本文選題：注冊會計師 + 虛假陳述�。� 參考：《哈爾濱商業(yè)大學(xué)》2016年碩士論文

【摘要】：注冊會計師作為證券領(lǐng)域的專家,基于有效合同的存在,依靠自身的專業(yè)知識或技能為合同的相對方提供專業(yè)服務(wù),若注冊會計師出具虛假的財務(wù)報告致使合同當(dāng)事人的財產(chǎn)遭受損失,則可適用違約責(zé)任加以調(diào)整以維護特定合同當(dāng)事人的合法權(quán)益,然而注冊會計師出具的虛假財務(wù)報告無法排除被合同之外的投資者所使用的情況,因此,注冊會計師在作出虛假陳述行為時,無可避免地會使信息使用者遭受經(jīng)濟上的損失。基于對合同關(guān)系之外的受害人利益保護的考量,較之于違約責(zé)任,注冊會計師虛假陳述行為的責(zé)任屬性應(yīng)當(dāng)界定為侵權(quán)責(zé)任。通過對無過錯責(zé)任原則、過錯責(zé)任原則及過錯推定責(zé)任原則對比分析,可知無過錯責(zé)任對注冊會計師施加了過大的責(zé)任范圍壓力,而過錯責(zé)任原則對受害人施加了過重的舉證責(zé)任壓力,因此注冊會計師虛假陳述侵權(quán)行為適用過錯推定原則更為適當(dāng)。從過錯推定原則的角度來分析注冊會計師虛假陳述侵權(quán)責(zé)任的構(gòu)成要件,具體可分為虛假陳述行為、主觀過錯、損害事實以及因果關(guān)系四個部分。在結(jié)合我國證券市場實際的前提下,采取承擔(dān)主體“二元說”的理論,確認(rèn)由會計師事務(wù)所及其注冊會計師按照連帶責(zé)任和比例責(zé)任的原則共同對第三人承擔(dān)賠償責(zé)任。針對現(xiàn)行法律法規(guī)中有關(guān)注冊會計師虛假陳述侵權(quán)行為規(guī)定上存在的問題提出相應(yīng)的對策。首先,通過修訂相關(guān)的法律法規(guī),彌補注冊會計師在作出虛假陳述行為時未區(qū)分主觀狀態(tài)這一漏洞,并在此基礎(chǔ)上對其承擔(dān)的責(zé)任加以區(qū)別規(guī)定,有助于公平分配雙方當(dāng)事人之間的責(zé)任,既不過分加重也不輕易減輕或免除某一方的責(zé)任。其次,完善立法上對第三人范圍界定不明這一缺陷,有助于法官在面對復(fù)雜多變的證券市場大環(huán)境下能夠?qū)κ芎θ说姆秶幸粋�明確的判斷標(biāo)準(zhǔn)。再次,完善侵害人的免責(zé)情形,有助于保護持有職業(yè)謹(jǐn)慎的注冊會計師免遭不公平的待遇。最后在注冊會計師責(zé)任保險、證券投資補償基金、會計師責(zé)任鑒定以及完善保護投資人等相關(guān)制度上提出一些有益的建議,以彌補法律和實踐上的缺陷和不足。
[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.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.287

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