發(fā)布時(shí)間：2018-12-16 01:28

【摘要】： 當(dāng)前我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)面臨著“訴訟風(fēng)暴”的局面，會(huì)計(jì)界和法律界在 注冊(cè)會(huì)計(jì)師對(duì)利害關(guān)系人的賠償責(zé)任上存在諸多分歧。但我國(guó)相關(guān)法律法規(guī)和 司法解釋對(duì)責(zé)任模式都沒(méi)有具體、明確的規(guī)定，，司法實(shí)踐中亦尺度不一，造成 一定的混亂狀況。 本文試圖通過(guò)理論與實(shí)踐結(jié)合的分析方法，聯(lián)系外國(guó)司法實(shí)踐和理論發(fā) 展，明確我國(guó)會(huì)計(jì)師事務(wù)所對(duì)利害關(guān)系人承擔(dān)責(zé)任的性質(zhì)、概念和構(gòu)成要件， 提出我國(guó)會(huì)計(jì)師事務(wù)所對(duì)利害關(guān)系人承擔(dān)審計(jì)責(zé)任的新模式以及證券法領(lǐng)域會(huì) 計(jì)師事務(wù)所對(duì)利害關(guān)系人承擔(dān)審計(jì)責(zé)任的新模式。 本文分七部分： 第一部分介紹了注冊(cè)會(huì)計(jì)師審計(jì)的產(chǎn)生、發(fā)展、作用及在我國(guó)的現(xiàn)狀。 第二部分分析了注冊(cè)會(huì)計(jì)師行業(yè)面臨的“訴訟爆炸”局面和我國(guó)會(huì)計(jì)界與 法律界對(duì)注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任存在的諸多分歧。 第三部分研究了引起我國(guó)“訴訟風(fēng)暴”的德陽(yáng)會(huì)計(jì)師所案和最高人民法院 的相關(guān)司法解釋，探討了我國(guó)法律法規(guī)和司法解釋的不足及其引起的司法實(shí)踐 混亂狀況。 第四部分研究了外國(guó)司法實(shí)踐中注冊(cè)會(huì)計(jì)師審計(jì)侵權(quán)責(zé)任的理論和實(shí)踐， 提出了我國(guó)會(huì)計(jì)師事務(wù)所對(duì)利害關(guān)系人承擔(dān)責(zé)任的新模式。 第五部分研究了證券法領(lǐng)域注冊(cè)會(huì)計(jì)師審計(jì)對(duì)利害關(guān)系人的侵權(quán)責(zé)任，提 出了我國(guó)證券法領(lǐng)域會(huì)計(jì)師事務(wù)所對(duì)利害關(guān)系人承擔(dān)責(zé)任的新模式。 第六部分論述了會(huì)計(jì)師事務(wù)所對(duì)利害關(guān)系人的賠償責(zé)任性質(zhì)是侵權(quán)民事責(zé) 任，其責(zé)任構(gòu)成要件為一般侵權(quán)責(zé)任的構(gòu)成要件。 第七部分闡述了會(huì)計(jì)界與法律界的分歧所在及解決之道。
[Abstract]:At present, the CPA industry in our country is facing the situation of "litigation storm". There are many differences between the accounting profession and the legal profession on the liability of CPA to the interested parties. However, the relevant laws and regulations and judicial interpretation of our country have no specific and clear provisions on the liability model, and the standards are different in judicial practice, resulting in a certain confusion. By combining theory with practice, this paper attempts to make clear the nature, concept and constitutive elements of the liability of Chinese accounting firms to interested parties by connecting with foreign judicial practice and theory development. This paper puts forward a new model of audit responsibility of accounting firms to interested parties in China and a new model of audit responsibility of accounting firms to interested parties in the field of securities law. This paper is divided into seven parts: the first part introduces the emergence, development, function and current situation of CPA audit in China. The second part analyzes the situation of "litigation explosion" faced by CPA industry and the differences between Chinese accounting profession and legal profession on CPA audit responsibility. The third part studies the case of Deyang accountant Institute and the relevant judicial interpretation of the Supreme people's Court, which caused the "litigation storm" in China. This paper probes into the deficiency of laws and regulations and judicial interpretation in our country and the confusion in judicial practice. The fourth part studies the theory and practice of CPA's audit tort liability in foreign judicial practice, and puts forward a new mode of accounting firm's liability to interested parties. The fifth part studies the tort liability of CPA audit to the interested parties in the field of securities law, and puts forward a new model of accounting firms' liability to the interested parties in the field of securities law. The sixth part discusses that the nature of the liability of the accounting firm to the interested parties is tort civil liability, and the constitutive elements of its liability is the general tort liability. The seventh part expounds the difference between the accounting profession and the legal profession and the solution.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2000
【分類號(hào)】：D922.27

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 于萌;論我國(guó)企業(yè)會(huì)計(jì)信息失真防治的立法完善[D];中國(guó)政法大學(xué);2003年

2 許慧;注冊(cè)會(huì)計(jì)師民事責(zé)任研究[D];蘇州大學(xué);2004年

本文編號(hào)：2381631