為順應國際趨勢，提升我國會計師事務所之永續經營能力，會計師法修正草案針對事務所組織型態做出重大調整，增設法人事務所，增加相關配套措施，並研擬訂定最高責任上限。
本研究透過問卷調查的方式，以執業會計師以及報表使用人兩者不同的角度，分別了解法人事務所就雙方立場而言之可行性，以及應具備配套措施之看法。
實證結果顯示，受試者對成立法人事務所平均持同意看法，雙方看法有顯著差異，執業會計師平均同意程度較高。受試者對法人事務所應採取之配套措施普遍同意，以應揭示有限責任地位、強制投保責任險及提撥法定盈餘公積之同意程度最高。雙方除就法人事務所應限制設立條件、提撥法定盈餘公積並於清算過程保全資產、擬定風險管理策略、設立賠償責任上限及加重會計師相關刑事責任之同意程度顯著不同外，其餘規範要件同意看法無顯著差異。 / In order to follow the international tendency and enhance the ability of going–concern of Taiwan’s CPA firms, the revised Certified Public Accountants Act has legalized CPA firms in legal form of corporation. Otherwise, the revised Certified Public Accountants Act has also added some related indispensable conditions and has set the upper limit of the legal liability.
The paper attempts to examine the issue by surveying certified public accountants and financial statements users to figure out their perceptions about the feasibility of the incorporated firms and the necessity of the conditions.
According to the empirical results, the most of the respondents agree about the feasibility of the incorporated firms. The CPAs’ viewpoints are significant different from the financial statements users’. Most of the respondents also agree about the indispensable conditions, especially to the limited liability situation disclosure and the compulsory liability insurance. There are no significant different views between the CPAs and the financial statements users except to add the establishing limitations, to set aside the legal reserve, to plan the risk management strategies, and to place the upper limit of the legal liability.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0943530121 |
| Creators | 楊曉琦 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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