| 浅议注册会计师对上市公司的法律责任 |
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| 引用本文： | 卢慨,柴丽华. 浅议注册会计师对上市公司的法律责任[J]. 黑龙江省政法管理干部学院学报, 2002, 0(2) |
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| 作者姓名： | 卢慨 柴丽华 |
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| 作者单位： | 北京岳成律师事务所黑龙江分所 黑龙江哈尔滨150001(卢慨)，北京岳成律师事务所黑龙江分所 黑龙江哈尔滨150001(柴丽华) |
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| 摘 要： | 目前注册会计师对上市公司进行虚假包装 ,出具不实的审计报告 ,欺骗投资者的案件屡屡发生。但由于立法的滞后 ,使投资者的利益得不到及时、全面的保护。 2 0 0 2年 1月 15日最高人民法院发布了新的司法解释对上市公司和注册会计师违规操作行为的法律责任作了明确的规定。为资本市场的规范化管理提供了充分的依据。
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| 关 键 词： | 注册会计师 虚假信息陈述 侵权 |
Certified Accountant''''s Responsibility and Evasion Of Law for the Listed Company |
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| LU Kai,CHAI Li-hua. Certified Accountant''''s Responsibility and Evasion Of Law for the Listed Company[J]. Journal of Heilongjiang Administrative Cadre Institute of Politics and Law, 2002, 0(2) |
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| Authors: | LU Kai CHAI Li-hua |
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| Abstract: | At present,the cases that the certified accountant packs falsly the listed company ,draws the unreal audit report,and cheate the investor take place repeatedly.Because of the lagging legislating,the investor's interests are unable to get the overall protection in time.The supreme people's court has issued new judicial explanation that make clear regulation to the violating operation of the certified accountant ,this offers the abundant basis for standardized management of the capital market |
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| Keywords: | the certified accountant statement of the false information encroachment of right. |
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