發(fā)布時(shí)間：2019-03-24 20:05

【摘要】：目前,以信息披露為核心的股票發(fā)行注冊(cè)制改革正在有計(jì)劃地逐步推進(jìn)。欺詐發(fā)行以及信息披露違法案件一直都是證監(jiān)會(huì)監(jiān)管的重點(diǎn),然而,注冊(cè)會(huì)計(jì)師(CPA)在相關(guān)案件中承擔(dān)的法律責(zé)任卻存在著"重行政、刑事,輕民事"的傾向,行政處罰的政策導(dǎo)向性明顯,不能充分體現(xiàn)法律的震懾作用和經(jīng)濟(jì)救濟(jì)功能。我國(guó)注冊(cè)會(huì)計(jì)師承擔(dān)的三種法律責(zé)任形式中,只有以民事法律責(zé)任為主體的形式能夠適應(yīng)注冊(cè)制改革的需要。為了建立健全注冊(cè)制改革環(huán)境下的配套設(shè)施,約束和規(guī)范注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)行為,切實(shí)保護(hù)中小投資者的利益,需要重視對(duì)CPA民事法律責(zé)任形式的運(yùn)用,重構(gòu)以民事責(zé)任為主體的注冊(cè)會(huì)計(jì)師法律責(zé)任體系。
[Abstract]:At present, the reform of stock issuance registration system with information disclosure as the core is advancing step by step in a planned way. The issue of fraud and illegal cases of information disclosure have always been the focus of supervision by CSRC. However, the legal liability of CPA (CPA) in related cases has the tendency of "emphasizing administration, criminal, light civil". The policy orientation of administrative punishment is obvious, which can not fully reflect the deterrent effect and economic relief function of law. Of the three forms of legal liability undertaken by CPA in China, only the form with civil legal liability as the main body can meet the needs of the reform of the registration system. In order to establish and perfect the supporting facilities under the reform environment of the registration system, restrict and standardize the practising behavior of certified public accountants, and effectively protect the interests of small and medium-sized investors, it is necessary to pay attention to the application of the form of civil legal liability of CPA. To reconstruct the legal liability system of CPA with civil liability as the main body.
【作者單位】： 山東財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：2015年教育部人文社會(huì)科學(xué)研究規(guī)劃基金青年基金(15YJC790084)
【分類號(hào)】：D922.287
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本文編號(hào)：2446632