中国资本市场审计舞弊成本研究

Discussion 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,许多学者对此进行了有益的探讨,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。笔者在本文中首先探讨了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;其次建立了注册会计师违规成本模型,从一个新的视角探讨了解决注册会计师违规的途径,提出只有提高违规成本,才能有效遏制注册会计师违规。

In recent years,a series of accounting scandals have arisen both here and abroad,so the legal responsibilities that the certified public accountants should bear becomes a very fashionable topic for discussion.Many researchers discussed on the topic,but restricted to how laws and regulations prescribe.In this paper,the author firstly pursuits kinds of the legal responsibilities and the open questions in these laws and regulations.Secondly,the author builds a model of the violation cost and put forward a proposal from a different light.All in all,raising the violation cost is one most measures that check CPA's violation.