摘要
法律监管已成为各国政府增强注册会计师独立性的重要策略。我国注册会计师法律监管在起诉方、诉讼门槛及承担责任方面,距离有效约束注册会计师机会主义行为还存在一定的差距。当前应借鉴美国经验,逐渐完善注册会计师法律监管体系,增强其执业独立性,以适应我国资本市场发展的需要。
Legal supervision has become an important strategy for govemments to improve the auditor＇s independen- the aspect of subject of lawsuit, the starting point of legal proceeding and compensation duties. After comparing American experience with our country present situation, the author suggests that we should improve and perfect our legal supervisory system to improve auditor＇s independence.
出处
《广东商学院学报》
2007年第3期68-71,共4页
Journal of Guangdong University of Business Studies
关键词
注册会计师
法律监管
诉讼主体
诉讼门槛
赔偿责任
auditor
legal supervision
subject of lawsuit
starting point of legal proceeding
compensation duties
