会计师执业法律规制研究

【作者】 张鸿；

【导师】 吴春燕；

【作者基本信息】 西南政法大学 ， 法律， 2004， 硕士

【摘要】 会计师在西方国家被称为“不吃皇粮的经济警察”，在现代经济生活中发挥着重要作用。由于会计师职业的特殊性，100多年来，各个国家对如何正确规范会计师的执业行为，引导会计师执业发挥真正的经济“守夜人”作用方面煞费苦心。因此，如何对会计师执业进行法律规制，不仅关系着会计师行业自身的生存与发展，而且影响着整个社会经济秩序。本文探讨了发达国家在规制会计师执业的过程中成败与教训，同时认真地分析了我国对会计师执业法律规制的现状与不足。本文通过比较分析，为我国会计师执业法律规制提出可行的建议，希望我国在规制会计师执业时可以取长补短，不再重蹈会计师行业发达国家的复辙，健全会计师执业的法律体系。这样，不但能保护会计师执业的权益，促进会计师行业与WTO接轨；更重要的是，希望借此合理规制会计师执业行为，保护与其执业行为息息相关的社会公众合法利益，保证资本市场的健康发展以及整个国民经济的健康运行。 本文共分为五个部分，其具体结构如下： 第一部分是会计师执业法律规制的必要性。其中，文章首先从会计师、会计师事务所和市场运行的法律体制等方面，全面、系统地分析了会计师执业存在的问题。既然存在问题就有必要加以规制，所以文章接着论述会计师执业的必要性：会计师执业与社会公共、投资者合法权益，以及社会经济健康发展密切相关。 第二部分是会计师执业的监管模式。文章以美国、日本、英国等会计师职业发达国家为例，阐述了会计师执业的两种主要监管模式：行政式的监管模式和自我管理式的监管模式。文章旨在通过介绍这些会计师职业发达国家的会计师执业的监管模式，从而在某些方面能对我国会计师执业的监管模式起到一定的借鉴作用。其中，文章对美国会计师执业的监管模式的现状和改革作了重点介绍，因为美国是目前世界上会计师执业监管模式最为完善的国家；特别是美国针对诸如安达信等会计师执业丑闻而采取的一系列监管模式方面的改革措施，弥补了目前各国普通监管模式存在的不足。我国在现在和将来对会计师执业监管模式进行立法时，应该对这些经验和措施认真学习和借鉴，使我国会计师执业的监管模式赶上世界先进水平。 第三部分是会计师执业的组织形式。各国对会计师执业组织形式的规定，也是各国对会计师执业的重要法律监管手段.英国是会计师的发源地，所以文章对英国会计师执业的组织形式规定的演变给予了很大的关注。同时，文章详细阐述了美国会计师执业的组织形式的演变。美国作为会计师行业最发达的国家，会计师执业的组织形式的发展涵盖了组织形式的所有历史类型，各种类型的利弊已经充分显现出来，值得认真分析和研究。因此，在接下来分析我国会计师执业的组织形式的部分，文章根据我国的实际国情，先是阐述了我国会计师执业的组织形式的现状。其后文章对我国能否采用公司、合伙和有限责任合伙形式逐一加以了分析。最后，文章建议以合伙制作为我国目前会计师执业的最合适组织形式，在将来的适当时候可以采用有限责任合伙形式。 第四部分是会计师执业的民事责任。没有权利能力就不具备主体资格，也就无法谈及民事责任，所以文章先通过会计师的考试制度和注册登记制度来介绍会计师执业的权利能力〔会计师的专业胜任能力)。在对会计师执业的民事责任的阐述中，文章分为“世界主要国家地区对会计师执业民事责任的规定”、“会计师执业民事责任的特征”、“会计师执业民事责任的性质”、“会计师执业民事责任的归责原则”、“会计师执业民事责任的主观要件”等几个部分，分别对会计师执业的民事责任的重点、难点作了全面、系统的分析，对我国会计师执业的民事责任的立法与司法实践提出了若干建议。 第五部分是结束语.在这部分，文章简明扼要地总结了对会计师执业法律规制的观点:再次强调对会计师执业的法律规制的必要性和综合的规制方法才是适合我国的、可行的。更多还原

【Abstract】 In western countries, certified accountants are called "police in economy", who are quite essential in modern society. For more than 100 years, every country have been exerting its efforts to regulate the execution behavior and guide the "safe-guard" function in economy. Therefore, it is related to the existence and development of certified accountants to regulate certified accountants by law, but the whole social economy order as well. The thesis introduces the failure and success during the process of regulating certified accountants by law in developed countries. Meanwhile, it introduces the current conditions and shortages of regulating certified accountants in China. The thesis analyzes the regulation in other countries and provides some useful advice. In that way, China could not make the same mistakes that developed countries ever made. On one side, China could protect the legal benefits of certified accountants, on the other side, China could regulate the execution behavior of certified accountants to protect the public benefits connected with the execution behavior.There are five parts for the thesis, which are:The First Part: the necessity for regulating execution behavior of certified accountants by law. First, it analyzes the problems for certified accountants in detail and in system, through certified accountants, accounting firm and law system in market function. Then, it discusses the necessity for regulation, which is closely relevant to public benefits, investors’ benefits and healthy development of social economy.The Second Part: the supervision pattern of certified accountants’ execution behavior. It introduces the two major patterns in united states, Japan, Britain and so on, which are administration-centered pattern and self-governing-centered pattern. Through introducing the supervision patterns of certified accountants’ execution behavior in developed countries, it expects to do some good to the supervision patterns in China in some aspects. For United States’ supervision pattern is the most perfect in the world, it discusses the current conditions and reform of supervision pattern for certified accountants in execution behavior in United States. The reform, resulted from Arthur Andersen accounting firmscandal, overcomes the shortcomings for other countries’ supervision patterns.The Third Part: the organization pattern for certified accountants execution. It is an important supervision method to stipulate the organization pattern to the countries in the world. As Britain is the original place for certified accountant, the thesis introduces a lot about the process of organization pattern. Being the most advanced countries in certified accountants, United States experienced various organization patterns, which needs studying and researching. Therefore, the thesis introduces the current conditions of organization patterns in China. Then, it analyzes whether China could accept the patterns of company, partnership and limited liability partnership respectively. At last, the thesis suggests that china could accept partnership as the organization of certified accountants’ execution in recent times and accept limited liability partnership as the suitable organization pattern in the future.The Forth part: the civil liability of certified accountants. If there is no capacity of right, there is no necessity of civil liability. So, the thesis introduces the capacity of right for certified accountants in the examination system, the capacity of right for certified accountants in the examination system and registration system. There are "stipulation for civil liability of certified accountants in the world", "characters of civil liability of certified accountants", "nature of civil liability of certified accountants", "doctrine of liability friction in civil liability of certified accountants" and "subjective factor of civil liability of certified accountants" in this parts. At the same time, the thesis provides some advice on legislation and jurisdiction of civil liability of certified accoun更多还原