| 注册会计师虚假验资民事责任若干问题的探讨 |
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| 引用本文： | 孙德轩,朱文双,张玉娟.注册会计师虚假验资民事责任若干问题的探讨[J].山东工商学院学报,2001,15(1):45-47. |
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| 作者姓名： | 孙德轩 朱文双 张玉娟 |
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| 作者单位： | 中国煤炭经济学院,会计系,山东,烟台,264005 |
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| 摘 要： | 探讨了注册会计师虚假验资民事责任的性质、主体、对其他利害关系人的责任 ,虚假验资报告的鉴定标准、鉴定机构 ,会计师事务所赔偿金额的鉴定及注册会计师民事责任的溯及力。从会计专业法律教育、注册会计师考试制度改革、事务所人员结构三个方面提出了会计师事务所规避潜在诉讼风险的建议。
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| 关 键 词： | 注册会计师 验资 民事责任 鉴定 |
| 文章编号： | 1006-6160(2001)01-0045-03 |
| 修稿时间： | 2000年7月10日 |
On Civil Liabilities of False Funds-Checking |
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| SUN De-xuan,ZHU Wen-shuang,ZHANG Yu-juan.On Civil Liabilities of False Funds-Checking[J].Journal of Shandong Institute of Business and Technology,2001,15(1):45-47. |
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| Authors: | SUN De-xuan ZHU Wen-shuang ZHANG Yu-juan |
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| Abstract: | Researches on the characteristics, the principal part and responsibility of false-checking done by registered accountants as well as the checking standards, the administration and compensation of appraisal. It proposes suggestions to avoid the potential risks of lawsuit by illustrating the importance of law education of accounting majors, the reform of registered accountants' examination system and the personnel structure of law affairs office. |
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| Keywords: | registered accountant funds-checking civil liability appraisal |
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