Chinese Cpa Civil Liability Problems Research

The"audit gate"event emerging incessantly, once caused the community attention. The civil liability of accountant has become the research hot spot in accounting field and the legal community. The Supreme Court issued《Involves Accounting firm about Trying in Audit activities Civil tort Compensation Case's Certain Stipulations》on June 4 2007.It supplies legal basis to try this kind of case and has greatly influenced in the community. The academic circles and insiders have different opinions i on civil liability of accountant . Many universities,colleges and institutes have organized the academic seminar also presented the different viewpoint. Although France releases[2007] 12 are accountant the civil liability aspect at present the newest stipulation, it has certain flaw. The jurists stand in the legal principle theory of law angle, accountants stand in the practice angle. the dispute to chartered accountant's civil liability question to be big respectively, is worth discussing. Many questions emerge the water surface along with market economy's thorough development, has become our country law circle and accountant's common research subject. Only then unifies our country national condition and the overseas experience, from theory and practice profound understanding chartered accountant's civil liability question, can determine adapts responsibility pattern.This article is divided three parts: The first part introduced chartered accountant civil liability's elementary theory, forms the reason and"Wuliangye"in the event chartered accountant the civil liability ponder. The second part unifies our country current law to stipulate that elaborated chartered accountant the civil liability turns over to the responsibility principle. The third part has analyzed chartered accountant from four aspects the civil liability constitution important document. This article main union newest legal rule civil liability's several subject matters explains to chartered accountant, and carries on insufficient to its aptness searches analyzes. Chartered accountant who involves to the actual case the civil liability proposes own view. Myself take has chartered accountant the qualifications the university teacher, utilizes the superficial knowledge, conducts the research to the related question. Attempts carries on the appropriate balance between the legal logic and the community policy, understands chartered accountant's civil liability correctly, already time construction reasonable responsibility frame.