本文選題：會計師事務(wù)所　切入點：社會公眾　出處：《浙江工商大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：自從20世紀80年代以來,世界上各個國家的會計師事務(wù)所因執(zhí)業(yè)問題發(fā)生的民事訴訟案件越來越多。一般而言,會計師事務(wù)所的法律責(zé)任包括刑事責(zé)任、行政責(zé)任和民事責(zé)任三種。然而在我國的司法實踐中,存在著鮮明的“重刑輕民”現(xiàn)象。當會計師事務(wù)所因虛假陳述而出具不恰當?shù)膶徲嫽蝌炠Y報告時,一般均由政府監(jiān)管部門、注冊會計師協(xié)會進行行政處罰,只有小部分要承擔(dān)刑事責(zé)任,但很少有會計師事務(wù)所承擔(dān)民事責(zé)任。這不利于我國當前發(fā)展健康的市場經(jīng)濟,損害了投資者和社會公眾的利益。故本文主要討論會計師事務(wù)所應(yīng)承擔(dān)而未承擔(dān)的民事責(zé)任。 本文共分五個部分對會計師事務(wù)所的民事責(zé)任進行探討。第一部分,敘述了選取以會計師事務(wù)所民事責(zé)任為題的背景以及研究會計師事務(wù)所民事責(zé)任的意義,目的在于使當前會計師事務(wù)所去承擔(dān)那些未承擔(dān)的責(zé)任；第二部分,分析了會計師事務(wù)所民事責(zé)任的文獻綜述,并就國內(nèi)外對這一問題的研究進行了簡單的回顧,而且對民事責(zé)任進行了概念界定；第三部分,考察會計師事務(wù)所民事責(zé)任發(fā)展歷程,分析我國會計師事務(wù)所民事責(zé)任在法律法規(guī)、司法部門、利害關(guān)系人以及會計師事務(wù)所自身承擔(dān)責(zé)任的能力等方面的現(xiàn)狀,對于注冊會計師行業(yè)的發(fā)展,以及相關(guān)法制的建設(shè)都具有十分重要的理論意義和實踐價值；第四部分,從會計師事務(wù)所民事責(zé)任現(xiàn)狀出發(fā)分析我國會計師事務(wù)所民事賠償缺席的原因,主要從內(nèi)外部兩個方面進行分析,外部原因包括法律環(huán)境的制約、司法部門的不判決、社會公眾的不訴訟,內(nèi)部原因指當法院判決會計師事務(wù)所承擔(dān)民事責(zé)任時,會計師事務(wù)所承擔(dān)民事賠償責(zé)任的能力不足也是導(dǎo)致我國會計師事務(wù)所民事賠償缺席的一個原因。第五部分,就我國目前民事責(zé)任存在的問題提出自己的對策建議,首先從我國立法上考慮,統(tǒng)一規(guī)范和協(xié)調(diào)我國相關(guān)法律,使社會公眾能通過法律手段維護利益,其次是在推行特殊普通合伙制的會計師事務(wù)所組織形式過程中,面臨一些問題給予建議,重點主要是從會計師事務(wù)所自身培養(yǎng)能力方面建議我國會計師事務(wù)所購買職業(yè)責(zé)任保險,對職業(yè)責(zé)任保險進行詳細劃分,不同規(guī)模的事務(wù)所采用不同形式的責(zé)任保險,第三個是使提取會計師事務(wù)所風(fēng)險基金這個措施落到實處,并根據(jù)事務(wù)所實際情況進行有效管理,最后是建立一個審計報告鑒定機制,有利于法院部門對民事糾紛的判定等,通過這些建議以期能為解決我國的會計師事務(wù)所民事責(zé)任承擔(dān)方面的問題盡自己的一點綿薄之力。 本文主要采用規(guī)范研究的方法,強調(diào)論題的現(xiàn)實性、側(cè)重實踐等特色,適當借鑒了比較法社會學(xué)等法學(xué)領(lǐng)域的研究方法,并且采用了分散而多見的小案例對術(shù)語進行了舉例解釋。 本文的貢獻和不足包括：在研究思路上強調(diào)了從審計職業(yè)界長遠發(fā)展角度出發(fā),適度介入我國注冊會計師法律責(zé)任的制度建設(shè)進程；從多角度分析了我國會計師事務(wù)所承擔(dān)民事責(zé)任方面的問題及原因,開辟了新的思路,為我國會計師事務(wù)所承擔(dān)民事責(zé)任提供了合理的保障,推進了我國司法結(jié)構(gòu)完善的腳步。不足之處在于在選題上,驗資業(yè)務(wù)或?qū)徲嫎I(yè)務(wù)引起的民事糾紛作為學(xué)術(shù)論題還是有必要對其進行專門立法研究,本文出于篇幅和作者能力的考慮,對上述問題未予以分開討論,將其留置作為今后研究中可供拓展和深入的議題。
[Abstract]:Since 1980s, the accounting firm in various countries of the world, because the practice problem occurred in civil litigation cases. More generally, the legal liability of CPA firms including criminal liability, administrative liability and civil liability of three. However, in the judicial practice of our country, there is a distinct "heavylight people" phenomenon. When accountants firm due to false statements and report inappropriate audit or verification, typically by the government supervision departments, the Institute of certified public accountants to carry out administrative punishment, only a small part to bear criminal responsibility, but few firms bear civil liability. This is not conducive to the healthy development of our current market economy, damage to investors and the public interest is mainly focused on the civil liability of accounting firms should bear not bear.
The civil liability of this article is divided into five parts of accounting firms are discussed. The first part describes the selection of the civil liability of CPA firms as the background and research significance of the civil liability of accounting firms, the purpose is to make the accounting firm to take those responsibilities; the second part analyzes the literature review of CPA civil liability then, the domestic and foreign research on this issue were briefly reviewed, and defines the concept of civil liability; the third part of CPA civil liability in the development process, analysis of judicial laws and regulations, Department of CPA civil liability, status of stakeholders and accounting firms own responsibility ability etc. for the development of the CPA industry, and the construction of relevant legal system has ten Important theoretical meaning and practical value; the fourth part, from the present situation of the civil liability of CPA causes the absence of CPA civil compensation, it mainly analyzes from two aspects of internal and external constraints, external reasons including the legal environment, the Department of justice is not ruling, the public is not litigation, the internal reason when the court CPA civil liability, the lack of the accounting firm shall bear civil liability for compensation also led to the CPA civil compensation is absent for a reason. The fifth part puts forward some suggestions on China's current civil liability problems, first from our country legislation, unified norms and coordinate relevant laws in our country, so that the public can safeguard the interests through legal means, followed by the implementation of special normal partnership accounting affairs division The organization form in the process of facing some problems in giving advice, the focus is mainly from the accounting firm itself to cultivate the ability of suggestions of CPA firms in China to buy occupation liability insurance, detailed division of occupation liability insurance, different sizes of firms using different forms of liability insurance, the third is to extract the risk fund to implement the measures of accounting firms effective management, and according to the actual situation of the firm, finally is to establish a mechanism conducive to the identification of the audit report, the Justice Department of civil disputes to determine, through these suggestions in order to solve the civil liability of accounting firms in China bear problems do a bit.
This paper mainly adopts the normative research method, emphasizes the reality of the topic, focuses on practice and other characteristics, and draws lessons from comparative law sociology and other legal research methods, and explains the terms with scattered and common cases.
Contributions and shortcomings of this paper include: in the study emphasized from the perspective of audit occupation long-term development perspective, the process of system construction of appropriate intervention of the legal liability of CPA in China; from the multi angle analysis of CPA legal problems and reasons of civil liability, open up new ideas and provide reasonable protection for the CPA civil liability, to promote China's judicial structure perfect pace. The downside is that the topic on the verification business or audit business caused by civil disputes as the academic topic or the need for special legislative research on it, the length and the ability of the consideration on these issues not to be discussed separately it will, in the future study can be used as retention and further expansion issues.

【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233;D922.26;D923

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