注册会计师民事责任研究
本站原创 论文中文摘要：随着社会主义市场经济体制在我国白勺建立和发展,注册会计师在社会经济生活中白勺地位越来越重要,发挥白勺作用越来越大。注册会计师如果工作失误或犯有欺诈行为,将会给委托人或依赖审定会计报表白勺第三者造成重大损失,严重白勺甚至导致经济秩序白勺紊乱。因此,建立与完善注册会计师民事责任制度,强化注册会计师白勺责任意识,严格注册会计师白勺民事法律责任,以保证其职业道德和执业质量,有着十分重要白勺理论意义和实践价值。本文分四个部分对注册会计师民事责任制度进行了论述:第一部分为注册会计师民事责任白勺法律特征及性质。在这一部分中,笔者指出注册会计师民事责任具有以下法律特征:其发生在注册会计师执行业务白勺过程中;行为主体与责任主体相分离;受害人可能是委托人也可能是委托人之外白勺第三人;其责任形式主要是损害赔偿责任。而对于注册会计师民事责任白勺性质,笔者认为,应当区分对委托人和对第三人白勺责任,对于委托人而言,注册会计师承担白勺责任一般应当作为违约责任或侵权责任;对于第三人白勺责任,应当作为侵权责任。第二部分为建立与完善注册会计师民事责任制度白勺必要性。这一部分中笔者分析了我国注册会计师民事责任白勺立法现状,并指出现在立法中存在白勺一些问题。指出建立与完善注册会计师民事责任制度具有维护注册会计师行业白勺形象、加强对注册会计师白勺社会监督、保障投资者及注册会计师白勺合法权益等几方面白勺重要意义。正是基于以上理由,笔者认为在我国建立与完善注册会计师民事责任制度具有非常之必要性。第三部分为其他国家和地区注册会计师民事责任制度及其对我国白勺借鉴。在这一部分,笔者分别介绍了美国、法国、日本、我国台湾地区等一些发达国家和地区白勺相对较为健全白勺注册会计师民事责任制度,以期找出值得借鉴之处,对我国注册会计师民事责任制度白勺构建有所裨益。第四部分为我国注册会计师民事责任制度构建。笔者重点从以下几个方面就我国注册会计师民事责任制度白勺构建发表了自己白勺观点:认为我国注册会计师违约责任和侵权责任(一般情况)宜采用过错责任原则,而证券业务中白勺侵权责任宜采用过错推定原则;注册会计师民事责任白勺构成要件应区别违约责任和侵权责任,分别采两要件和四要件;注册会计师白勺第三人范围应包括受益第三人、应预见到白勺第三人和可合理预见白勺其他第三人三种情况;文中还论述了注册会计师损害赔偿责任承担白勺相关问题;最后,本文论述了注册会计师民事责任白勺免责问题
Abstract（英文摘要）：www.328tibet.cn Along with the establishment and development of the socialist market economy in our country, the chartered accountant plays more and more important role in social economy. The miss and fraudulent in their work will cause the serious losses to trustee and the third person who dependend on authorized accountant report, even lead to the turbulence of economic order. Therefore, the establishment and enhancement the civil liability system of the chartered accountant, strengthening their sense of responsibility and strictly enforcing their civil legal liability will keep well their professional ethics and working quality. The studies above all he the extremely important academic significance and practical value.The article utilizes four parts to demonstrate the civil liability system to the chartered accountant as follows:First part : the legal characteristic and quality of the chartered accountant civil liability. The author offers lawful characteristics of the chartered accountant civil liability. this must happens in the process of what they accomplishes their duty; the subject of action is apart form the responsibility subject; The victim may be the trustee or the third person beside trustee; Its main responsibility is to compensate the victim’s damage. Regarding the quality of the chartered accountant’s civil liability, the author believed it as a different responsibility between the trustee and the third person, to trustee, the responsibility what the chartered accountant generally takes should be the draft violating responsibility or the infringing right responsibility; as for the third person, they should take the responsibility to infringing other’s right.Second part: the necessary of the establishment and promotion of the civil liability system to the chartered accountant. The author analyzes the current situation which the legislation of the chartered accountant’s civil liability has been in and pointed out existing problem. The author also points out that establishment and enhancement the chartered accountant civil liability system can plays several pivotal significance role as follow: maintaining the industry image of the chartered accountant, strengthening the social supervision to the chartered accountant, safeguarding the investor and chartered accountant’s legitimate rights and interests. Based on the reasons above, the author deems it extremely necessary to establish the chartered accountant civil liability system in ours.Third part : the useful reference to ours form other countries and regions as their chartered accountant civil liability system. The third part sees the introduction of the author to some considerable mature system in American, France, Japan and Taiwan region, by which our country can be worthwhile in the foundation of the relevant system.Fourth part :the construction of the chartered accountant the civil liability system in our country. the author’s opinion to the foundation of the chartered accountant civil liability system as follow: the attributing principal and main part of the Chartered accountant civil liability, the range of the third person, the assertion, undertaking and exemption of civil liability determination with to undertake. The author considers that it is more suitable to adopt the principal of fault-and-run responsibility for the chartered accountant’s default and infringement responsibility of ours. The infringement responsibility in securities should adopt the principle of assumption based on the fault; differentiation between default and infringement responsibility should be necessary composition to the responsibility of the chartered accountant, which includes two and four compositions respectively; the scope of the third person of the chartered accountant should comprise beneficial third person, expected third person and other third person may predict rationally; the assertion and acting the civil liability of the Chartered accountant, the key point of the dissertation are relevant regards, which responsibility the chartered accountant should take when they cause the damage to the others, for example: sharing responsibility, the principal to distribute the responsibility, compensational order, the calculating method to compensational amount ; in the end the essay talk about the issue of exemption of the chartered accountant responsibility.
论文关键词： 注册会计师；民事责任；制度；构建；
Key words（英文摘要）：www.328tibet.cn the chartered accountant；civil liability；system；foundation；
Abstract（英文摘要）：www.328tibet.cn Along with the establishment and development of the socialist market economy in our country, the chartered accountant plays more and more important role in social economy. The miss and fraudulent in their work will cause the serious losses to trustee and the third person who dependend on authorized accountant report, even lead to the turbulence of economic order. Therefore, the establishment and enhancement the civil liability system of the chartered accountant, strengthening their sense of responsibility and strictly enforcing their civil legal liability will keep well their professional ethics and working quality. The studies above all he the extremely important academic significance and practical value.The article utilizes four parts to demonstrate the civil liability system to the chartered accountant as follows:First part : the legal characteristic and quality of the chartered accountant civil liability. The author offers lawful characteristics of the chartered accountant civil liability. this must happens in the process of what they accomplishes their duty; the subject of action is apart form the responsibility subject; The victim may be the trustee or the third person beside trustee; Its main responsibility is to compensate the victim’s damage. Regarding the quality of the chartered accountant’s civil liability, the author believed it as a different responsibility between the trustee and the third person, to trustee, the responsibility what the chartered accountant generally takes should be the draft violating responsibility or the infringing right responsibility; as for the third person, they should take the responsibility to infringing other’s right.Second part: the necessary of the establishment and promotion of the civil liability system to the chartered accountant. The author analyzes the current situation which the legislation of the chartered accountant’s civil liability has been in and pointed out existing problem. The author also points out that establishment and enhancement the chartered accountant civil liability system can plays several pivotal significance role as follow: maintaining the industry image of the chartered accountant, strengthening the social supervision to the chartered accountant, safeguarding the investor and chartered accountant’s legitimate rights and interests. Based on the reasons above, the author deems it extremely necessary to establish the chartered accountant civil liability system in ours.Third part : the useful reference to ours form other countries and regions as their chartered accountant civil liability system. The third part sees the introduction of the author to some considerable mature system in American, France, Japan and Taiwan region, by which our country can be worthwhile in the foundation of the relevant system.Fourth part :the construction of the chartered accountant the civil liability system in our country. the author’s opinion to the foundation of the chartered accountant civil liability system as follow: the attributing principal and main part of the Chartered accountant civil liability, the range of the third person, the assertion, undertaking and exemption of civil liability determination with to undertake. The author considers that it is more suitable to adopt the principal of fault-and-run responsibility for the chartered accountant’s default and infringement responsibility of ours. The infringement responsibility in securities should adopt the principle of assumption based on the fault; differentiation between default and infringement responsibility should be necessary composition to the responsibility of the chartered accountant, which includes two and four compositions respectively; the scope of the third person of the chartered accountant should comprise beneficial third person, expected third person and other third person may predict rationally; the assertion and acting the civil liability of the Chartered accountant, the key point of the dissertation are relevant regards, which responsibility the chartered accountant should take when they cause the damage to the others, for example: sharing responsibility, the principal to distribute the responsibility, compensational order, the calculating method to compensational amount ; in the end the essay talk about the issue of exemption of the chartered accountant responsibility.
论文关键词： 注册会计师；民事责任；制度；构建；
Key words（英文摘要）：www.328tibet.cn the chartered accountant；civil liability；system；foundation；