| 浅析注册会计师民事责任 |
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| 引用本文： | 刘中华.浅析注册会计师民事责任[J].安徽电气工程职业技术学院学报,2003,8(3):108-112. |
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| 作者姓名： | 刘中华 |
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| 作者单位： | 安徽经济管理学院,安徽,合肥,230051 |
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| 摘 要： | 本文详细分析了注册会计师民事责任产生的原因 ,介绍了美国对注册会计师民事责任相关规定 ,强调民事责任追究对会计服务市场的影响作用 ,提出构建我国注册会计师民事责任追究机制的设想。
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| 关 键 词： | 注册会计师 民事责任 追究 |
| 文章编号： | 1009-1238(2003)03-0108-05 |
| 修稿时间： | 2003年5月1日 |
Simply analysing the civil liability for certified public accountants |
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| LIU,Zhong-hua.Simply analysing the civil liability for certified public accountants[J].Journal of Anhui Electrical Engineering Professional Technique College,2003,8(3):108-112. |
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| Authors: | LIU Zhong-hua |
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| Abstract: | In this paper,the author analyses the cause for the civil liability which certified public accountants may bear; lets us know some rules correlated with the civil liability for the certified public accountants in America; puts emphasis on the influence of the civil liability investigation on the accounting service market,and puts forward to suggestion to build up an investigation system of the civil liability for the certified public accountants in China. |
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| Keywords: | certified public accountants the civil liability investigation |
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