摘要
随着注册会计师制度的不断发展,注册会计师的法律责任问题日益突显,而随之相配套的法律制度所存在的空白也出现,本文试对当今社会中注册会计师在履行其职责时所存在的相关法律问题进行分析。
With the development of the system of Certified Public Accountant, the problem of legal duty of CPA is increasingly prominent. However, there is a lack in the law system concerning CPA. This essay makes an analysis on the legal matters concerned with CPA during the fulfillment of CPA duty in contemporary society.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2006年第4期37-40,共4页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
民事责任
行政责任
刑事责任
civil liability
administrative liability
criminal liability
