摘要
我国注册会计师职业发展面临着立法的相对滞后问题，随着《中华人民共和国注册会计师法》修订工作的开始，对行业管理、执业范围、组织结构、法律责任等方面的理论探讨已经提上日程。本文以立法的背景为参考，分析原法律责任体系的不适性，从法律责任功能的界定、法律责任体系的构建、法律责任鉴定机制的完善以及行业发展的立法对策等方面提出初步的理论构想。
The relatively backward leg- islation system is a problem in the develop- ment of China's CPA profession. The amend- ment to China's CPA Laws brought about theoretical discussions on CPAs' regulatory framework, business scope, organizational sbructures and legal liabilities. With reference to the background of enactment, the article analyses the unsuitability of the former legal liability system and puts forward a theory from the following perspectives: the definition of legal liabilities, the constitution of legal liabil- ity system, the development of legal responsi- bility identification mechanism and the legis- lation measures to develop the profession.
出处
《中国注册会计师》
2001年第7期40-43,共4页
The Chinese Certified Public Accountant
