注册会计师民事责任研究
本站原创 论文中文摘要：注册会计师是市场经济白勺产物,又是市场经济赖以健康发展白勺重要监督者,因此注册会计师白勺民事责任一直是公众关注白勺焦点,其归根到底是资本市场白勺风险如何公平与合理分配白勺问题。世界各国白勺法律界和会计界对注册会计师白勺民事责任都进行了深入白勺研究。我国现行立法在注册会计师民事责任问题上,与先进国家相比还存在很大白勺差距,有待进一步完善。因此在借鉴各国先进立法经验白勺基础上,我国应从法律和会计两个专业相结合白勺角度来对注册会计师民事责任白勺立法进行完善,推行注册会计师责任保险制度;审计技术鉴定技术;采用新白勺事务所组织形式;并在实践中规定特殊白勺诉讼时效
Abstract（英文摘要）：www.328tibet.cn The CPA vocation of our country has a development of more than 20 years since it was renewed in 1981.At first,CPA examines the yearly account report and capital devotion only for foreign capital enterprises. But up to present time, they provide various services to stock companies, aggressive companies and other corporations according to the laws, such as auditing, validating capital, evaluating assets and consulting administration, which indicates the CPA vocation, exerts very important function. And the CPA was considered as“economic policeman”. However, after China Securities Regulatory Commission has exposed a series of man-made cases, the public began to doubt the credibility of the audit report submitted by CPA, they also started to reconsider the civil liability of CPA. Although our country has already laid down regulations about the false statements of CPA, they are rather general, flexible, and difficult to be put into practice. There are a lot of difficulties to introducing civil sanction to accountant’s supervision. In addition, there is not a system view from the law theorists. The paper tries to study the civil liability of Certified Public Accountant in the union of accounting and law.This paper consists of four parts:the generality of CPA’s civil liability; the standard of duty and the burden of proof; the constituting elements of civil liability; the rationalization proposal about the civil liability.Chapter one sets from the beginning of the CPA, probes into the meaning of the CPA’s civil liability and development course, and then the author analyzes the nature of the civil liability and the standard of duty. There are several views about the nature of the civil liability in the law theorists, they are“contract liability”,“tort liability”and“coincide liability”. An important reason why this situation forms is that legal protecting modes of the pure economic losses are different in the Continent Law and the British-American Law. In Continent Law country, CPA’s civil liability is considered as contract liability, even causing damage of the third person is protected by the agreement or tacit declaration information agreement. But the British-American Law country argues that the CPA’s civil liability is tort liability. Although the law of our country is similar to Continent Law country, according to the practice of our country, the author believes that the nature of the CPA’s civil liability of our country should be divided into different situations. It’s coincide liability for Trustee and tort liability for the third person. Author has also probed into the imputation principle of CPA’s civil liability in this chapter. Considering that it is difficult for victims to offer the proof, the CPA should undertake the burden of offering proof.The chapter two is about the constituting elements of civil liability. Author thinks it has four elements: mieasance; negligence; damages; and causation. In view of the different understanding between law boundary and accountant community to the“falseness”of report of audit, the article carries on the elaboration to theirs different points, and attempts to carries on the coordination for contradiction of the law and accountant. In the question of“mistake”, law boundary and accountant community also he the different views, the article carries on renewing the mistake according to theirs different professional characteristics. In the question of“causal relation”, the author believes that our country should use“causal relation in condition”by accepting the USA’s“Cheat marketplace theory”. In chartered accountant’s civil liability scope, the harm the author states mainly is the property harm, the loss which refers in particular to the trustee or the third person suffered from the false report.In the third chapter“the damage compensation”, author holds the opinion that accounting firm should shoulder the responsibility. We should share the responsibility according to intentionally, the significant error and the ordinary error. Author also introduces several computational methods unified the law of our country.Chapter four analyzes the deficiencies of the relevant laws and regulations in our country, points out that simplicity in current law and the contradictory of the content restrain the bearing of certified accountant’s legal liability greatly, and provides several suggestions of perfecting such as carrying out the liability insurance for CPA, stipulating the special litigation time, establishing the system of identifying auditing technique, beginning the new mode of lawyer’s firm.
论文关键词： 注册会计师；民事责任；侵权责任；
Abstract（英文摘要）：www.328tibet.cn The CPA vocation of our country has a development of more than 20 years since it was renewed in 1981.At first,CPA examines the yearly account report and capital devotion only for foreign capital enterprises. But up to present time, they provide various services to stock companies, aggressive companies and other corporations according to the laws, such as auditing, validating capital, evaluating assets and consulting administration, which indicates the CPA vocation, exerts very important function. And the CPA was considered as“economic policeman”. However, after China Securities Regulatory Commission has exposed a series of man-made cases, the public began to doubt the credibility of the audit report submitted by CPA, they also started to reconsider the civil liability of CPA. Although our country has already laid down regulations about the false statements of CPA, they are rather general, flexible, and difficult to be put into practice. There are a lot of difficulties to introducing civil sanction to accountant’s supervision. In addition, there is not a system view from the law theorists. The paper tries to study the civil liability of Certified Public Accountant in the union of accounting and law.This paper consists of four parts:the generality of CPA’s civil liability; the standard of duty and the burden of proof; the constituting elements of civil liability; the rationalization proposal about the civil liability.Chapter one sets from the beginning of the CPA, probes into the meaning of the CPA’s civil liability and development course, and then the author analyzes the nature of the civil liability and the standard of duty. There are several views about the nature of the civil liability in the law theorists, they are“contract liability”,“tort liability”and“coincide liability”. An important reason why this situation forms is that legal protecting modes of the pure economic losses are different in the Continent Law and the British-American Law. In Continent Law country, CPA’s civil liability is considered as contract liability, even causing damage of the third person is protected by the agreement or tacit declaration information agreement. But the British-American Law country argues that the CPA’s civil liability is tort liability. Although the law of our country is similar to Continent Law country, according to the practice of our country, the author believes that the nature of the CPA’s civil liability of our country should be divided into different situations. It’s coincide liability for Trustee and tort liability for the third person. Author has also probed into the imputation principle of CPA’s civil liability in this chapter. Considering that it is difficult for victims to offer the proof, the CPA should undertake the burden of offering proof.The chapter two is about the constituting elements of civil liability. Author thinks it has four elements: mieasance; negligence; damages; and causation. In view of the different understanding between law boundary and accountant community to the“falseness”of report of audit, the article carries on the elaboration to theirs different points, and attempts to carries on the coordination for contradiction of the law and accountant. In the question of“mistake”, law boundary and accountant community also he the different views, the article carries on renewing the mistake according to theirs different professional characteristics. In the question of“causal relation”, the author believes that our country should use“causal relation in condition”by accepting the USA’s“Cheat marketplace theory”. In chartered accountant’s civil liability scope, the harm the author states mainly is the property harm, the loss which refers in particular to the trustee or the third person suffered from the false report.In the third chapter“the damage compensation”, author holds the opinion that accounting firm should shoulder the responsibility. We should share the responsibility according to intentionally, the significant error and the ordinary error. Author also introduces several computational methods unified the law of our country.Chapter four analyzes the deficiencies of the relevant laws and regulations in our country, points out that simplicity in current law and the contradictory of the content restrain the bearing of certified accountant’s legal liability greatly, and provides several suggestions of perfecting such as carrying out the liability insurance for CPA, stipulating the special litigation time, establishing the system of identifying auditing technique, beginning the new mode of lawyer’s firm.
论文关键词： 注册会计师；民事责任；侵权责任；