民国会计师“跨界”商标法律业务的原因及影响  

The Reason and Influence of Accountants' Cross-border Practice of Trademark Law Litigation in the Republic of China

作　　者：王小丹 WANG Xiao-dan

机构地区：[1]中南财经政法大学法学院 [2]湖北师范大学政法学院

出　　处：《云南社会科学》2018年第5期130-137,187,共9页Social Sciences in Yunnan

摘　　要：民国时期报业所刊载的商标案例显示出那时的会计师们常常作为商标纠纷一方的代理人。会计业初期执业范围划分不严、会计业务量不足、会计师群体法律素质较高且商业经验丰富、政府法令允许其"跨界"法律业务、行业公会默许并推动跨界,共同催生出了会计师"跨界"商标法律业务的独特现象。这种"跨界"执业,一方面使会计师与律师形成了一定的职业竞争,另一方面推动了商标法的发展。探究民国会计师"跨界"执业的原因及影响,能够为当下培养与运用法商复合型人才提供一些启示。The accountants in the Republic of China often acted as legal representatives in trademark litigation,and also played as theoretic researchers and advisers in the practice of trademark law legislation.In the early formation of accountant industry,the scope of accountants’practice was not clear,and the workload of accountants’business was not full.With government promotion and industrial union support,the cross-border legal practice of accountants in trademark litigation has come into being because these accountants had high legal qualification and rich commercial experiences.In one hand,lawyers had to compete with accountants in some lawsuits,on the other hand,accountants’practices in the trademark legal affairs enhanced the development of trademark law.Research on the reasons and influence of accountants’cross-border practice could therefore provide beneficial reference for the cultivation and application of talents with professional law and business knowledge.

关 键 词：民国 会计师 “跨界”执业 复合型人才 商标法律业务 

分 类 号：D929[政治法律—法学]