會計師查核簽證公司財務報表議題：從中華民國全國商業總會倡議談起

A Study of the Issue about the Checking and Attesting of Financial Statements by the Accountants: Advocacy from the General Chamber of Commerce of the Republic of China

本文，從中華民國全國商業總會對會計師查核簽證公司財務報表議題的倡議談起，主要觀察2018年公司法修正時的立法處置，發現其最初倡議是對行政院版本條文的認知有誤差，因此反對。其實，行政院版條文規定的適用企業，仍有一定數額及規模標準，不是針對所有的中小企業。行政院標準，最後成為公司法修正三讀後的條文，迄今經濟部仍有所堅持。筆者指出，一定數額及規模的標準，固然沒有增加中小企業的負擔；但後續仍建議關注中小企業財務報表的透明度的不佳，並檢討會計師若涉及簽證不實時，其法律責任如何落實等問題。

This article is to discuss from The General Chamber of Commerce of the Republic of China(ROCCOC) that advocated the issue about the checking and attesting of financial statements by the accountants, mainly on the legislative procedure of amendment to the Corporation Law in 2018, it finds that ROCCOC's initial point of view had the cognition error for the article of Executive Yuan, and thus opposed it. In Fact, the article of Executive Yuan version stipulated that the enterprises still possess the standard of certain amount and scale, and not aimed at all small and medium enterprises. This standard is also became the article through the third reading and still persisted by Ministry of Economics. The writer think there is no doubt that the standard of certain amount and scale won't cause too much scope of attack and no problem about increasing small and medium enterprises burden, but follow-up concern about the transparency of financial statements of these enterprises in need, and also review and discuss how to implement the legal liability if a account involves in false attesting.