产权、社会成本与注册会计师法律责任

Property Rights,Social Cost and the Legal Liability of CPA

注册会计师法律责任显然已经成为会计界和法律界普遍关注的焦点。本文运用产权和社会成本分析 ,对我国目前注册会计师面对的“诉讼风暴”作出另一种解释。作者指出 ,尽可能降低注册会计师鉴证服务的社会成本是相关立法的准绳 ;新《会计法》是有关注册会计师法律责任的一次比较成功的立法实践。最后 ,就如何使相关主体相互制约 ,从而促进注册会计师行业健康发展 ,最终增强各社会主体之间的信用 ,提高整个社会的资源配置效率 ,得出几点结论。

It is obvious that CPA'legal liability has been the focus of CPA profession.From a new respect,the author uses the theory of property rights and social cost,to explain the suit bang that Chinese CPA's face at present.The author points out that,to decrease the social cost of attestation service is the criteria of legislation about CPA'legal liability.And the new accounting law of China is a successful legislation practice involving CPA's legal liability.At the end of the papers,the author discusses how to make involved subjects constraint each other,in order to promote the development of CPA profession,and to increase credit among different subjects and efficiency of resource allocation,and draws some conclusions.