注册会计师民事责任及免责对策

注册会计师民事责任及免责对策
 
摘  要：注册会计师的民事责任问题既是1个世界性的话题，又是1个历久弥新的话题。近年来，针对注册会计师的诉讼赔偿案件正在逐步扩展。会计界与法律界在注册会计师民事责任的某些方面的冲突也日益显露。尽管世界各国政府都制定了相关的许多法律法规来维护相关者的利益，但在许多国家注册会计师遭控案件仍层出不穷，从而使注册会计师面临日益严重的信任危机。本文将从注册会计师的民事责任定义、种类及归责原则入手，从而进1步研究注册会计师民事责任的成因及规避责任的方法。与此同时，随着我国市场经济的发展，国内的许多企业正在与国际接轨，各项政策与法律法规都处于不断完善阶段。加之，2007年1月1日新的《独立审计准则》将开始实施。因此，注册会计师行业面临着许多新问题、新情况，特别是会计界与法律界在注册会计师民事责任方面的1些冲突亟待解决。对于注册会计师民事责任的探讨不仅直接关系到注册会计师行业本身的生存与发展，而且影响着整个社会经济秩序的健康运行。由此，本文也将通过探讨注册会计师民事责任的相关内容提出有关会计界与法律界协调发展的1些建议和意见，使我国相关的1些法律法规更加完善。

关键词：注册会计师；民事责任；免责；协调发展

The civil liability of CPA and weasel out of their responsibilities
 
Abstract: Chartered accountants civil liability question not only is a worldwide basis topic, also is the topic which often to be discussed. In recent years, gradually was expanding in view of chartered accountants lawsuit compensation case. Accountant and the law circle the civil liability certain aspects conflicts also day by day revealed in chartered accountant. Although the various countries government all formulated the related many legal laws and regulations to maintain the correlation benefit, but suffered in many countries chartered accountant controls the case still to emerge one after another incessantly, thus caused chartered accountant faced with day by day the serious trust crisis. This article will obtain from chartered accountants civil liability definition and the type, discussion chartered accountant the civil liability will turn over to the responsibility principle. Thus further studies chartered accountant the civil liability the origin and dodges the responsibility the method. At the same time, along with our country market economy development, the domestic many enterprises with international is connecting rails, each policy and the legal laws and regulations all are at unceasingly the perfect stage. Adds it, on January 1, 2007 will be new "Independent Audit Criterion" to start to implement. Therefore, chartered accountant the profession is facing many new questions, the new situation, specially accountant and the law circle civil liability aspect some conflicts urgently awaits in chartered accountant to be solved. The civil liability discussion not only relates directly regarding chartered accountant to chartered accountant the profession itself survival and the development, moreover is affecting the entire social economy order health movement. From this, this article also through discussion chartered accountant the civil liability related content proposed concerned accountant and law circle coordinated development some suggestions and the opinion, cause some legal laws and regulations which our country is connected to be more perfect.

Keywords:  CPA;  civil liability;  Avoids the responsibility;  coordinate development