【作者】 陈静；

【导师】 蒋岩波；

【作者基本信息】 江西财经大学 ， 经济法， 2003， 硕士

【摘要】 近年来，上市公司和会计师事务所的大量假帐问题成为中国资本市场上倍受瞩目的事情。银广厦事件，安然事件等一系列会计造假案的爆发，严重动摇了市场经济的诚信基础，人们一方面开始质疑注册会计师报告的公信力，另一方面重新审视注册会计师的民事责任。目前，我国立法上虽然有了对注册会计师造假相关的民事责任的规定，但都比较笼统，执行起来有很大的弹性，可操作性差，民事制裁介入会计监管面临很多实际问题，理论界也一直未能在这个问题上有个系统的说法，本文主要从会计学和法学相结合的角度，对注册会计师对第三人的侵权责任问题作一些探讨。 本文结合当前我国注册会计师审计活动的现状，对注册会计师审计业务及民事责任的基本规定进行了阐述。注册会计师审计业务所涉及的法律关系主要有两种：一是委托人与会计师及会计师事务所之间的契约关系；二是注册会计师及事务所与报表使用人之间的特殊信赖关系。由此决定了对其注册会计师及其事务所之间的请求权基础，一为违约，二为侵权，本文论述的是注册会计师对第三人的民事责任。 纵观世界各国学说与实践，德国等大陆法系国家一般主张为契约责任，这主要是以默示的信息提供契约，具保护第三人效力的契约，契约缔结上的过失等理由为依据；而英美法系国家，判例和学说趋向降旗认定为一种侵权责任，因为会计师与第三人之间并无严格意义上的契约关系，虽然对注册会计师而言，第三人具有合理的可被预见性，但第三人毕竟是不确定的多数人，因而会计师违反的是法律事先规定的义务，侵犯的是一般公民的权利，是绝对权，只能依侵权行为的责任构成追究责任。第三人主要分为直接第三人，预见到的第三人和可合理预见到的第三人，注册会计师故意出具不实报告的，对已知或应知的特定利害关系人因信赖该报告造成损失的，应承担赔偿责任。注册会计师出于重大过失或一般过失出具不实报告的，对已知的利害关系人因信赖该报告造成损失的，应承担赔偿责任。注册会计师出于轻微过失出具不是报告的，对利害关系人因信赖该报告造成损失的，一般不承担赔偿责任。会计界与法律界在注册会计师对第三人侵权责任问题上存在着观念上的分歧，会计界强调过程的真实，主张合理保证，而法律界强调结果的真实，笔者认为注册会计师提供的是一种专家信用，充当市场经济活动的鉴证者，故审计过程的无缺陷不能对抗注册会计师审计结果不当所应承担的民事责任。 笔者认为，注册会计师对第三人侵权责任由四个构成要件：一是行为人有过错；二是行为违法；三是损害事实的存在；四是侵权行为和损害事实之间具有因果关系。对于注册会计师归责原则问题存在过错责任原则和无过错责任原则，我国对于注册会计师侵权贡任适宜采用过错责任原则的特例——过错椎定原则为其归责原则。因为注册会计师的责任从本质上说是一种信息公开违法行为承担法律责任的担保，且注册会计师作为专业人员，与第三人相比，在信息披露中处于优势地位，公众投资者只是被动地了解公开信息，对于会计师是否有过错难以充分举证。在侵权责任的承担上，注册会计师应基于过错性质的不同分别承担比例责任和连带责任。如果注册会计师属于故意行为，应对舞弊造成的损失承担无限连带责任，反之只承担相应责任比例下的赔偿责任。 最后，本文对注册会计师侵权责任制度的完善提出了若干意见，强调证券法与注册会计师法的衔接，加强对注册会计师的监管和道德建设，建立注册会计师信用机制，并提出了一些具体措施，例如建立注册会计师特别诉讼时效，建立有限合伙制的会计师事务所，建立审计技术鉴定制度和推行注册会计师责任保险。 总之，注册会计师的侵权责仟问题，涉及多方利益，关系到证券市场的稳定与健康发展，法律应以提高注册会计师执业质量为宗旨，立足与保护社会公众利益，同时保护注册会计师的合法权益，于实现法律目的的同时，维系会计专业的存续与生长价值。更多还原

【Abstract】 Recent years the faulse accounting question of company has been the important thing on Chinese capital market, which shaked the basis of market company. On one hand, people began to suspect the reality of CPA report ,on the other hand, think the CPA’s civil responsibility again. Although there are some related stipulation in the legislation of our country, they are too simple and hard to use ,and theorists haven’t a systematic idea. The essay discussed the CPA’s infringement responsibility to the third party mainly through the linking of accounting and law.The essay expound the basic stipulation of CPA’s auditing business and civil responsibility through the analyst of the present conditions of CPA’s auditing business of our country. CPA’s auditing business involve two legal relations, one is contract relation between the bailer and CPA, another is a special trustful relation between CPA and the users. Therefore, there are two kind of requesting rights: breaking contract and infringing right. The essay discuss CPA’s civil responsibility to the third party.Surveying the theories and practice all over the world, the countries such as German insist on contract responsibility according to providing contract by silent information and protecting the third party. However, America and England tend to infringement responsibility, because they think there isn’t strict contract relations between accounting and the third party, and CPA against the liability stipulated in advance.The third party can be devided to the direct third party, the predicted third party and the third party which can be predicted reasonably. CPA should undertake compensation responsibility to the known and should be known related person because of intention, undertake compensation responsibility to the known related person because of important or common unpremeditated crime and should not undertake compensation responsibility to the related person because of small negligence.There are different opinions about CPA’s infringement responsibility to the third party between accounting area and law area. Accounting area emphasis the reality of auditing process and ensure rationally, but law area empress the reality of the result. The writer think that CPA provide professional credit and is the appraiser of the market economy, so the reality of auditing process can’t avoid the civil responsibility because of the wrong auditing result.The constitution of CPA’s infringement responsibility must involve four documentsas follows: firstly, the behavior must make mistake; secondly the behavior against law, thirdly the damage fact exists; finnally,there is a causality between the infringing behavior and the damage fact. As to the question of the responsibility judging principle , there are fault responsibility and non-fault responsibility. We think that it’s proper to take special fault responsibility-fault-infer responsibility as the responsibility judging principle of CPA’s infringement responsibility. The reason is that CPA’s responsibility information is an open behavior and CPA as a profession is superior in the information announcing. Thus, it’s better to protect small stockholder’s benefit.As to the undertaken of CPA’s infringement responsibility, CPA should undertake proportional responsibility or related responsibility respectively according to different faults. If CPA is on purpose, he must undertake unlimited related responsibility to the damage of embezzlement, or only undertake proportional responsibility.Finnally, the essay put forward some advices to improve CPA’s infringement responsibility system, pay attention to the linking of securities law and CPA law, and enhance the supervisor and management of CPA and the construction of CPA’s honesty and trustworthiness.更多还原