Research On Civil Liability Allocation Of Special General Partnership Accounting Firm

With the current economic and social development,the role of Certified public accountants as the "economic police" in the securities market overseeing the quality of accounting information disclosure of listed companies is increasing.The audit opinions issued by Certified public accountants as independent third parties provide investors with more reliable decision-making in accordance with.But in recent years,a series of financial fraud scandals have appeared in China's securities market,from Yinguangxia,Wanfushengke to Kangmei Pharmaceutical,and then to Dazhihui.There is a problem accounting firm behind each scandal.These accountant affairs As the "economic police" of the securities market,it did not contain the occurrence of financial fraud by listed companies,causing huge losses to investors,thus triggering a series of civil cases involving false statements.To this end,the Supreme People's Court of China formulated the Regulations on the Trial of Civil Compensation Cases Resulting from False Statements in the Securities Market in 2003 and 2007 and on the Trial of Civil Infringement Compensation Involving Accounting Firms in Audit Business Activities The "Several Provisions of the Case" provides a clear and clear definition of many legal issues that the judicial body may encounter in the further investigation of the civil litigation of the accounting firm,such as the inability to follow damages and the unclear definition of the principle of liability.Provided a legal basis for effectively hearing the civil litigation cases of the false statement of China's accounting firm.Combined with the current situation that China's large and medium-sized accounting firms will carry out audit business activities under the form of special general partnerships,this article analyzes the unique responsibility-taking system of special general partnership accounting firms,and based on China's current laws and regulations and Relevant judicial interpretations discuss the allocation of civil liability within and outside the special general partnership accounting firm,and put forward some suggestions and ideas for the improvement of its liability system.The main purpose of this article is to find a reasonable way of allocating civil liability,effectively allocating civil compensation liabilities inside and outside the special general partnership accounting firm,with a view to being able to sue civil proceedings involving false statements of the special general partnership accounting firm The trial of the case serves as a reference to protect the legitimate rights and interests of investors and accounting firms.This article integrates the relevant theoretical knowledge of accounting,auditing and law in the three college subjects,discusses the determination of the civil liability of the special general partnership accounting firm,and clarifies the three different fault situations of intentional,gross negligence and general negligence.The definition of "provides a theoretical basis for the reasonable allocation of the civil liability of a special general partnership accounting firm.At the same time,combined with the reality of China's securities market and the characteristics of a special general partnership accounting firm,it proposes a civil liability allocation method that meets the current reality,and selects a representative false statement civil litigation case for analysis to test the utility of the research results of this article Sex.Specifically,the opening chapter briefly introduces the research background and significance of this article,summarizes the research and achievements of domestic and foreign experts and scholars related to the topic,clarifies the research ideas and methods of this article,and briefly introduces the basic framework of this article.The second part defines the relevant concepts of the civil liability allocation of the special general partnership accounting firm in turn,elaborating the liability principle and constituent elements of the civil liability of the special general partnership accounting firm in detail.The concept of negligence is analyzed and defined,and then the relevant theories involved in the allocation of civil liability of accounting firms are introduced.The third part introduces the civil litigation cases of false statements caused by the failure of Dazhihui audit by Lixin Certified Public Accountants,and summarizes the punishment results of Lixin Certified Public Accountants and Dazhihui and the illegal acts of Lixin Certified Public Accountants in the audit process Then through the analysis of the constitutional elements of civil liability and the way of responsibility,the reason and way for Lixin Certified Public Accountants to bear civil liability are discussed.The fourth part discusses the allocation of civil liability inside and outside the special general partnership accounting firm,and applies the analysis of the allocation of civil liability to the false statement litigation case between Lixin Certified Public Accountants and Dazhihui.Lixin Certified Public Accountants should make reasonable allocation of civil compensation liability.Finally,the full text is summarized,the conclusions of this paper are drawn,and relevant policy recommendations are made.