完善注册会计师行业民事责任体系的思考

On Perfecting CPA Civil Liability System

随着上市公司造假丑闻的不断披露,注册会计师行业的民事法律责任也日益受到关注。它不仅直接关系到注册会计师行业自身的生存和发展,而且影响着整个社会经济秩序的健康运行。为此,立足于注册会计师行业民事责任的基本内容,从会计学与法学相结合的角度,剖析了我国现行注册会计师行业民事责任体系存在的突出问题,进而提出了对其加以改进、完善的具体设想。

With the continual disclosure of forgery scandal about listed companies1 the CPA civil liability system has gained more social concerns than ever. It affects not only the survival and development of the CPAs＇industry itself, but also healthy operating of the whole socioeconomic order. With regand to the basic content of the CPA civil liability, this paper analyzes the main problems existing in the current CPA civil liability system and puts forward some specific measures of improvement by following the laws concerned.