对CPA民事赔偿制度的思考

Thinking to CPA Civil Compensation

最高法院颁发受理证券市场民事赔偿的通知 ,促进了我国证券市场民事赔偿制度的建立。在我国历史上 ,注册会计师提供虚假审计报告只受过行政和刑事处罚 ,从未有过被民事处罚 ,已有的法规对注册会计师民事赔偿的规定也不够完备。最高法院的最新通知尚不能提供一个可操作的CPA民事赔偿制度。本文就注册会计师行业的特殊性及我国证券市场现实状况 ,对建立完善CPA民事赔偿制度的难点及对策提出一些看法。

The supreme court gives notice of accepting civil suit in securities business.Up to now, CPA have only taken adminstration or criminal sanctions and never civil sanctions for giving false auditing reports in China, which goes against CPA civil compenstation should be built in short time to protect and supervise CPA as well as to raise the reliability of accounting informations in securities business. At the same time, other relative questions must be sovled before the system is built.