| 注册会计师对第三人民事责任的案例分析 |
| Alternative Title | A Case-based Analysis of Civil Liability of CPA toward the Third Party
|
| 邬波 |
| Subtype | 硕士
|
| Thesis Advisor | 胡珀
|
| 2012-05-11
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| Degree Grantor | 兰州大学
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| Place of Conferral | 兰州
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| Degree Name | 硕士
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| Keyword | 注册会计师
民事责任
第三人
|
| Abstract | 经过注册会计师审计的会计报告直接关系到投资者的利益，还关系到国家宏观调控政策的灵敏度。从“德阳案”到“科龙案”，从安然公司到雷曼兄弟，会计报告造假事件层出不穷，各方都在深刻反思作为解决委托代理信息不对称而设立的外部审计制度存在的价值和发展方向。在后金融危机时代的背景下，笔者认真分析国内虚假陈述案例及相关领域学术研究成果，运用比较的研究方法开展本课题的研究。在此过程中，结合法学与会计学理论与原理去分析构建注册会计师对第三人民事责任制度。在此基础上，借鉴国外经济体的先进制度与做法提炼了完善这一制度的具体建议。这一研究对加强法律界与审计界的沟通与合作，保护公众利益，理顺各方利益关系都有积极的作用。纵观会计行业的发展史，我们不难发现会计执业活动与法律制度的运行始终是相互依存、密不可分的。首先，注册会计师对第三人民事法律责任制度的不断完善直接提高了这一行业的职业道德及专业技术水平。其次，司法实践当中关于这一制度各个元素的争论也激发了学术研究和相关制度的完善。 |
| Other Abstract | Audited accountancy reports from CPAs are directly related with the profit of investors , and it also influence the strength of national policies to macroeconomic control. But scandals of accountancy reports broke out one after the other, from the case of Deyang and Kelong to Enron and Lehman Brothers, we all ponder over the value and future of the external audit which was founded to the unbalance of information. In the age after the financial crisis, the author hereof analyze some cases about false statement and the theories to start this research through comparative method. In this process, civil liability of CPAs toward the third party is discussed under legal theories and which of accountancy, and some advisement from the experience of foreign countries is given here. I hope thesis hereof will be beneficial to the cooperation between law circle and audit, and also to the public interests. We can see from the history of accountancy that it is always closed to laws. However, the civil liability of CPAs have improved the professional ethic and skills, and legal practice about elements of the liability have encouraged the development of the study. |
| URL | 查看原文
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| Language | 中文
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| Document Type | 学位论文
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| Identifier | https://ir.lzu.edu.cn/handle/262010/201679
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| Collection | 法学院
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Recommended Citation
GB/T 7714 |
邬波. 注册会计师对第三人民事责任的案例分析[D]. 兰州. 兰州大学,2012.
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