會計師法修正草案及報稅代理人制度之建立對會計師執業環境之研究

To Investigate the Impacts of Revisions to the Certified Public Accounting Law and Establishment of a Taxation Broker System for the Business Environment for Accountants

賀文芳(Wen-Fang Ho)

指導教授 ： 胡為善

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400479

摘要

會計師法修正草案將使會計師執業環境更為嚴格，面臨訴訟風險加大。代客記帳業存在已久，政府為了正視此一事項，遂開始進行立法。

本研究目的是想探討會計師對「會計師法修正草案」的態度及因應方式，及其對會計師獨立性及執業環境之影響及探討會計師對報稅代理人的態度及對執業環境之影響。

根據問卷結果，獲得以下結論：
１、會計師們不同意主管機關派員檢查會計師事務所之財務狀況。針對會計師法修正草案之賠償責任，會計師們同意依過失比例負責，但應訂定賠償責任，且以取得之公費之倍數為限。會計師們將會慎選客戶及投保業務責任險，以降低訴訟風險。針對會計師賠償責任，為維持會計師之獨立性、客觀性與公正性，嚴格的規範是必要的，也是會計師業能永續生存的要件。

２、針對公會組織之議題，有六成的會計師同意應加入全國性公會，而不須加入地區性公會便可執行業務。

３、有五成的會計師贊成開放廣告可以幫助消費者了解會計師的業務，但只限以介紹事務所為主。

４、國內會計師對於影響會計師獨立性之行為，除了贊成會計師實施輪調制度外，其他如管理諮詢服務，代他人處理會計事務且執行該公司之查核簽證業務，認為皆不影響其獨立性。會計師是講求獨立性的職業，保持形式上與實質上之獨立，是社會對會計師的基本要求，扮演公正客觀第三者之角色，此為會計師存在之價值。

５、將近五成的會計師認為法人事務所的設立對健全會計師事務所組織有利，也認為法人組織應該付連帶賠償責任，但是也認為法人事務所之成立門檻過高。

６、會計師中約47%不同意記帳士法之制定有利於健全會計市場的發展。約65%不同意會計師和記帳士具有亙補性。會計師中約52%不同意會計師之主要營業項目為簽證業務。會計師中45%同意會計師代理代客記帳業務非主要之營業項目。

７、會計師認為造成會計師執業環境更為嚴苛的原因，第一為會計師彼此競價，第二為客戶大陸設廠，產業外移，第三為會計師法修正。如何加強中小型事務所之競爭，會計師們認為應要加強事務所之特色。

關鍵字

會計師 ； 報稅代理人 ； 會計師法修正草案

並列摘要

The recent revisions to the Certified Public Accounting Law will make a more demanding business environment for accountants, as they will encounter much more litigation risks in the future. Accounting agents have existed for years in handling the tax accounting businesses for companies. The Government of Taiwan has gradually been working on related lawmaking.

This study attempts to (1) examine the attitudes and responses of accountants toward “Revisions to the Certified Public Accountant Law”; (2) investigate the impacts of “Revisions to the Certified Public Accountant Law” on the independency of the accountant and their business environment; (3) explore the attitudes of the accountants toward the taxation broker system and toward their business environment.

The empirical results of this work are summarized as follows,
1. The surveyed accountants did not agree that the Central Competent Authority send people to check the financial status of any accounting firm. With regard to the liability to pay compensation in the light of the Revisions to the Certified Public Accountant Law, the accountants agree that the compensation should be paid by the proportion of fault, and the liability to pay compensation should be stipulated with charges multiplying the cost. Accountants will be much more cautious about choosing their clients than before, as well as taking business liability insurance in order to reduce the litigation risk. It is necessary that a stricter norm of the liability to pay compensation policy should be made for retaining the independency, objectivity and righteousness of the accountants. In addition, it is considered to important to make a sustainable accountants business regulation .

2. With regard to the issue of accountants association, about sixty percent of the accountants agreed that they should carry out their business by joining in national accountants associations, rather than participating in various regional associations.

3. Around fifty percent of the accountants agreed that advertisements aimed at the public to help consumers in understanding the accounting business. However, the advertising range is limited to the introduction to the accounting firm.

4. Domestic accountants agreed that the job rotation system to be carried out among accountants for their conducts that would influence the independency of the accountants. In addition, these accountants consider that other business conducts do not have any impact on the independency of the accountants. The accountant is a profession that strives for the independency of carrying out business, Additionally, the value of the accountant lies in remaining both formal and substantial independencies in society to allow for a fair and objective third party to perform their job functions.

5. About fifty percent of the accountants considered that the establishment of firms with the right to act as legal representatives was beneficial for solid accountant firms. In addition, a corporate body should be jointly liable to pay compensation. The accountants also argued that the standards for establishing a corporate body are too high to reach.

6. There was about 47% of the accountants did not agree that the stipulation of the Accounting Agent Act would be favorable for the sound development of the accounting market. Around 65% of the accountants did not agree that accountants and accounting agents can be complementary to each other. About 52% of the accountants did not agree that the main business of the accountants is the certified business. Around 45% of the accountants agreed that the accounting agency’s business did not belong to the major business of the accounting firms.

7. The accountants deemed that the reasons why a stricter business environment for accountants are as follows. First, accountants compete with each other by reducing pricing. Next, the industrial relocation of their clients from Taiwan to Mainland China. Third, the revisions to the Certified Public Accountant Law. Consequently, the accountants considered that it is necessary to strengthen the competitive ability of small-middle sized accounting firms to survive continuously in the industry.

並列關鍵字

Taxation Broker ； Revisions to Certified Public Accounting Law ； Accountants

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