摘要
本文试图以银广夏案件为我国当前众多上市公司造假案件的缩影,分析证券市场诉讼案例中注册会计师的法律责任、诉讼程序以及防范措施等问题,为解决我国制定注册会计师法律责任政策提供一些参考。
The case of Yin Guangxia corp. is a representative case in the security market in 2001, which led to the hot topic of accounting fraud cases of listing companies. People focused on CPA' s legal liability once more. This paper attends to analysis the issue of CPA's legal liability, litigation procedure and steps to prevent the stock shareholders by taking the case of Yin Guangxia corp. as a epitome, so as to give some reference for making relative policy.
出处
《上海管理科学》
2002年第2期61-64,共4页
Shanghai Management Science
