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如何从理性的、法律的角度,研究验资不实的民事责任问题,无论是现在还是今后,对增强注册会计师的执业风险意识,减少注册会计师涉诉案件的发生,都大有裨益。笔者不揣浅陋,就此谈点个人看法。
How to study the civil liabilities of false capital verification from a rational and legal angle will be of great benefit both now and in the future in enhancing the CPA’s awareness of practicing risk and reducing the number of CPA accountants. I do not guess humble, talk about personal views.