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近年来,随着我国经济的发展和经济体制改革的不断深入,会计行业也在不停发展壮大,会计机构、从业人员及业务数量持续上升,迫切需要注册会计师责任险来分散审计失败所导致的风险。但在我国,注会责任保险尚处于起步阶段,无论是需求还是供给都存在不足。本文在大量查阅文献的前提下,结合实例对此课题进行了研究探讨,从而提出一些合理的措施来解决注册会计师责任险的制定与推广问题。
In recent years, with the development of economy and the deepening of economic system reform in our country, the accounting profession is constantly developing and expanding. As the number of accounting institutions, employees and the business continues to rise, there is an urgent need for the CPA liability insurance to disperse the audit failure risk. However, in our country, note the liability insurance is still in its infancy, both in demand and in supply. In this paper, a large number of access to the literature under the premise, combined with examples of this subject were studied to explore some reasonable measures to solve the CPA liability insurance development and promotion issues.