我国注册会计师民事责任制度研究

发布时间：2018-04-13 22:40

本文选题：注册会计师 + 民事责任　；参考：《中国社会科学院研究生院》2015年硕士论文

【摘要】：我国自恢复注册会计师制度以来,由于相关立法滞后,注册会计师职业在经历了一个相对宽松的法律监管后便进入了会计师涉诉案件爆发的时代。一时间,注册会计师的民事责任问题,引起社会及学界的极大关注,这也凸显了我国长期以来在注册会计师民事责任制度上的很多问题。注册会计师作为专家,具有对委托人的忠实义务,以及对委托人与第三人的高度注意义务。由于审计存在局限性,会计师只能做到合理注意,由此做出“合理保证”。审计服务质量,不仅关系到其对委托人的合同履行,更重要的是还关涉到广大公众投资者的利益,这便要求注册会计师必须保持独立地位,且对第三人的责任需要被着重强化。因会计师与委托人之间订立了审计合同,当事人一般会选择违约责任来解决,适用严格责任,其法律依据主要包括《合同法》有关违约责任的规定,及其第七章关于委托合同的规定。对于会计师对第三人的民事责任问题,我国对其责任性质认定为侵权责任,因此应适用《侵权责任法》的有关规定,同时法释[2007]12号也对解决该问题具有重要意义。在归责原则上,现行制度规定为过错责任,但适用过错推定归责原则更为合理,更有利于保护第三人的利益。对于会计师对第三人侵权责任的构成要件,包括不实报告行为,主观过错,损害结果及因果关系,其中,审计准则为判定会计师是否构成侵权方面提供了重要的衡量标准。在会计师的责任承担方面,因我国注册会计师职业才刚刚起步,且相关配套制度并未全面施行,因此应考虑对其赔偿范围予以限制。
[Abstract]:Since the restoration of the CPA system in China, the CPA profession has entered the era of accounting litigation after experiencing a relatively loose legal supervision because of the lag of the relevant legislation.At one time, the civil liability of CPA has aroused great concern of the society and academic circles, which has also highlighted many problems in the civil liability system of CPA in our country for a long time.CPA, as an expert, has the duty of loyalty to the client and the duty of attention to the client and the third party.Due to the limitation of audit, accountants can only pay reasonable attention to it and make reasonable assurance.The quality of audit service is not only related to the performance of the contract to the client, but also to the interests of the public investors, which requires the CPA to maintain its independent position, and the responsibility to the third party should be strengthened.Due to the conclusion of the audit contract between the accountant and the principal, the parties will generally choose the liability for breach of contract to solve the problem and apply strict liability, the legal basis of which mainly includes the provisions of the contract Law on the liability for breach of contract.And the provisions of Chapter VII on entrustment contracts.For the civil liability of accountant to the third party, our country regards the nature of its liability as tort liability, so the relevant provisions of Tort liability Law should be applied, and the interpretation of Law [2007] 12 is also of great significance to solve this problem.In the principle of imputation, the current system is stipulated as fault liability, but it is more reasonable to apply the principle of presumption of fault imputation, which is more helpful to protect the interests of the third party.For the elements of the liability of the accountant to the third party, including false report, subjective fault, damage result and causality, the audit standard provides an important criterion for judging whether the accountant constitutes tort or not.In the aspect of accountant's liability, because the profession of certified public accountant in our country has just started, and the relevant supporting system has not been fully implemented, the scope of compensation should be restricted.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923;D922.26

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