摘要
我国注册会计师职业发展面临立法相对滞后的问题,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,分析现有注册会计师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构想。
The development of the profession of chartered accountants is facing with a problem which the legislation has fallen behind relatively. The Law of Chartered Accountants is about to be amended. In the background this article has analysed the defects of old system of legal liability and provided a new conception for it.
出处
《政治与法律》
CSSCI
北大核心
2003年第5期102-106,共5页
Political Science and Law
