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职业风险基金制度作为注册会计师民事赔偿制度的补充,能加强注册会计师的民事赔偿能力,在对事务所和注册会计师民事诉讼盛行的。本文探讨了该制度的必要性以及与职业责任保险的关系、职业风险基金的提取与管理等方面的问题。
As a complement to the civil compensation system of certified public accountants, the occupational risk fund system can enhance the civil compensation ability of certified public accountants in the prevailing civil litigation of firms and certified public accountants. This article explores the necessity of the system and its relationship with professional liability insurance, and the extraction and management of occupational risk funds.