CPA法律责任:基于完善《注册会计师法》的若干思考

现行《注册会计师法》是1994年1月1日颁布实施的。该法施行以来,对于促进我国注册会计师事业的发展,维护社会公共利益和投资者的合法权益,发挥了积极作用。但是,随着我国社会主义市场经济深入发展,出现了诸多新情况、新问题,对注册会计师提出了许多更高的要求,迫切需要通过修订《注册会计师法》补充完善。本文针对当前我国注册会计师法律责任规范现状,提出了建立民事责任为主,行政和刑事责任为辅的注册会计师法律责任体系架构,以期为完善《注册会计师法》提供对策建议。

CPA legal responsibility: thinking basing on perfecting "registered accountant law"

The current “ registered accountant law” in use was issued and put into use on Jan. 1, 1994, and it has exerted a positive influence in the promotion of the development of registered accountancy and in the protection of public social interest and the legal interest of investors. However, with the further development of socialist market economy in our country, there have arisen some challenges to the registered accountant, which means that the law needs to be improved. The author of this paper aims to further this improvement by suggesting that a legal framework with civil responsibility as the major and the administration and legal responsibility as the minor should be established to meet these new challenges.