| 注册会计师法律责任的成因与对策综述 |
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| 引用本文： | 王致用.注册会计师法律责任的成因与对策综述[J].湖北函授大学学报,2006,19(2):14-18. |
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| 作者姓名： | 王致用 |
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| 作者单位： | 北京亚洲会计师事务所有限公司,北京,400010 |
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| 摘 要： | 解决好注册会计师法律责任问题,对注册会计师事业的健康发展、市场经济的法制建设起到十分重要的作用。本文从造成注册会计师法律责任的五个方面入手,针对注册会计师行业的特点,指出正确界定其法律责任应充分考虑的因素,并重点提出了应对措施。
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| 关 键 词： | 注册会计师 法律责任 对策 |
| 文章编号： | 1671-5918(2006)02-0014-05 |
| 修稿时间： | 2006年6月20日 |
Summarizing the Formation Causes of CPA Legal Liability and its Countermeasures |
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| Wang Zhi-yong.Summarizing the Formation Causes of CPA Legal Liability and its Countermeasures[J].Journal of Hubei Correspondence University,2006,19(2):14-18. |
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| Authors: | Wang Zhi-yong |
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| Abstract: | How shall we deal with the problem of the legal liability of Certified Public Accountant is very important for the healthy development of the accountant business and the perfiction of the legal system fit for the market economy.Aiming at the profession's characteristics of Certified Public Accountant,this article points out the considerations in difining the legal libility correctly from five aspects of causing it and focuses on the measures against the problem. |
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| Keywords: | Certified Public Accountant Legal Liability |
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