论注册会计师责任保险制度

注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义.在我国,注册会计师责任保险尚处于起步阶段,无论是需求还是供给都存在不足.但随着我国虚假陈述民事诉讼制度的不断完善,注册会计师的法律诉讼风险将大大提高.为了降低事务所的执业风险、保护受到虚假陈述侵害的投资者利益,我国应当借鉴其他国家和地区的经验,完善我国的注册会计师责任保险制度,并建立相关的配套措施,促进注册会计师责任保险制度的发展.

On CPA' s Professional Liability Insurance

CPA's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively.Professional liability insurance does not mean CPAs would not undertake liability when they submit false audit reporting intentionally.In the western,CPA's professional liability insurance is booming.In China,however,the CPA's professional liability insurance system is still undeveloped.With the developing of civil process for misrepresentation,the legal risk of Chinese CPAs will increase sharply.So,it's vital to adopt professional liability insurance system for auditing firms and CPAs.We should take steps to promote the CPA's professional liability insurance system.