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注册会计师行业正在进行全行业脱钩改制工作,其中,新老会计师(审计)书务所的法律责任关系日益成为全行业普遍关心的焦点问题之一。为推动事务所脱钩改制工作的顺利进行,中国注册会计师协会(以下简称“中注协”)崔建民会长、李勇秘书长专门就法律责任(主要指民事责任,下同)问题到最高人民法院进行了协调。根据协调情况,中注协于1999年9月23日在北京召开了“事务所脱钩改制法律责任研讨会”,专题研讨脱钩改制后原事务所的法律责任由谁承担、如何承担等问题。来自最高人民法院、财政部等有关部门的代表,法律界的专家学者,部分地办协会和事务所的代表出席了会议。
The CPA industry is undergoing industry-wide decoupling and restructuring. Among them, the legal liability relationship between the new and old accountants (auditing) book offices has become one of the most important issues that the industry generally cares about. In order to facilitate the smooth implementation of the decoupling reform, the directors of the Chinese Institute of Certified Public Accountants (hereinafter referred to as “China Aid Association”) Cui Jianmin and Li Yong specialize in the legal liability (mainly civil liability, the same below) issues to the Supreme People’s Court Coordinated. According to the coordination situation, China AICPA held a seminar on “legal liability for decoupling and restructuring of the firm” on September 23, 1999 in Beijing. After that, the seminar discussed who shouldered the legal responsibility of the original firm after decoupling the restructuring and how to shoulder the burden. Representatives from the Supreme People’s Court, the Ministry of Finance and other relevant departments, experts and scholars from the legal field, and some representatives from associations and firms attended the meeting.