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为了加强投资者保护,促进资本市场的发展,台湾近年加快了公司治理改革的步伐,在注册会计师法律责任方面,也作了许多改进。本文拟对我国台湾地区注册会计师法律责任制度和实践以及其近年来的发展加以简单的分析,以期为我国进一步完善注册会计师法和其他相关法律提供借鉴。
In order to strengthen investor protection and promote the development of the capital market, Taiwan has accelerated the pace of corporate governance reform in recent years and made many improvements in the legal responsibility of certified public accountants. This article intends to make a simple analysis of the legal liability system and practice of CPA in Taiwan of our country and the development in recent years in order to provide reference for our country to further improve the law of CPA and other related laws.