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随着市场经济的发展,注会行业也出现前所未有的上升趋势,投资市场变得愈加复杂,注会的作用也愈加明显和重要,同时,注会的涉诉案件也越来越多。注会的民事责任问题一直以来都是我国学者热议的话题。同时,再加上我国对注会民事责任的相关规定也不太明确,致使在处理这种案件时没有明确的法律条款作为依据,同样也不能维护委托人或第三人的利益。本文是结合会计学、审计学、法学等多个专业领域对注会的民事责任的四个方面进行了具体的研究。
With the development of the market economy, there will be an unprecedented upward trend in the note-taking industry. As the investment market becomes more complicated, the role of the note-taking club will become more and more obvious. At the same time, there will be more and more cases involving the note-taking session. The civil liability of the Note Society has always been a topic of discussion in our country. At the same time, the relevant provisions of our country on the civil liability of the Note Society are also not so clear. As a result, there are no clear legal provisions in dealing with such cases as the basis and the interests of the principal or the third party can not be maintained. This article is a combination of accounting, auditing, law and other professional areas of the civil society will pay attention to the four aspects of a specific study.