中国资本市场审计舞弊成本研究

On CPA′s Legal Responsibilities and Violation Cost

近年来,国内外证券市场中出现的一系列会计丑闻,使注册会计师违规应承担的法律责任问题再次成为大家关注的话题,对此,许多学者进行了有益的探讨,但都仅仅限于相关法律法规对注册会计师法律责任如何规定上,对如何有效遏制注册会计师违规仍极少研究。探讨我国注册会计师违规需要承担的法律责任及相关法律法规存在的问题;建立注册会计师违规成本模型,从一个新的视角探讨解决注册会计师违规的途径,只有提高违规成本,才能有效遏制注册会计师违规。

In recent years a series of accounting scandals have arisen both at home and abroad, The legal responsibilities that the certified public accountants should bear become a very urgent issue. Many researches concentrated on laws and regulations. The paper discusses the legal responsibilities and the open questions in these laws and regulations, and builds a model of the violation cost with a new proposal, It concludes that raising the violation cost should be an effective measure to check CPA＇s violation.