注册会计师虚假陈述侵权行为研究

发布时间：2018-05-26 14:53

本文选题：注册会计师 + 虚假陈述　；参考：《哈尔滨商业大学》2016年硕士论文

【摘要】：注册会计师作为证券领域的专家,基于有效合同的存在,依靠自身的专业知识或技能为合同的相对方提供专业服务,若注册会计师出具虚假的财务报告致使合同当事人的财产遭受损失,则可适用违约责任加以调整以维护特定合同当事人的合法权益,然而注册会计师出具的虚假财务报告无法排除被合同之外的投资者所使用的情况,因此,注册会计师在作出虚假陈述行为时,无可避免地会使信息使用者遭受经济上的损失。基于对合同关系之外的受害人利益保护的考量,较之于违约责任,注册会计师虚假陈述行为的责任属性应当界定为侵权责任。通过对无过错责任原则、过错责任原则及过错推定责任原则对比分析,可知无过错责任对注册会计师施加了过大的责任范围压力,而过错责任原则对受害人施加了过重的举证责任压力,因此注册会计师虚假陈述侵权行为适用过错推定原则更为适当。从过错推定原则的角度来分析注册会计师虚假陈述侵权责任的构成要件,具体可分为虚假陈述行为、主观过错、损害事实以及因果关系四个部分。在结合我国证券市场实际的前提下,采取承担主体“二元说”的理论,确认由会计师事务所及其注册会计师按照连带责任和比例责任的原则共同对第三人承担赔偿责任。针对现行法律法规中有关注册会计师虚假陈述侵权行为规定上存在的问题提出相应的对策。首先,通过修订相关的法律法规,弥补注册会计师在作出虚假陈述行为时未区分主观状态这一漏洞,并在此基础上对其承担的责任加以区别规定,有助于公平分配双方当事人之间的责任,既不过分加重也不轻易减轻或免除某一方的责任。其次,完善立法上对第三人范围界定不明这一缺陷,有助于法官在面对复杂多变的证券市场大环境下能够对受害人的范围有一个明确的判断标准。再次,完善侵害人的免责情形,有助于保护持有职业谨慎的注册会计师免遭不公平的待遇。最后在注册会计师责任保险、证券投资补偿基金、会计师责任鉴定以及完善保护投资人等相关制度上提出一些有益的建议,以弥补法律和实践上的缺陷和不足。
[Abstract]:As an expert in the field of securities, the CPA, based on the existence of valid contracts, relies on his own professional knowledge or skills to provide professional services to the relative parties of the contracts, If the certified public accountant produces false financial reports that cause the property of the parties to the contract to suffer losses, the liability for breach of contract may be adjusted to safeguard the legitimate rights and interests of the parties to the contract, However, the false financial report issued by CPA can not exclude the situation used by investors outside the contract. Therefore, when CPAs make false statements, they will inevitably make the information users suffer economic losses. Based on the consideration of the protection of victims' interests outside the contractual relationship, the liability attribute of CPA's misrepresentation should be defined as tort liability compared with the liability of breach of contract. Through the comparative analysis of the principle of no-fault liability, the principle of fault liability and the principle of presumption of fault, we can see that no-fault liability exerts too much pressure on CPA. The principle of fault liability exerts excessive burden of proof on the victim, so it is more appropriate for CPA to use the principle of presumption of fault. From the angle of the principle of presumption of fault, this paper analyzes the constitutive elements of tort liability of CPA's false statement, which can be divided into four parts: false statement behavior, subjective fault, damage fact and causality. On the premise of combining the reality of our country's securities market, we adopt the theory of "dualism" as the main body, and confirm that the accounting firm and its certified public accountant should jointly bear the compensation liability to the third party according to the principle of joint and several liability and proportional liability. This paper puts forward the corresponding countermeasures to the problems existing in the provisions of the current laws and regulations concerning the infringement of false statements by certified public accountants. First of all, by amending the relevant laws and regulations, the CPA makes up the loophole of not distinguishing the subjective state when he makes the false statement, and on this basis makes a distinction between the responsibilities of the CPA and the public accountant. Contributes to the fair distribution of responsibilities between the parties, neither unduly aggravating nor easily abating or absolving a party. Secondly, it is helpful for the judge to have a clear judgment standard on the scope of the victim in the face of the complicated and changeable securities market environment. Thirdly, perfecting the immunity of infringers helps to protect CPA with professional caution from unfair treatment. Finally, some useful suggestions on CPA liability insurance, securities investment compensation fund, accountant liability appraisal and the improvement of investor protection system are put forward in order to make up for the defects and deficiencies in law and practice.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.287

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