【摘要】 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。近年来,为了降低注册会计师的执业风险,西方国家纷纷推出了这一险种。而在我国,由于历史、风险意识和立法等方面的原因,直到2000年才推出了第一份注册会计师责任保险,且从运行的效果来看不甚理想,仍然存在着诸如投保率和投保额低,投保意识淡薄等诸多问题。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。更多还原

【Abstract】 Certified public accountant′s professional insurance is a kind of professional liability insurance, its insureds are usually accountants. In the West, it was in succession to carry out this insurance in order to reduce CPA′s professional risk in recent years. But in our country, it was not until 2000 that this insurance appeared for the reason of history, risk attitude, legislation, etc. Now, this insurance has run for over two years, but the effect is not ideal, and still has some questions, such as the insurance rate and the insurance premium is low, etc. 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.更多还原