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近年来,关于会计师事务所在验资诉讼中的法律责任问题,已作了广泛的讨论。目前为止,司法界和会计师界的观点,尚存在一定的分歧。最高人民法院于1998年6月19日发布了法释[1998]13号函《关于会计师事务所为企业出具虚假验资证明应如何承担责任问题的批复》和法释14号函《关于民事经济审判方式改革问题的若干规定》。这两份文件尤其是后者,与会计师事务所(以下简称会计师)在验资诉讼中如何维护合法权利,有很大的关联。本文对此作一探讨。
In recent years, there has been extensive discussion about the legal responsibility of accounting firms in capital verification proceedings. So far, there are still some differences between the views of the judiciary and the accountants. On June 19, 1998, the Supreme People’s Court issued the Official Reply of No. [1998] 13, “Reply on How Accountants Fulfill Responsibility for Issuing False Capital Verification Certificates for Enterprises” and the Letter of Interpretation No. 14 on “Civil Economic Trials Some provisions of the reform of the way ”. The two documents, especially the latter, have a lot to do with how the accounting firms (the “accountants”) maintain their legal rights in capital verification proceedings. This article makes a discussion.