我国注册会计师刑事责任若干问题探讨

Discussions on the Criminal Liability of the Certified Public Accountants in China

提供虚假证明文件罪和出具证明文件重大失实罪是与注册会计师刑事责任最为密切的两个罪名,有关此两罪的立法和司法实践存在诸多需要探讨的问题。在立法方面,探讨了两罪的追诉标准和提供虚假证明文件罪的法定加重情形等问题;在司法实践方面,从单位犯罪、共同犯罪两个方面探讨了两罪的法律适用。

Provide fake certifications intentionally and provide certification documents against the facts negligently are two criminal liabilities closely relates to certified accountants in China. Therefore, a lot of questions relate to the legislation and the judicature of the two criminal liabilities need to be explored. In the aspect of legislation, the author tries to discuss about the questions like prosecuting standards of the two liabilities and the legal aggravation of providing fake certificates; in the aspect of judicature, the author discusses the application of law in the two crimes from the angle of the corporate crime and complicity.