本文選題：注冊(cè)會(huì)計(jì)師 + 會(huì)計(jì)師事務(wù)所��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：注冊(cè)會(huì)計(jì)師,是指具備會(huì)計(jì)專(zhuān)業(yè)學(xué)歷、擁有一定財(cái)務(wù)和審計(jì)領(lǐng)域的工作經(jīng)驗(yàn)、通過(guò)全國(guó)統(tǒng)一考試合格并依法取得注冊(cè)會(huì)計(jì)師證書(shū)、接受委托并能夠獨(dú)立從事審計(jì)、會(huì)計(jì)咨詢(xún)、會(huì)計(jì)服務(wù)等業(yè)務(wù)的執(zhí)業(yè)人員。注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)是責(zé)任保險(xiǎn)的一個(gè)重要范疇,其基本內(nèi)容概括如下：注冊(cè)會(huì)計(jì)師作為被保險(xiǎn)人,在進(jìn)行執(zhí)業(yè)活動(dòng)的過(guò)程中,因過(guò)失行為而對(duì)委托人和其他利害關(guān)系人造成了經(jīng)濟(jì)損失,若受害者向被保險(xiǎn)人提出索賠,則由保險(xiǎn)公司在約定限額內(nèi)承擔(dān)賠償責(zé)任。 從世界范圍來(lái)看,各國(guó)審計(jì)失敗的案例頻繁發(fā)生,控告注冊(cè)會(huì)計(jì)師的民事訴訟也在急劇增加,如何對(duì)注冊(cè)會(huì)計(jì)師的職業(yè)風(fēng)險(xiǎn)進(jìn)行有效分散和轉(zhuǎn)移,已成為注冊(cè)會(huì)計(jì)師行業(yè)和保險(xiǎn)業(yè)共同關(guān)注的重點(diǎn),其中職業(yè)責(zé)任保險(xiǎn)就是一個(gè)重要途徑。 開(kāi)展并推廣注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn),對(duì)我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)的穩(wěn)健發(fā)展、資本市場(chǎng)的規(guī)范完善乃至社會(huì)主義市場(chǎng)經(jīng)濟(jì)的健康運(yùn)作都有著重大的現(xiàn)實(shí)意義,它既是注冊(cè)會(huì)計(jì)師行業(yè)分散和轉(zhuǎn)移風(fēng)險(xiǎn)的必要手段,又是資本市場(chǎng)合理運(yùn)作的有效保障,也是促進(jìn)市場(chǎng)經(jīng)濟(jì)健康發(fā)展的有力措施。 我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的起步較晚。1999年,中國(guó)人民保險(xiǎn)公司制定了《注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)條款》,開(kāi)創(chuàng)了我國(guó)注冊(cè)會(huì)計(jì)師責(zé)任保險(xiǎn)的先河。2000年7月14日,中國(guó)平安保險(xiǎn)深圳分公司與深圳市注冊(cè)會(huì)計(jì)師協(xié)會(huì)簽訂了注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的承保協(xié)議,它是我國(guó)第一份專(zhuān)門(mén)承保注冊(cè)會(huì)計(jì)師責(zé)任風(fēng)險(xiǎn)的保單。同年7月20日,中國(guó)平安保險(xiǎn)上海分公司與上海市注冊(cè)會(huì)計(jì)師協(xié)會(huì)簽訂了注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的合作協(xié)議,立信、大華、長(zhǎng)江等9家上海本土?xí)?jì)師事務(wù)所當(dāng)場(chǎng)簽下了總保額約5200萬(wàn)元的保險(xiǎn)合同,成為我國(guó)首批投保職業(yè)責(zé)任保險(xiǎn)的會(huì)計(jì)師事務(wù)所。 從發(fā)展現(xiàn)狀來(lái)看,我國(guó)的注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)還存在很多問(wèn)題。比如法律規(guī)范方面,相關(guān)法制建設(shè)比較滯后,長(zhǎng)期缺乏注冊(cè)會(huì)計(jì)師民事責(zé)任的賠償機(jī)制；市場(chǎng)運(yùn)作方面,會(huì)計(jì)師事務(wù)所的組織方式多為有限責(zé)任制,保險(xiǎn)需求相對(duì)較低；保險(xiǎn)技術(shù)方面,保險(xiǎn)合同規(guī)定的責(zé)任范圍較為狹窄,費(fèi)率厘定不盡合理,保險(xiǎn)公司能夠提供的保障服務(wù)也非常有限。 英美等發(fā)達(dá)國(guó)家的注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)起步較早,市場(chǎng)較為成熟,已經(jīng)積累了大量的實(shí)踐經(jīng)驗(yàn)。因此針對(duì)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的現(xiàn)狀,我國(guó)可以在借鑒發(fā)達(dá)國(guó)家成熟經(jīng)驗(yàn)的基礎(chǔ)上,著手解決多方面的棘手問(wèn)題,從而促進(jìn)該險(xiǎn)種的推廣和優(yōu)越性的發(fā)揮。 本文共分為五個(gè)部分,每部分的主要內(nèi)容和觀(guān)點(diǎn)如下。 第一部分：自1980年注冊(cè)會(huì)計(jì)師制度恢復(fù)以來(lái),我國(guó)的注冊(cè)會(huì)計(jì)師行業(yè)已經(jīng)經(jīng)歷了34年的發(fā)展。筆者根據(jù)中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)的統(tǒng)計(jì)資料和財(cái)政部會(huì)計(jì)司的研究報(bào)告,以2012年度作為考察年份,分別從行業(yè)的收入規(guī)模、會(huì)計(jì)師事務(wù)所的規(guī)模分布以及事務(wù)所的人員結(jié)構(gòu)這三個(gè)方面,簡(jiǎn)要介紹了我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)的現(xiàn)狀。隨后從服務(wù)領(lǐng)域、人才培養(yǎng)、行業(yè)監(jiān)管和對(duì)外交流等多個(gè)方面,綜合概括了我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)未來(lái)的發(fā)展趨勢(shì)。 第二部分：筆者首先闡釋了注冊(cè)會(huì)計(jì)師法律責(zé)任客觀(guān)存在的法理依據(jù),并就注冊(cè)會(huì)計(jì)師的民事責(zé)任、刑事責(zé)任和行政責(zé)任進(jìn)行了分類(lèi)說(shuō)明。然后描述了注冊(cè)會(huì)計(jì)師承擔(dān)法律責(zé)任的三種情形,并特別闡述了注冊(cè)會(huì)計(jì)師民事責(zé)任的四項(xiàng)歸責(zé)原則,對(duì)其基本概念、重要主張和適用情況都進(jìn)行了介紹。最后根據(jù)國(guó)內(nèi)外經(jīng)濟(jì)形勢(shì)和審計(jì)環(huán)境的發(fā)展變化,揭示出注冊(cè)會(huì)計(jì)師法律責(zé)任不斷拓展的發(fā)展趨勢(shì),并解釋了其表現(xiàn)和原因。 第三部分：面對(duì)注冊(cè)會(huì)計(jì)師法律責(zé)任客觀(guān)存在的事實(shí)和法律責(zé)任不斷擴(kuò)大的趨勢(shì),筆者從會(huì)計(jì)師事務(wù)所、職業(yè)風(fēng)險(xiǎn)分散體系以及注冊(cè)會(huì)計(jì)師行業(yè)這三個(gè)角度出發(fā),分析了我國(guó)開(kāi)展注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的必要性。隨后從保險(xiǎn)市場(chǎng)的供求雙方著手,進(jìn)一步討論了現(xiàn)階段我國(guó)推廣注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的可行性。在這之后,筆者對(duì)我國(guó)的注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)發(fā)展歷程進(jìn)行了回顧,簡(jiǎn)要介紹了該險(xiǎn)種的發(fā)展現(xiàn)狀。緊接著,筆者著眼于法律規(guī)范、市場(chǎng)運(yùn)作和保險(xiǎn)技術(shù)三個(gè)方面,詳細(xì)揭露了我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)面臨的復(fù)雜問(wèn)題,同時(shí)深入分析了造成這些問(wèn)題的具體原因,這是本文重點(diǎn)討論的內(nèi)容之一。 第四部分：發(fā)達(dá)國(guó)家的注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)起步較早,發(fā)展較為充分,保險(xiǎn)制度也更加成熟,因此其積累的大量實(shí)踐經(jīng)驗(yàn)非常值得我國(guó)借鑒。筆者選擇英美兩國(guó)為代表,分別介紹了兩國(guó)保險(xiǎn)市場(chǎng)開(kāi)展注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的具體操作和運(yùn)行機(jī)制。 第五部分,針對(duì)我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)面臨的發(fā)展困境,結(jié)合發(fā)達(dá)國(guó)家保險(xiǎn)市場(chǎng)的成熟經(jīng)驗(yàn),筆者從法律規(guī)范、市場(chǎng)運(yùn)作和保險(xiǎn)技術(shù)三個(gè)層面提出了問(wèn)題對(duì)策,這也是本文的主要研究目的。 在法律規(guī)范層面,筆者認(rèn)為相關(guān)民事法律體系的不健全是制約我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的根本因素,因此首要任務(wù)就是大力推進(jìn)注冊(cè)會(huì)計(jì)師民事法律制度的建設(shè),加快修訂和完善相關(guān)法律法規(guī)；同時(shí),現(xiàn)階段我國(guó)注冊(cè)會(huì)計(jì)師的法律責(zé)任,具有明顯的重行政刑事責(zé)任、輕民事責(zé)任的特征,從而削弱了注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的經(jīng)濟(jì)價(jià)值,抑制了該險(xiǎn)種的市場(chǎng)需求,對(duì)此筆者呼吁建立和完善針對(duì)注冊(cè)會(huì)計(jì)師民事責(zé)任的賠償機(jī)制；利害關(guān)系人的范圍是注冊(cè)會(huì)計(jì)師民事責(zé)任的核心問(wèn)題,其大小最能反映出法律在公眾利益與行業(yè)利益之間的價(jià)值取向,因此筆者建議,對(duì)利害關(guān)系人的范圍進(jìn)行明確界定,增強(qiáng)相關(guān)民事法律的可操作性；作為注冊(cè)會(huì)計(jì)師行業(yè)規(guī)范,獨(dú)立審計(jì)準(zhǔn)則既是注冊(cè)會(huì)計(jì)師在執(zhí)業(yè)活動(dòng)中應(yīng)遵循的行為準(zhǔn)則,也是評(píng)價(jià)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)質(zhì)量的權(quán)威性標(biāo)準(zhǔn),因此在確定其法律地位的基礎(chǔ)上,還應(yīng)進(jìn)一步樹(shù)立其法律權(quán)威,使注冊(cè)會(huì)計(jì)師能夠在法律訴訟中充分發(fā)揮其合理抗辯的作用。 在市場(chǎng)運(yùn)作層面,由于強(qiáng)制性保險(xiǎn)具備巨大的優(yōu)勢(shì),筆者認(rèn)為我國(guó)可以探索實(shí)施強(qiáng)制性注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任的基本保險(xiǎn),以保險(xiǎn)市場(chǎng)的穩(wěn)定供給來(lái)為該險(xiǎn)種的發(fā)展奠定基礎(chǔ)；職業(yè)風(fēng)險(xiǎn)基金作為分散和轉(zhuǎn)移注冊(cè)會(huì)計(jì)師責(zé)任風(fēng)險(xiǎn)的另一個(gè)有效方式,對(duì)職業(yè)責(zé)任保險(xiǎn)具有補(bǔ)充和支持的作用,因此應(yīng)當(dāng)將兩者進(jìn)行有機(jī)結(jié)合,不斷推動(dòng)我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)制度的完善；職業(yè)責(zé)任保險(xiǎn)市場(chǎng)的規(guī)范有序,還離不開(kāi)優(yōu)良的職業(yè)道德約束,所以應(yīng)當(dāng)全面加強(qiáng)注冊(cè)會(huì)計(jì)師的職業(yè)道德教育,有效緩解保險(xiǎn)市場(chǎng)上存在的道德風(fēng)險(xiǎn)和逆向選擇問(wèn)題。 在保險(xiǎn)技術(shù)層面,筆者認(rèn)為職業(yè)責(zé)任保險(xiǎn)的承保范圍,應(yīng)當(dāng)隨著義務(wù)范圍的擴(kuò)張和服務(wù)領(lǐng)域的拓展而適度放寬,從而為注冊(cè)會(huì)計(jì)師行業(yè)提供充分全面的保險(xiǎn)保障；在選擇承保方式的問(wèn)題上,筆者建議統(tǒng)一采用更加符合注冊(cè)會(huì)計(jì)師行業(yè)風(fēng)險(xiǎn)特征和發(fā)展規(guī)律的事故發(fā)生制；面對(duì)我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)地域發(fā)展不均衡和中小型事務(wù)所占主體的現(xiàn)狀,保險(xiǎn)公司還應(yīng)根據(jù)不同地區(qū)以及不同規(guī)模事務(wù)所的具體情況,制定一個(gè)分級(jí)差、有彈性的費(fèi)率體系,建立個(gè)多層次、廣覆蓋的保險(xiǎn)計(jì)劃。 本文的主要貢獻(xiàn)是：(1)通過(guò)經(jīng)濟(jì)學(xué)與法學(xué)的交叉研究,在詳細(xì)闡述會(huì)計(jì)、審計(jì)、法律等領(lǐng)域?qū)I(yè)問(wèn)題和主要爭(zhēng)議的基礎(chǔ)上,全面深入地分析了注冊(cè)會(huì)計(jì)師的職業(yè)風(fēng)險(xiǎn)；(2)通過(guò)保險(xiǎn)學(xué)的視角對(duì)注冊(cè)會(huì)計(jì)師的責(zé)任風(fēng)險(xiǎn)進(jìn)行換位思考,使得我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)所存在的問(wèn)題更容易被揭示,能夠更有針對(duì)性地解決這些問(wèn)題；(3)針對(duì)我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展現(xiàn)狀及其存在的問(wèn)題,結(jié)合我國(guó)經(jīng)濟(jì)、法律層面的基本情況,向我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的發(fā)展提出了建設(shè)性意見(jiàn)。 本文的主要不足在于：(1)作為國(guó)際保險(xiǎn)財(cái)務(wù)與會(huì)計(jì)方向的學(xué)生,由于專(zhuān)業(yè)領(lǐng)域的局限,使得筆者在保險(xiǎn)精算方面的知識(shí)相對(duì)薄弱,無(wú)法對(duì)目前我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的費(fèi)率體系進(jìn)行深入研究,因此針對(duì)這方面存在的問(wèn)題,筆者無(wú)法提供更加專(zhuān)業(yè)具體和更具操作性的技術(shù)方案,只能在宏觀(guān)層面上提出一些相對(duì)籠統(tǒng)的改進(jìn)意見(jiàn)；(2)由于文章篇幅的限制,筆者對(duì)于我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的問(wèn)題應(yīng)對(duì)策略和制度完善措施,仍然存在其他方面的重要內(nèi)容未加探討,比如應(yīng)該采取怎樣的方式對(duì)強(qiáng)制性基本保險(xiǎn)進(jìn)行具體運(yùn)作、如何利用會(huì)計(jì)師事務(wù)所的轉(zhuǎn)制契機(jī)來(lái)推動(dòng)注冊(cè)會(huì)計(jì)師職業(yè)責(zé)任保險(xiǎn)的發(fā)展等,這些問(wèn)題都需要日后的持續(xù)關(guān)注。
[Abstract]:A certified public accountant (CPA) refers to an accountant who has a professional record of accounting and has a certain experience in the field of Finance and audit, which is qualified by the national unified examination and obtained the certificate of certified public accountants according to the law. It is entrusted and can be independently engaged in auditing, accounting consulting and accounting services. The liability insurance of Certified Public Accountants is the responsibility and insurance. An important category of insurance, its basic contents are summarized as follows: as the insured, the certified public accountant, in the process of practicing the practice, has made economic losses to the principal and other stakeholders for the negligent act. If the victim is lodged a claim against the insured, the insurance company shall bear the liability for compensation within the prescribed limit.
In the world, the cases of failure of audit frequently occur in various countries, and the civil litigation of CPA is increasing rapidly. How to effectively disperse and transfer the professional risk of Certified Public Accountants has become the focus of CPA industry and insurance industry, and occupational liability insurance is an important way.
It is of great practical significance for the sound development of CPA industry, the standardization of capital market and the healthy operation of the socialist market economy. It is not only a necessary means for the decentralization and transfer of risk in the CPA industry, but also the rational operation of the capital market. Effective protection is also a powerful measure to promote the healthy development of the market economy.
The professional liability insurance of Certified Public Accountants in China started late in.1999 years. The People's Insurance Company of China established the term of occupational liability insurance for Certified Public Accountants (CPA), which pioneered the.2000 year of CPA liability insurance in China in July 14th. China's Ping An insurance Shenzhen branch signed the CPA with the CPA of Shenzhen. The liability insurance agreement of occupational liability insurance is the first policy to guarantee the risk of liability for Certified Public Accountants in China. In July 20th of the same year, China Ping An insurance Shanghai branch signed the cooperative agreement with the CPA professional liability insurance of CPA with the Shanghai Municipal Certified Public Accountants Association, 9 domestic accountants in Shanghai, Dahua and Changjiang River On the spot, it signed an insurance contract with a total guarantee amount of about 52 million yuan, and became the first accounting firm to insure professional liability insurance in China.
From the current situation of development, there are still many problems in the occupational liability insurance of CPA in our country. For example, the legal norms, the lagging of relevant legal system construction, the long-term lack of compensation mechanism for the civil liability of CPA, the market operation, the organization of accounting firms are mostly limited liability system, and the insurance demand is relatively low In terms of insurance technology, the scope of liability stipulated in the insurance contract is relatively narrow, and the rate setting is not reasonable. The insurance services provided by insurance companies are also very limited.
The professional liability insurance of Certified Public Accountants in the developed countries, such as Britain and America, is early, and the market is more mature and has accumulated a lot of practical experience. Therefore, in view of the present situation of Certified Public Accountants' occupational liability insurance, we can solve many difficult problems on the basis of the mature experience of the developed countries and promote the insurance. The promotion and superiority play.
This article is divided into five parts. The main contents and viewpoints of each part are as follows.
The first part: since the recovery of CPA system in 1980, the CPA industry in China has experienced 34 years' development. According to the statistical data of CPA and the Research Report of the accounting department of the Ministry of finance, the author takes the year of 2012 as an investigation year, from the income scale of the industry and the rules of the accounting firm. In the three aspects of the model distribution and the staff structure of the firm, the present situation of CPA industry in China is briefly introduced. Then, the future development trend of CPA industry in China is summarized from many aspects, such as service field, talent training, industry supervision and foreign exchange.
The second part: the author first explains the legal basis of the objective existence of the legal responsibility of CPA, and classifies the civil liability, criminal responsibility and administrative responsibility of CPA, and then describes the three cases of the CPA's liability for the legal responsibility, and specifically expounds the four return of the CPA's civil liability. The principle of responsibility is introduced, and its basic concepts, important ideas and application conditions are introduced. Finally, according to the development and changes of the economic situation and audit environment at home and abroad, the development trend of the continuous expansion of the legal responsibility of Certified Public Accountants is revealed, and its performance and reasons are explained.
The third part: in the face of the fact that the legal responsibility of CPA is objectively existing and the trend of increasing legal responsibility, the author analyzes the necessity of developing CPA occupational liability insurance in China from the three angles of the accounting firm, the decentralized system of occupational risk and the industry of certified public accountants. The supply and demand sides begin to further discuss the feasibility of promoting CPA occupational liability insurance at the present stage. After this, the author reviews the development course of CPA occupational liability insurance in China and briefly introduces the development status of this kind of insurance. Then, the author focuses on the legal norms, market operation and insurance technology. In the three aspects, the complicated problems faced by CPA occupational liability insurance in China are revealed in detail. At the same time, the specific reasons for these problems are deeply analyzed. This is one of the main contents of this paper.
The fourth part: the professional liability insurance of Certified Public Accountants in developed countries starts early, develops more fully, and the insurance system is more mature. Therefore, a large amount of practical experience it accumulates is worthy of our country's reference. The author chose the British and American countries as the representative, and introduced the specific insurance of Certified Public Accountants in the two countries. Operation and operation mechanism.
In the fifth part, in view of the development dilemma of CPA occupational liability insurance in China and the mature experience of the developed countries' insurance market, the author puts forward the countermeasures from three aspects of legal norms, market operation and insurance technology, which is the main purpose of this paper.
At the level of legal norms, the author thinks that the unsound system of the relevant civil law is the fundamental factor restricting the occupational liability insurance of CPA in China. Therefore, the primary task is to promote the construction of the civil legal system of CPA and to speed up the revision and improvement of the relevant laws and regulations. At the same time, the law of CPA in China is at the present stage. The law responsibility, with obvious administrative criminal responsibility and light civil liability, weakens the economic value of Certified Public Accountants' occupational liability insurance and inhibits the market demand of the insurance. The author calls for the establishment and improvement of the compensation mechanism for the civil liability of CPA; the scope of the interested persons is the CPA people. The core of the responsibility is the size of the responsibility, which reflects the value orientation of the law between the public and the industry. Therefore, the author suggests that the scope of the stakeholders should be clearly defined and the relevant civil law can be enhanced. As a standard of certified public accountants, the independent auditing standards are both certified public accountants in practice. The rules of conduct that should be followed are also an authoritative standard for evaluating the quality of certified public accountants. Therefore, on the basis of their legal status, the legal authority should be further established so that the certified public accountants can fully play the role of their reasonable defense in the legal proceedings.
On the market operation level, due to the enormous advantages of compulsory insurance, I think that China can explore the basic insurance for the implementation of compulsory CPA professional responsibility and lay the foundation for the development of the insurance with the stable supply of the insurance market; the vocational risk fund is another risk of separating and transferring CPA responsibility. The effective way is to complement and support the occupational liability insurance. Therefore, the two should be combined organically to promote the perfection of the occupational liability insurance system of CPA in China; the standard and orderly market of the occupational liability insurance can not be separated from the good professional morality and morality, so the CPA should be strengthened in an all-round way. Professional ethics education can effectively alleviate the moral hazard and adverse selection problems existing in the insurance market.
At the level of insurance technology, the author believes that the coverage of occupational liability insurance should be moderately relaxed with the expansion of the scope of duty and the expansion of the service field, so as to provide full and comprehensive insurance guarantee for the CPA industry. On the question of choosing the way of insurance, the author suggests that it should be more consistent with the industry of certified public accountants. In the face of the unbalanced regional development of the CPA industry and the current situation of the small and medium-sized firms in China's CPA industry, the insurance companies should also formulate a different and elastic rate system based on the specific conditions of different regions and different scale firms, and establish a multi level and extensive coverage. Insurance plan.
The main contributions of this paper are: (1) through the cross study of economics and law, on the basis of detailed description of the professional problems and main disputes in the fields of accounting, audit, law and other fields, the professional risk of CPA is analyzed thoroughly and deeply. (2) the risk of liability of CPA is transposed through the perspective of insurance, which makes me The problems existing in the occupational liability insurance of national certified public accountants are easier to be revealed and can be more targeted to solve these problems. (3) in view of the current situation and existing problems of the CPA industry in China and the basic situation of our country's economy and the legal level, the development of professional liability insurance of CPA in China is put forward. Constructive comments.
The main shortcomings of this article are: (1) as the financial and accounting direction of the international insurance, the students in the field of professional field are relatively weak in the insurance actuarial knowledge, and can not make a deep study on the rate system of the occupational liability insurance of CPA in our country. Therefore, the author has nothing to do with the problems in this respect. The law provides more specific and more operational technical solutions, and can only put forward some relatively general improvement opinions on the macro level. (2) because of the limitation of the text, the author has not added important content to other aspects of the countermeasures and system improvement measures of the professional liability insurance of CPA in China. Such as how to operate the compulsory basic insurance and how to make use of the turning point of the accounting firm to promote the development of CPA professional liability insurance, these problems need to be paid more and more attention in the future.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F233;F842.69

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