证券虚假陈述中会计师责任的研究

Research on Accountants’ Liability in the False Statements of Securities

摘要: 随着我国的证券市场日益繁荣壮大，证券市场的监管也开始进一步强化，其中信息披露是证券监管中关键的一步。公司要想在证券市场中更好地流通运转，必须进行有效的信息披露，而这个阶段一定要通过会计师事务所来运行。与此同时，证券市场的虚假陈述现象也日益增加，关于会计师事务所的责任承担方式，法律还尚未作出明确规定。文章将从瑞华会计师事务所的案例出发，通过对证券虚假陈述相关概念的厘清来对当前证券虚假陈述现状及原因进行分析，对证券虚假陈述中会计师的责任承担标准进行研讨，最终认识到只有建立以政府监管为主导，行业自律监管为辅助的会计监管模式，才能够对会计师的证券行为作出正确的监督，使其承担应尽的法律责任。

Abstract: With the development and growth of China’s securities market, the supervision of the securities market has been further strengthened, among which information disclosure is an important barrier of securities supervision. If a company wants to circulate in the stock market better, it must make effective information disclosure, and this process must go through the accounting firm. At the same time, the prosperity of the securities market brings with the growing phenomenon of false statements in the securities market. It is not clear what kind of civil liability accounting firms should bear. Therefore, it is necessary to study the standard of civil liability borne by accountants in false statements of securities. The article will start from the case of Ruihua Certified Public Accountangts, and analyze the status quo and reasons of the current securities misrepresentation by clarifying the concepts related to securities misrepresentation. By discussing the standards of the responsibility assumption of accountants in the securities misrepresentation, and ultimately realizing that only by establishing the accounting supervision mode with the government supervision as the dominant one and the industry self-regulation as the auxiliary one, the accountant’s securities behavior can be correctly supervision, so that they can bear the due legal responsibility.