推动我国CPA职业责任保险发展的对策

Measures to Promote CPA Liability Insurance in China

注册会计师(CPA)职业责任保险所承担的是民事责任,包括违约责任和侵权责任,但目前该险种在我国投保率极低。文章针对《中国人民财产保险公司注册会计师执业责任保险条款(B)》,在立法问题、保险的标的、保险责任的认定范围、道德风险、建立执业责任鉴定委员会等方面,对如何推动我国CPA职业责任保险发展进行了探讨。

CPA liability insurance assumes civilian responsibility, which covers responsibility for breach of faith and responsibility for infringement. However, few take out the insuance in China. This paper explores CPA liability insurance in terms of legislation, the object of insurance, the extent of insurance liability, ethicalr risks and the establishment of commissions to appraise the certified responsibility in accordance with B articles of CPA certified liability insurance of People＇s Property Insurance Company of China.