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近几年,国际国内出现了一系列财务欺诈事件,使得注册会计师行业面临着前所未有的信任危机和压力,社会各界纷纷对我国注册会计师行业监管提出了质疑。在这种情况下,现有的《注册会计师法》亟需在深入调研的基础上加以修订,以适应市场经济不断发展变化的需要。为此,财政部于2001年10月拟订了《注册会计师法(修订草案)》(征求意见稿)。当前,注册会计师行业管理体制、组织形式以及注册会计师和事务所承担的法律责任,成为《注册会计法》修订的三太热点。笔者根据近几年来的工作实践,就注册会计师行业行政处罚的法律责任进行分析,提出修订注册会计师行业行政处罚法律责任有关条款的建议。
In recent years, there have been a series of financial fraud cases both at home and abroad, which makes the CPA industry face an unprecedented crisis of confidence and pressure. All walks of life in the world have questioned the CPA industry regulation in our country. Under such circumstances, the existing “Law of Certified Public Accountants” urgently needs to be revised on the basis of in-depth investigations and studies in order to meet the needs of the continuous development and changes of the market economy. To this end, the Ministry of Finance formulated the “Certified Public Accountants Law (Revised Draft)” in October 2001 (Draft for Comment). Currently, the CPIC industry management system, organizational forms and the legal responsibility of certified public accountants and firms have become the three hot spots in the revision of the Accounting for Registered Accounts. According to the work practice in recent years, the author analyzes the legal responsibility of the administrative penalty in the CPA industry and puts forward some suggestions on the revision of the relevant provisions of the legal responsibility of administrative penalty in the CPA industry.