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新的公司注册资本登记制度自2014年3月1日起正式开始在我国推行,其中主要的改革内容包括放宽注册资本登记条件、将企业年检制度改为年度报告制度等。这次登记制度相关的改革措施最终目的在于放低金融市场进入门槛,让政府能够更好地与金融市场融为一体,同时挖掘社会潜在的投资潜力。在此次改革的大环境下,审计师——作为金融市场的监察人员之一,肩膀上承担的相关法律责任也出现了新的机遇和挑战。本文以注册资本登记制度改革为首要切入点,对审计师目前面临的法律责任进行了相关阐释,并同时分析此次注册资本登记制度改革对其法律责任的影响作用,最后笔者还对审计行业未来监管的发展方向及会计师事务所和审计师的应对进行预测并提出相应完善建议。
The new system of registration of registered capital of enterprises officially began to be implemented in our country from March 1, 2014. Among them, the major reforms include relaxing registration conditions for registered capital and changing the annual inspection system of enterprises into an annual reporting system. The ultimate aim of the reform measures related to this registration system is to lower the threshold for entry into the financial markets so that the government can better integrate with the financial markets while tapping the potential potential for investment in the community. In the context of this reform, auditors, as one of the inspectors in the financial markets, also face new opportunities and challenges related to their legal responsibilities on their shoulders. This article takes the reform of registered capital registration system as the primary starting point, expounds the legal responsibilities currently facing auditors and at the same time analyzes the impact of the reform of registered capital registration on its legal liability. Finally, The direction of development of supervision and the response of accounting firms and auditors, and make corresponding suggestions for improvement.