【摘要】： 在會計職業(yè)100余年的發(fā)展過程中,在不同的歷史時期和經(jīng)濟(jì)背景下,注冊會計師的法律責(zé)任問題是一個歷久彌新的話題。在我國,二十世紀(jì)90年代中期以后,注冊會計師及會計師事務(wù)所越來越多地被卷入到法律訴訟中去。但是,我國有關(guān)注冊會計師民事責(zé)任的相關(guān)配套法規(guī)的建設(shè)遠(yuǎn)遠(yuǎn)落后于國內(nèi)注冊會計師審計業(yè)務(wù)的發(fā)展,對注冊會計師民事責(zé)任始終沒有一個明確的判定標(biāo)準(zhǔn)。因此,完善我國注冊會計師法律責(zé)任認(rèn)定標(biāo)準(zhǔn)是目前亟待解決的問題。如何認(rèn)定注冊會計師的法律責(zé)任?獨(dú)立審計準(zhǔn)則是否可以作為判斷注冊會計師應(yīng)否承擔(dān)某種不利后果或賠償民事責(zé)任的標(biāo)準(zhǔn)?這實(shí)際上可以歸結(jié)為獨(dú)立審計準(zhǔn)則的法律地位問題。明確獨(dú)立審計準(zhǔn)則的法律地位,不但可以恰當(dāng)界定注冊會計師的法律責(zé)任,保護(hù)注冊會計師的合法權(quán)益,而且對完善獨(dú)立審計準(zhǔn)則,提高審計質(zhì)量,增強(qiáng)審計職業(yè)的信譽(yù),維護(hù)廣大投資者的利益并在此基礎(chǔ)上實(shí)現(xiàn)審計職業(yè)界的良性發(fā)展有著重要的意義。 本文首先從注冊會計師民事法律責(zé)任相關(guān)的法律概念入手,重點(diǎn)對審計侵權(quán)責(zé)任的歸責(zé)原則、過錯判斷標(biāo)準(zhǔn)等一些在法學(xué)界存在爭議的關(guān)鍵領(lǐng)域展開分析,從法律角度闡述了獨(dú)立審計準(zhǔn)則法律地位問題;進(jìn)而從經(jīng)濟(jì)學(xué)的視角對注冊會計師民事責(zé)任歸責(zé)原則和社會公眾與注冊會計師的利益博弈展開了分析,作為對法律分析的輔證;然后在考察借鑒不同歷史時期美國獨(dú)立審計準(zhǔn)則法律地位的基礎(chǔ)上,結(jié)合我國特定的法律和經(jīng)濟(jì)等環(huán)境,對我國獨(dú)立審計準(zhǔn)則的法律地位問題進(jìn)行了研究,認(rèn)為:獨(dú)立審計準(zhǔn)則具有一定的法律地位,應(yīng)當(dāng)作為我國注冊會計師法律責(zé)任認(rèn)定的一般原則,但并非判斷注冊會計師執(zhí)業(yè)時是否存在“過失”的唯一基準(zhǔn)。最后本文就我國目前確定獨(dú)立審計準(zhǔn)則的法律地位存在的一些特殊問題進(jìn)行了思考,并提出了相關(guān)建議。 本文的創(chuàng)新之處在于: 1.本文從法律、會計和經(jīng)濟(jì)三個不同的視角系統(tǒng)深入地探討?yīng)毩徲嫓?zhǔn)則的法律地位問題,克服了前人研究中不夠全面和深入的缺點(diǎn)。 2.結(jié)合審計職業(yè)的行業(yè)特征,運(yùn)用法經(jīng)濟(jì)學(xué)理論,對注冊會計師法律責(zé)任的歸責(zé)原則進(jìn)行了經(jīng)濟(jì)分析。 3.指出確立獨(dú)立審計準(zhǔn)則的法律地位是我國目前進(jìn)行的司法改革所追求的程序意識的體現(xiàn)。
[Abstract]:In the course of the development of accounting profession for more than 100 years, under different historical periods and economic backgrounds, the legal liability of certified public accountants is a new topic for a long time. In China, certified public accountants and accounting firms have been more and more involved in legal proceedings after the mid-1990 s. However, the construction of relevant supporting laws and regulations on the civil liability of certified public accountants in our country lags far behind the development of the audit business of certified public accountants in China, and there is always no clear criterion for judging the civil liability of certified public accountants. Therefore, perfecting the legal liability identification standard of CPA in our country is an urgent problem to be solved at present. How to determine the legal liability of certified public accountants? Can independent auditing standards be used as a criterion for judging whether certified public accountants should bear certain adverse consequences or civil liability for compensation? This can actually be attributed to the legal status of independent audit standards. Defining the legal status of independent audit standards can not only properly define the legal responsibility of certified public accountants and protect the legitimate rights and interests of certified public accountants, but also improve the independent audit standards, improve the audit quality and enhance the credibility of the audit profession. It is of great significance to safeguard the interests of investors and realize the benign development of audit profession on this basis. First of all, this paper starts with the legal concepts related to the civil legal liability of certified public accountants, focusing on the imputation principle of audit tort liability, fault judgment standards and other controversial key areas in the field of law. This paper expounds the legal status of the independent audit standards from the legal point of view. Then from the perspective of economics, this paper analyzes the principle of civil liability imputation of certified public accountants and the game of interests between the public and certified public, as an auxiliary proof of legal analysis. Then, on the basis of investigating and drawing lessons from the legal status of American independent audit standards in different historical periods, combined with the specific legal and economic environment of our country, this paper studies the legal status of independent audit standards in our country. It is considered that the independent audit standards have a certain legal status and should be regarded as the general principles for the identification of the legal liability of certified public accountants in our country, but they are not the only basis for judging whether there is "negligence" in the practice of certified public accountants. Finally, this paper thinks about some special problems existing in determining the legal status of independent audit standards in our country at present, and puts forward some relevant suggestions. The innovations of this paper are as follows: 1. This paper systematically and deeply discusses the legal status of independent audit standards from three different perspectives of law, accounting and economy, which overcome the shortcomings of previous studies that are not comprehensive and in-depth. 2. Based on the industry characteristics of audit profession and the theory of law and economics, this paper makes an economic analysis on the imputation principle of legal liability of certified public accountants. 3. It is pointed out that the establishment of the legal status of independent audit standards is the embodiment of the procedural consciousness pursued by the judicial reform in our country at present.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：D922.27

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 李可;比較法視角下的注冊會計師審計獨(dú)立性法律規(guī)制研究[D];中國海洋大學(xué);2011年

2 潘勤;獨(dú)立審計準(zhǔn)則在注冊會計師民事責(zé)任中的運(yùn)用研究[D];四川大學(xué);2007年

3 田恩軍;論“嚴(yán)重不負(fù)責(zé)任”在中介組織犯罪中的認(rèn)定[D];貴州大學(xué);2009年

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本文編號：2476410