本文選題：注冊會計師　切入點：民事責(zé)任　出處：《東北財經(jīng)大學(xué)》2005年碩士論文

【摘要】：隨著一系列會計造假案的曝光,社會公眾越來越關(guān)心會計誠信問題,在譴責(zé)管理當(dāng)局欺詐、舞弊的同時,社會公眾也開始將矛頭指向?qū)媹蟊磉M(jìn)行審計的注冊會計師,他們指責(zé)進(jìn)行會計報表審計的注冊會計師沒有履行應(yīng)有的義務(wù),沒有發(fā)現(xiàn)企業(yè)會計報表中存在的錯誤和舞弊。在這種環(huán)境背景下,關(guān)于會計師事務(wù)所的質(zhì)量控制問題也日益受到關(guān)注,不少學(xué)者也開始從會計師事務(wù)所的質(zhì)量控制方面著手進(jìn)行相關(guān)問題的研究。但是在研究的方向上,大多數(shù)學(xué)者都更側(cè)重從會計師事務(wù)所可控因素方面著手進(jìn)行研究,而在不可控因素方面,卻很少有人問津。但是仔細(xì)觀察我國會計師事務(wù)所的執(zhí)業(yè)行為,我們不難發(fā)現(xiàn),在注冊會計師行業(yè)中,存在著劣幣驅(qū)逐良幣的怪現(xiàn)象,即嚴(yán)格按照獨立審計準(zhǔn)則執(zhí)業(yè)的事務(wù)所很難爭取到審計業(yè)務(wù),而傾向于和管理當(dāng)局妥協(xié)的會計師事務(wù)所卻總是有大批的審計業(yè)務(wù)。究其原因,筆者認(rèn)為,影響?yīng)毩徲嬞|(zhì)量的內(nèi)因和外因同樣重要,二者都不可偏廢,如果只注重內(nèi)因的管理,那么外部制度設(shè)計的不合理就會扭曲會計師事務(wù)所的職業(yè)行為。 本篇文章就是從影響會計師事務(wù)所的外因著手,通過對大量資料分析、比較后,從新制度經(jīng)濟(jì)學(xué)的角度對獨立審計民事責(zé)任進(jìn)行了研究,力求在歸納總結(jié)前人經(jīng)驗的基礎(chǔ)上對獨立審計民事責(zé)任的研究有所突破。文章包括三個部分: 第一部分對獨立審計民事責(zé)任的概念和構(gòu)成要件進(jìn)行簡要的介紹,并闡述了注冊會計師民事責(zé)任在保障會計信息質(zhì)量、保護(hù)投資者權(quán)益方面重要作用。 第二部分通過對我國民事責(zé)任制度現(xiàn)狀的分析,指出現(xiàn)階段我國民事責(zé)任制度存在的缺陷,在上述分析的基礎(chǔ)上,筆者又從外部制度著手,分析了現(xiàn)階段影響我國民事責(zé)任制度作用發(fā)揮的其他因素,如會計師事務(wù)所的組織形式,注冊會計師職業(yè)責(zé)任保險等。 第三部分在第二部分分析結(jié)論的基礎(chǔ)上,提出了改善我國獨立審計民事責(zé)任制度的具體措施:即首先應(yīng)該健全我國的獨立審計民事責(zé)任制度;其次,
[Abstract]:With the exposure of a series of accounting fraud cases, the public is more and more concerned about the problem of accounting integrity. While accusing the management of fraud and fraud, the public has also begun to take aim at the certified public accountants who audit the accounting statements.They accused the CPA who audited the accounting statements of failing to meet their due obligations and finding errors and fraud in the corporate accounting statements.In this environment, the quality control of accounting firms has been paid more and more attention, and many scholars have begun to study the related problems from the quality control of accounting firms.However, in the direction of research, most scholars focus more on the controllable factors of accounting firms, but few on uncontrollable factors.However, by carefully observing the practice of accounting firms in China, it is not difficult to find that there is a strange phenomenon of Bad money drives out good in the profession of certified public accountants.That is, it is very difficult for firms that practice according to independent auditing standards to obtain audit services, while accounting firms that tend to compromise with management always have a large number of audit services.The author thinks that both internal and external factors which affect the quality of independent audit are equally important. If we only pay attention to the management of internal causes, then the unreasonable design of external system will distort the professional behavior of accounting firms.This article is from the impact of the external causes of accounting firms, through the analysis of a large number of data, comparison, from the perspective of the new institutional economics of the independent audit of civil liability was studied.On the basis of summing up the previous experience, the author tries to make a breakthrough in the research of independent audit civil liability.The article consists of three parts:The first part briefly introduces the concept and elements of the civil liability of independent audit, and expounds the important role of civil liability of CPA in ensuring the quality of accounting information and protecting the rights and interests of investors.In the second part, by analyzing the present situation of civil liability system in China, the author points out the defects of civil liability system in our country at the present stage. On the basis of the above analysis, the author proceeds from the external system.This paper analyzes other factors that affect the function of civil liability system in China at present, such as the organizational form of accounting firms, the professional liability insurance of certified public accountants, and so on.The third part, based on the conclusion of the second part, puts forward the concrete measures to improve the civil liability system of independent audit in our country: firstly, we should perfect the civil liability system of independent audit in our country; secondly,
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D922.27;D923

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張儒芳;建立我國注冊會計師職業(yè)責(zé)任保險制度的探討[D];西南財經(jīng)大學(xué);2007年

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本文編號：1693040