论中国CPA审计法律责任的制度缺失与重构

On Institutional Imperfection and Reestablishment of China's Legal Liability for CPA Auditing

目前 ,我国CPA在涉及上市公司审计业务过程中 ,发生的舞弊现象十分严重 ,但是在处罚中存在严重的法律责任制度缺失问题 ,突出表现在法律责任缺乏界定依据 ,起诉主体法律条文不明 ,诉讼门槛起点太高 ,赔偿金额难以确定 ,处罚形式避重就轻。CPA参与上市公司舞弊的重要原因是 :民事赔偿机制严重缺失 ,地方政府过于庇护。重构CPA审计法律责任的制度设想 :明确CPA法律责任的界定依据和机构 ,建立民事责任赔偿机制 ,大力推广合伙制会计师事务所 。

Currently there are serious fraudulent practices in our CPA concerning listed company auditing. Nevertheless, the serious institutional shortage of legal liability in punishment, which is highlighted by the definitive baselessness for legal liability, the uncertainty of prosecuting principal's legal provisions, too high a starting point of legal proceeding, the difficult determination of indemnity and the leniency in punishment. The main reasons for CPA's involvement in listed companies' fraudulent practice are the serious lack of civil compensation mechanism, imperfection of corporate governance structure, too much trade protection the defects of organizational form of limited liability in accounting firm, too much harborage by local government. Accordingly, we should establish CPA legal liability system by doing the opposite to the above mentioned reasons.