【摘要】 近年來，注冊會計師在維護市場經(jīng)濟秩序，服務改革開放方面發(fā)揮了積極的作用，但隨著上市公司近年來頻頻爆發(fā)的會計信息造假案件，以及最高人民法院56號法函的頒布引發(fā)了社會對注冊會計師法律責任的訴訟浪潮，注冊會計師的形象大打折扣。如何既嚴肅執(zhí)業(yè)紀律，維護良好的執(zhí)業(yè)環(huán)境，又保護注冊會計師的合法權益，規(guī)避法律責任風險，成為業(yè)內(nèi)人士重點關注的問題。本文從解釋注冊會計師法律責任的含義入手，揭示出注冊會計師法律責任的范圍和表現(xiàn)形式，隨后分析注冊會計師法律責任的現(xiàn)狀并指出存在的問題，并針對這些問題提出了自己的一些建議，最后提出注冊會計師如何避免法律訴訟，以及國外注冊會計師法律責任給我們的借鑒，希望對業(yè)界有所幫助。


【關鍵詞】 注冊會計師法律責任 認定 現(xiàn)狀 措施和借鑒























On CPA’s Legal responsibility

Abstract: In recent years, CPA has played a positive role in maintaining the order of market economy, service reform and opening-up, but with the listing Corporation in recent years, the frequent outbreak of accounting information fraud cases, and the Supreme People's court in 56 letter of law promulgate caused a society of registered accountants legal liability in the wave of litigation, the CPA's image damaged greatly. How to maintain a good environment, protect the CPA's rights and interests of CPA, and avoid legal liability risk becomes the personage inside course of study focus on the problem. This article first explained the legal responsibility of the registered accountant 's meaning, reveals the legal responsibility of the registered accountant 's scope and form, then analysis of the legal responsibility of the registered accountant 's present situation and points out the existing problems, and aimed at these questions to propose some suggestions, finally put forward to avoid CPA legal proceedings, as well as foreign CPA legal liability to our reference, I hope it can do some help for the industry.



Key words: CPA ‘s legal responsibility Determination Present situation

Measures and draw lessons from



目錄


引言 - 1 -
一、注冊會計師法律責任概述 - 1 -
（一）注冊會計師法律責任的定義 - 2 -
（二）注冊會計師法律責任的界定 - 2 -
二、注冊會計師法律責任的內(nèi)容 - 3 -
（一）注冊會計師法律責任的認定 - 3 -
（二）注冊會計師法律責任的范圍 - 4 -
（三）注冊會計師法律責任的表現(xiàn)形式 - 4 -
三、注冊會計師法律責任的現(xiàn)狀和存在的問題 - 5 -
（一）注冊會計師法律責任的現(xiàn)狀 - 6 -
（二）注冊會計師法律責任存在的問題 - 7 -
四、注冊會計師避免法律訴訟的措施和借鑒 - 9 -
（一）注冊會計師法律責任的規(guī)避 - 9 -
（二）注冊會計師法律責任的解除 - 10 -
（三）國外注冊會計師法律責任的借鑒 - 11 -
結論 - 13 -
致謝語 - 14 -
參考文獻 - 15 -