台湾地区“会计师法”的兴起、繁荣及启示

Taiwan District's Auounting Act's Rise,Prosperity and Enlightenment

台湾地区现行"会计师法"共有五十一条,自1977年5月25日修订公布以来,已有五次修正。从这次新修台湾地区"会计师法"81条来看,其中新增条文35条,删除10条,修正38条,修正幅度堪称历年之最。台湾地区"会计师法"在最近数十年间得到了迅速发展,并以改善会计师执业环境,提升会计师执业品质,督促会计师专业自律功能为主要任务。台湾地区较早实行市场经济体制,不但市场体系非常发达,而且"会计师法"在其创新和实施的过程中,获得了一些成功的经验,对注册会计师行业在组织形态、会计师民事责任、赔偿责任主体及赔偿金额、规范会计市场的法律管制等更有借鉴价值。

Taiwan＇s current Accountants Act have a total of 51 clauses and has been amended five times since its revised publication on May 25, 1977. The new amendments of the Taiwan＇s Accountants Act can be called the biggest this year, which added 35 clauses, delete 10 clauses, and amended 38 clauses. Taiwan＇s Accountants Act has been rapid development and improvement of accounting practice environment, enhance the quality of accounting practice, accounting supervision and professional self-regulatory functions as the main task of the law in recent decades. Taiwan is an early implementation＇s areas of market economic system and get successful experiences in Accountants Act＇s innovation and implementation. The experience covered the shape of organization, civil liability of accountants, the liability of the body, the amount of compensation and the legal controls of accounting market is worth learning.