| 我国注册会计师虚假陈述之原因及立法完善 |
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| 引用本文： | 万翠英.我国注册会计师虚假陈述之原因及立法完善[J].石家庄经济学院学报,2004,27(3):334-337. |
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| 作者姓名： | 万翠英 |
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| 作者单位： | 河北经贸大学,经济研究所,河北,石家庄,050091 |
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| 摘 要： | 通过分析注册会计师虚假陈述的原因,指出规范注册会计师独立审计行为的关键是建立健全相关法律制度,并从完善注册会计师虚假陈述的民事责任制度,建立完善的执业准则,营造良好的执业环境,建立相应的激励制度等方面提出了立法建议。
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| 关 键 词： | 注册会计师 虚假陈述 立法 |
| 文章编号： | 1007-6875(2004)03-0334-04 |
| 修稿时间： | 2003年11月10 |
Reason and Legislative Improvement for the CPA' s Misstatements in China |
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| WAN Cui-ying.Reason and Legislative Improvement for the CPA'''' s Misstatements in China[J].Journal of Shijiazhuang University of Economics,2004,27(3):334-337. |
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| Authors: | WAN Cui-ying |
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| Abstract: | By analyzing the reason of the CPA' s misstatements, this essay points out that the key to normalize the performance of CPA is to establish and strengthen law system. In order to avoid the CPA' s misstatements, we should improve their civil liability and regulation, establish a good conditions and responding system to encourage the people who find and disclose the misstatements. |
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| Keywords: | certified public accountant misstatements legislation |
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