jie.On Perfecting CPA Civil Liability System[J].Commercial Research,2007(4):196-200. |
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| Authors: | LIU Xiao-guang BAI Shi-xiu SHI Jie |
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| Institution: | 1. College of Economics and Management, Northeast Forestry University, Harbin 150040, China ; 2. Harbin State Tax Bureau ,Harbin 150010, China |
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| Abstract: | With the continual disclosure of forgery scandal about listed companies,the CPA civil liability system has gained more social concerns than ever.It affects not only the survival and development of the CPAs'industry itself,but also healthy operating of the whole socioeconomic order.With regand to the basic content of the CPA civil liability,this paper analyzes the main problems existing in the current CPA civil liability system and puts forward some specific meas- ures of improvement by following the laws concerned. |
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| Keywords: | CPA accounting firm civil liability tort liability liability for breach of contracts |
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