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1、.毕业设计说明书(论文)题目:注册会计师法律责任的研究.ThelegalresponsibilityofCertifiedPublicAccountantABSTRACTThereformofeconomicsysteminChina,thebasicstartingpointistocultivateanddevelopaunified,open,equalcompetition,andimprovetherulesandregulations,orderly,completefunctionandoperationflexi
2、bilityofthesocialistmarketeconomicsystem.Thismeansthatthereisessentiallythedifferencebetweensocialistmarketeconomyandthetraditionalplannedeconomy.Accountingworkinvolvesallaspectsofsocialandeconomiclife,themoreeconomicandsocialdevelopment,themoreimportantaccountingwor
3、k.CPA(CertifiedPublicAccountants)isknownastheeconomicpolice,playamoreandmoreimportantroleinthemoderneconomicsociety,inordertoprotecttheregisteredaccountantauditreportusersthelegitimaterightsandinterestsofandstrengthenthesenseofresponsibilityofcertifiedpublicaccountan
4、ts,relevantlawsofourcountryprovidesCPAtobearlegalresponsibility.ExplicitlyregistertheinfluencingfactorsofCPA'slegalliabilityandcauses,ofCertifiedPublicAccountantsinpracticeintheprocesstoavoidlegalactionhasaveryimportantsignificance,atthesametime,improvethelegalliabil
5、ityofaccountingknowledge,clearaccountinglegalliabilityassume,forimprovingthequalityofaccountinginformationhasgreatbenefit.ThispaperexplainsregisteredthemeaningofCPA'slegalliabilityofrevealingtheCPA'slegalliabilitynature,belongtothebasicprincipleoftheresponsibilitypri
6、nciple,thentoCPAandaccountingfirmmaybearadministrativeresponsibility,civilliability,criminalliabilityarediscussed,whichintroducethecivilliabilityofcertifiedpublicaccountantsandaccountingfirmsinthecapitalandsecuritiesmarket,theauditbusiness,andputsforwardcountermeasur
7、esofdefenseagainstthiskindofcivillitigationand,finally,thelegalliabilityofCertifiedPublicAccountantsdefinethenumberofpendinglegalissues,andinthelightoftheseproblems,putforwardsomesuggestions,hopingtohelptheindustry.KEYWORDS:CertifiedPublicAccountants,Legalliability,L
8、egalproceedings.注册会计师法律责任的研究摘要我国正在进行的经济体制改革,其基本立足点就是培育和发展统一开放、平等竞争、规章健全、秩序井然、功能完备和运转灵活的社会主义市场经济体系,这就意味着社会主义市场经济与传统的计划经济有着本质上的区别。财会工