会计师责任保险

论注册会计师责任保险制度

On CPA 's Professional Liability Insurance

注册会计师责任保险属于职业责任保险的一种，其投保人通常为会计师等专业从业人员。

Certified public accountant ′ s professional insurance is a kind of professional liability insurance , its insureds are usually accountants .

注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义。

CPA 's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively .

为此，借助于简单的收益与风险模型，对造成这一现状的原因进行了探究，并在此基础上，提出了完善和发展我国注册会计师责任保险的几点对策建议。

In this paper , we research into the reasons which cause the present situation in virtue of a simple income and risk model , and on the basis of this , we offer some suggestions on how to promote CPA ′ s professional insurance of China .

最后，施行注册会计师执业责任保险中应注意的问题。

Finally , implement CPA occupation liability insurance should notice several problems .

我国注册会计师职业责任保险问题研究

China Certified Public Accountants Professional Liability Insurance Study

其次，我国建立注册会计师职业责任保险制度的可行性；

The next , our country establishes the CPA occupation the possibility of system liability insurance .

再次，借鉴国外经验，建立我国的注册会计师职业责任保险制度；

Again , draw lessons from the abroad experience and establish our country 's CPA occupation liability insurance the system .

注册会计师执业责任保险险种的开发和推广，是保险领域的巨大创新，也是对审计风险处理理论和实践的重大挑战。

The development and extension of Professional Duty Insurance of CPA is not only an great innovation in the field of insurance , but also a significant challenge in the auditing risk handling theories and practices .

浅议注册会计师的执业责任保险

Reflections on the Liability Insurance of Industry that Holds Certified Accountant

许多国家法律规定注册会计师必须承担连带赔偿责任，但连带责任间接鼓励原告起诉注册会计师，因为注册会计师投了责任保险最具清偿力。

In some country the CPA must bear joint liability , but joint liability encourages plaintiff prosecutes CPA indirectly because CPA invests liability insurance .

随着中国注册会计师业的发展，保险公司也为会计师事务所开设了一个新的险种&注册会计师执业责任保险。

With the development of China Certified Accountant Industry , the insurance company also has offered a new insurance kind for the accountant 's firm too-the liability insurance of industry that holds certified accountant .