中国注册会计师民事责任研究

【作者】 彭兰香；

【导师】 王广明； 雷光勇；

【作者基本信息】 湖南大学 ， 会计学， 2003， 硕士

【摘要】 注册会计师民事责任是指注册会计师在执行业务的过程中，因过错行为导致委托人或第三者受损害，会计师事务所应承担民事责任。随着社会公众法律意识的提高，注册会计师民事责任越来越复杂。一般而言，注册会计师民事责任有四个构成要件，且与其他法律责任存在区别。借鉴其他国家关于注册会计师民事责任的性质理论，我国注册会计师对委托人承担契约责任，对第三者承担侵权责任。 借鉴经济学理论，注册会计师民事责任适用过错责任的归责原则，在证券虚假陈述的具体运用中，宜采用过错推定原则。相应地，注册会计师民事责任实行举证责任倒置原则。注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。审计准则可作为法院判断注册会计师是否有过错的依据，但注册会计师应注意到其作用的局限性。独立的审计鉴定人名册制度和具体案件的鉴定人三方任选制度可以有效地解决注册会计师民事责任的专业鉴定问题。 注册会计师民事责任属于多因一果，因此应将责任进行合理的分担，且会计师事务所可以向致害注册会计师行使追偿权。根据无意思联络的数人侵权原则，注册会计师按责任大小承担比例赔偿责任，赔偿金额应视具体情况而定。注册会计师虚假陈述与原告的损失之间只是一种间接因果关系，故注册会计师只承担补充责任。同时，会计师事务所应自注册会计师出具业务报告之日起五年内承担民事责任。通过多方面的改革，可以提高注册会计师的民事赔偿能力。更多还原

【Abstract】 The CPAs’ civil liability is that the public accounting firm bears civil liability when the CPA does harm to the clients or the third party for his false act when he carries out his task. With the broadening of legal knowledge of the public, the CPAs’ civil liability becomes more complicated. Generally speaking, there are four requirements of the CPAs’ civil liability, and it distinguishes from other liabilities. Using the theories of the nature of the CPAs’ civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.By reference to knowledge of the science of law and economics, the thesis holds that the rule of imputation of the CPAs’ civil liability is fault liability, and it should adopt the rule of presumptive fault for false statement in securities market. Correspondingly, it is up to CPAs to give proof in litigations. False auditing report and the CPAs’ professional care are important factors for CPAs to bear liability. CPAs use the Independent Auditing Standard as judging grounds, but they should think about its limited function. The system of independent auditing experts roll and experts chosen at random by three parties in practical case can settle the problem of expert authentication of the CPAs’ civil liability.The CPAs’ civil liability results from many reasons, and other relative bodies should share the liability properly. Meanwhile, the system that the public accounting firm recover the compensation from the CPAs who do harm to the suffer should be set up. CPAs bear proportional liability in the light of the rule of tort of several persons without connection in civil actions against CPAs. The compensative amount is fixed according to specific conditions. Because the relationship between the CPAs’ misrepresentation and the plaintiffs’ losses is indirect, the CPAs’ liability is secondary, and it is reasonable for the public accounting firm to bear liability within 5 years from the beginning of CPAs’ issuing the audit reports. We can improve the ability to compensate of the public accounting firm and decentralize the CPAs’ risks by some ways.更多还原