| 论注册会计师法律责任 |
| |
| 引用本文： | 郭艳玲. 论注册会计师法律责任[J]. 北京工商大学学报(社会科学版), 2006, 21(4): 37-40 |
| |
| 作者姓名： | 郭艳玲 |
| |
| 作者单位： | 北京兆龙饭店,计财部,北京,100027 |
| |
| 摘 要： | 随着注册会计师制度的不断发展,注册会计师的法律责任问题日益突显,而随之相配套的法律制度所存在的空白也出现,本文试对当今社会中注册会计师在履行其职责时所存在的相关法律问题进行分析。
|
| 关 键 词： | 民事责任 行政责任 刑事责任 |
| 文章编号： | 1009-6116(2006)04-37-04 |
| 收稿时间： | 2006-05-20 |
| 修稿时间： | 2006-05-20 |
Discussion on the Legal Duty of Certified Public Accountant |
| |
| Guo Yanling. Discussion on the Legal Duty of Certified Public Accountant[J]. Journal of Beijing Technology and Business University:Social Science, 2006, 21(4): 37-40 |
| |
| Authors: | Guo Yanling |
| |
| Affiliation: | Department of Accounting,Beijing Zhaolong Hotel,Beijing 100027 |
| |
| Abstract: | With the development of the system of Certified Public Accountant,the problem of legal duty of CPA is increas-ingly prominent.However,there is a lack in the law system concerning CPA.This essay makes an analysis on the legal matters concerned with CPA during the fulfillment of CPA duty in contemporary society. |
| |
| Keywords: | civil liability administrative liability criminal liability |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《北京工商大学学报(社会科学版)》浏览原始摘要信息 |
|
点击此处可从《北京工商大学学报(社会科学版)》下载全文 |
