【摘要】 注册会计师责任险属于四类责任险中的一种,其投保人通常为会计师等专业人员,它在我国推出之后结果并不十分理想。从我国的法律法规、会计师事务所的组织形式等方面对造成这种现象的原因进行分析,并在此基础上提出发展我国注册会计师责任险的几点建议。更多还原

【Abstract】 Certified public accountant’s practicing responsibility insurance is a kind of responsibility insurance; its insurers are usually accountants. In our country, it has been run for two years, but the effects are not ideal. In this paper, I analyses the reasons from five aspects, such as: legislation, the organization form etc. On the basis of this, I offer suggestions on how to promote CPA’s practicing responsibility insurance of China.更多还原