| 知识经济时代管理会计的新领域—智力资本 |
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| 引用本文： | 邓福贤.知识经济时代管理会计的新领域—智力资本[J].华东经济管理,2002,16(1):147-148. |
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| 作者姓名： | 邓福贤 |
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| 作者单位： | 江西财经大学会计学院,江西南昌,330013 |
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| 摘 要： | 本文在分析注册会计师验资诉讼败诉原因的基础上 ,针对司法界与会计界就验资报告的真实性、合法性界定在认识方面的分歧 ,提出了解决分歧的思路 ,并论述了注册会计师在验资诉讼案中如何维护自己的权益 ,尽可能减少损失的方法。
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| 关 键 词： | 会计师事务所 验资诉讼 法律责任 |
| 文章编号： | 1007-5097(2002)-0147-02 |
| 收稿时间： | 2001/11/20 0:00:00 |
| 修稿时间： | 2001年11月20 |
Probes into CPA loss in litigation of capital verification the way to respond |
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| DENG Fu-xian.Probes into CPA loss in litigation of capital verification the way to respond[J].East China Economic Management,2002,16(1):147-148. |
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| Authors: | DENG Fu-xian |
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| Institution: | School of Accountancy,Jiangxi University of Finance and Economics,Nanchang 330013,China |
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| Abstract: | This article analyses the causes of CPA's lose in capital verification litigation.Further to that it also disuss the method for CPA firms to protect their rights and interests,reduce the possible loss in lawsuits on capital verification when the judicial organ and accountant circles have divergent idea in acknowlege the reliabitity legality of a verification report. |
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| Keywords: | CPA firm litigation of capital verification law liability |
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