【作者】 肖义方；

【导师】 陈婉玲；

【作者基本信息】 华侨大学 ， 经济法学， 2004， 硕士

【摘要】 本文采用规范研究、实证研究以及二者相结合的方法，借助经济学、社会学和企业伦理学的理论，结合审计学和法学的观点，对证券市场独立审计经济法责任的基础、本体、构成和归责四个方面作了系统论证，初步建构了证券市场独立审计经济法责任的理论体系。全文由导论和五章构成，全文约80，000字。 导论介绍了本文选题的理由和研究的价值，提出了本文研究的目的，说明了本文的研究思路和研究方法。 第一章系统介绍了注册会计师及其从事的独立审计职业，总结了注册会计师审计对证券市场的作用。本章在必要地介绍审计知识的基础上，揭示了独立审计的特性，为以后对独立审计法律关系和法律责任的研究作好铺垫。 第二章主要论证证券市场独立审计的经济法关系，经济法关系是经济法责任的逻辑基础。本章分三层展开：第一，借鉴新制度经济学的企业契约理论和企业伦理学的利益相关者理论，论证公众公司是包括股东、管理者(经理层)、政府和注册会计师等在内的利益相关者构成的契约网；第二，结合审计学的受托责任论，论证了公众公司审计关系是注册会计师在中间社团(注册会计师协会)引导下，通过政府的联结，与公众公司的其他利益相关者结成社会化契约关系；第三，借鉴社会学理论，利用关系契约说，指出证券市场独立审计的社会化契约关系超越了民事法律关系，更不同于行政法律关系，而是经济法关系。 第三章主要论证证券市场独立审计经济法责任是客观存在的独立责任。本章首先上揭示了现有的独立审计民事责任和行政责任的理论缺陷，然后分析了独立审计经济法责任独特的形态，归纳了独立审计经济法责任的特征，从正反两方面论证了独立审计经济法责任的客观存在。 第四章主要论证证券市场独立审计经济法责任的构成。本章提出了独立审计经济法责任的构成要件，就责任的权利主体的认定提出了“实质联系”的标准，分析了责任的因果关系，阐述了独立审计准则的法律性质和注册会计师过错的认定标准。 第五章主要论证证券市场独立审计经济法责任的归责原则。本章从分析审计不确定性和审计风险的区别开始，指出审计不确定性的客观存在，不能由注册会计师承担，由此得出结论，证券市场独立审计经济法责任适用过错推定原则，并对会计界主张的“过错区分论”作了评述。更多还原

【Abstract】 The thesis builds a theory of the accountability of economic law of independence audit in securities market through discussing systematically the base, ontology, element and imputation of the legal accountability. The thesis consists of introduction and five chapters. There are approximately 80,000 words in this thesis.In the introduction, the author tells the purpose of the thesis, the reason for doing research in this field, the signification of the work and the method of the research.In chapter one, the author gives a review of the career of the certified public accountant (CPA) and the independent audit. Then the author summarizes the function of the CPA’s audit to the securities market. Furthermore, the author focuses on the characters of the independent audit, which is vital to the following research on the liability of the independent audit.In chapter two, the author focuses on economic law relationship of the independent audit in the securities market. The accountability of economic law is base of the economic law relationship. Firstly the author employ the firm theory of New Institutional Economics and stakeholder theory of Business Ethics to prove that the public corporation is a net of contracts consisting of the shareholders, managers, the government, the CPA and the other stakeholder. Secondly the author discusses that the auditing legal relationship in the public corporation is a socialization-contract relationship that CPA make a pact with the other stakeholder inducted by the neutral organization through the guide of the government. Thirdly the author discuss that the independent audit in the securities market is beyond the civil legal relationship. It’s legal relationship of the economic law.In chapter three, through the analysis of the traditional independent audit liability, the author discloses the defects of the traditional theory and summarizes the characters of the legal accountability of the independent audit as a legal relationship of the economic law. The author demonstrates it is the fact that accountability of economic law of the independent audit is being.In chapter four, the author discusses the elements of the independent audit legal accountability and brings out a ’standard of substantial relationship’ to classify subject of right.In chapter five, the author discuss the doctrine of legal accountability fixation of the independent audit in the securities market and comment the tort liability theory of the accounting practice.更多还原