| 注册会计师法律责任的功能及其组合分析 |
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| 引用本文： | 王晔,黄晓波. 注册会计师法律责任的功能及其组合分析[J]. 财会通讯, 2005, 0(12) |
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| 作者姓名： | 王晔 黄晓波 |
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| 作者单位： | 大同大学，沈阳农业大学经济贸易学院 山西 大同 037004，沈阳 辽宁 110161 |
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| 摘 要： | 本文对注册会计师法律责任的功能体系和法律责任功能的组合问题进行了初步探讨,认为注册会计师法律责任的解决冲突、沟通期望、弥补损失、抑制、威慑功能是法律责任的功能的具体延伸,是法律责任的惩罚、补偿、预防功能的组合运用。
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| 关 键 词： | 法律责任 注册会计师法律责任 功能 组合 |
Analysis On Function And Combination Of The Legal Responsibilities Of The CPA |
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| Wang Ye Huan Xiaobo. Analysis On Function And Combination Of The Legal Responsibilities Of The CPA[J]. Communication of Finance and Accounting, 2005, 0(12) |
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| Authors: | Wang Ye Huan Xiaobo |
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| Abstract: | This article analyzes function system and combination of the Legal Responsibilities of the CPA,and draws a conclusion that functions of the Legal Responsibilities of the CPA,including resolution of conflict,communication of expectations damage recovery,deterrence and restraint,are extension of the Legal Responsibilities functions,and are also combination of functions of the Legal Responsibilities,which is punishment function,compensation function and protection function. |
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| Keywords: | Legal responsibilities The legal responsibilities of the CPA Function Combination |
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