CAJ | 학술논문

规范注册会计师执业责任保险的投保方式是我国注册会计师执业责任保险制度落实的关键。我国注册会计师执业责任保险的投保方式应采取强制与自愿相结合的方式;在保险的分类上应体现为强制险、风险险、特殊险三种形式。这一投保方式的操作实施需要进一步完善注册会计师执业责任保险险种设计和健全注册会计师民事责任作为基础和前提。
규범주책회계사집업책임보험적투보방식시아국주책회계사집업책임보험제도락실적관건。아국주책회계사집업책임보험적투보방식응채취강제여자원상결합적방식;재보험적분류상응체현위강제험、풍험험、특수험삼충형식。저일투보방식적조작실시수요진일보완선주책회계사집업책임보험험충설계화건전주책회계사민사책임작위기출화전제。
This paper pinpoints the key to implement the CPA＇s professional liability insurance in China is to standardize its form and purchase requirement. The CPA＇s professional liability insurance should be purchased on both mandatory and voluntary basis. The paper further suggests that the insurance be offered with three types including the mandatory plan, the risk plan and the special-purpose plan. To carry out the above suggestions, it requires an improved design on the insurance plan as well as a clear statement on CPA＇s civil liability.