注册会计师民事法律责任的成因及对策

Causes and Countermeasures of CPA’s Civil Legal Liability

近年来涉及注册会计师的法律诉讼案件逐渐增多,而且愈演愈烈,对注册会计师民事法律责任的研究已成为世界各国审计理论界研究的重点,注册会计师民事法律责任主要是由主观、客观、经济、社会等方面的原因形成的。应该通过建立注册会计师民事责任诉讼的仲裁机构、注册会计师的个人民事责任制度以及制定注册会计师的法定责任保险制度等3项措施来规范注册会计师民事法律责任。

The legal cases to CPA increase gradually in recent years, and grow in intensity. The study on CPA＇s civil legal liability has become the focal point in the audit industry all over the world. The definition of CPA＇s civil legal liability is given, and the causes of formation are presented from the subjectivity, objectivity, economy and society. It is proposed that CPA＇s civil legal liability is normalized by the establishment of arbitral authority, individual civil liability system and statutory duty insurance system.