会计师事务所职业责任保险:背景、发展与完善

Professional Liability Insurance by Accounting Firms:Background,Development and Improvement

随着我国资本市场的迅速发展,股票发行核准制已不能满足市场经济发展的需要。在我国新股发行体制改革的各项条件成熟后,会计师事务所必将承担着保证发行人披露信息真实性、准确性、完整性的责任。因此,本文以我国未来新股发行体制改革的趋势为背景,从财政部、保监会2015年6月联合发布的《会计师事务所职业责任保险暂行办法》出发,首先介绍了会计师事务所职业责任保险的发展历程及相关规定;之后阐述了推行会计师事务所职业责任保险的必要性;最后为会计师事务所职业责任保险的运用提出政策建议。

With the rapid development of China's capital market,institution of approval in stock issuing cannot meet the needs of market economy development.Once the conditions of the IPO reform are mature,the accounting firm will undertake the responsibility of guaranteeing the authenticity,accuracy and completeness of the information disclosed by the issuer.Therefore,based on the trend of the IPO reform in China in future,this paper starts from the Interim Measures of Occupational Liability Insurance of Certified Public Accountants issued by the Ministry of Finance and China Insurance Regulatory Commission in June 2015.Firstly,it introduces the development course of the professional liability insurance of accounting firms and the relevant regulations.After that,it expounds the necessity of carrying out professional liability insurance of accounting firms.Finally,it puts forward some policy suggestions for the application of professional liability insurance of accounting firms.