论我国注册会计师的法律责任.doc

摘要:随着市场经济的高速发展，特别是在证券市场和上市公司财务报告信息披露中，注册会计师作为“经济警察”扮演着越来越重要的角色。本文从分析注册会计师在证券市场信息和上市公司会计报告信息披露中的虚假陈述入手，探讨我国注册会计师法律责任。注册会计师不仅需要在传统的商业环境下做好会计报告的鉴证工作，更需要在金融市场做好监督者。而金融市场新的衍生品层出不穷，金融市场的会计报告更具专业性。在此背景下，要消除金融市场的虚假会计报告，除了注册会计师需要加强自身专业素质外，注册会计师法律制度的完善也是当务之急。 

关键词：虚假陈述，注册会计师，法律责任

Abstract:With the rapid development of the market economy, in particular, play an increasingly important role in the disclosure of information in securities markets and listed companies' financial reports, certified public accountants as "economic police". This article from the analysis of Certified Public Accountants is a false statement in information disclosure in the securities market information and accounting reports of listed companies to start to explore China's certified public accountant liability. Certified Public Accountant in the traditional business environment requires not only do the work of forensic accounting reports, supervisors need to do a good job in the financial markets. In this context, to eliminate the false accounting reports of the financial markets, the improvement is imperative need to strengthen their own professional quality in addition to the certified public accountant, certified public accountants’ legal system.

Key words: False Statement, Certified Public Accountant, Legal Liability

　　　本文从分析注册会计师在证券市场信息和上市公司会计报告信息披露中的虚假陈述入手，探讨我国注册会计师法律责任。注册会计师不仅需要在传统的商业环境下做好会计报告的鉴证工作，更需要在金融市场做好监督者。而金融市场新的衍生品层出不穷，金融市场的会计报告更具专业性。在此背景下，要消除金融市场的虚假会计报告，除了注册会计师需要加强自身专业素质外，注册会计师法律制度的完善也是当务之急。