本文選題：注冊會(huì)計(jì)師 + 民事責(zé)任�。� 參考：《中國社會(huì)科學(xué)院研究生院》2015年碩士論文

【摘要】：我國自恢復(fù)注冊會(huì)計(jì)師制度以來,由于相關(guān)立法滯后,注冊會(huì)計(jì)師職業(yè)在經(jīng)歷了一個(gè)相對(duì)寬松的法律監(jiān)管后便進(jìn)入了會(huì)計(jì)師涉訴案件爆發(fā)的時(shí)代。一時(shí)間,注冊會(huì)計(jì)師的民事責(zé)任問題,引起社會(huì)及學(xué)界的極大關(guān)注,這也凸顯了我國長期以來在注冊會(huì)計(jì)師民事責(zé)任制度上的很多問題。注冊會(huì)計(jì)師作為專家,具有對(duì)委托人的忠實(shí)義務(wù),以及對(duì)委托人與第三人的高度注意義務(wù)。由于審計(jì)存在局限性,會(huì)計(jì)師只能做到合理注意,由此做出“合理保證”。審計(jì)服務(wù)質(zhì)量,不僅關(guān)系到其對(duì)委托人的合同履行,更重要的是還關(guān)涉到廣大公眾投資者的利益,這便要求注冊會(huì)計(jì)師必須保持獨(dú)立地位,且對(duì)第三人的責(zé)任需要被著重強(qiáng)化。因會(huì)計(jì)師與委托人之間訂立了審計(jì)合同,當(dāng)事人一般會(huì)選擇違約責(zé)任來解決,適用嚴(yán)格責(zé)任,其法律依據(jù)主要包括《合同法》有關(guān)違約責(zé)任的規(guī)定,及其第七章關(guān)于委托合同的規(guī)定。對(duì)于會(huì)計(jì)師對(duì)第三人的民事責(zé)任問題,我國對(duì)其責(zé)任性質(zhì)認(rèn)定為侵權(quán)責(zé)任,因此應(yīng)適用《侵權(quán)責(zé)任法》的有關(guān)規(guī)定,同時(shí)法釋[2007]12號(hào)也對(duì)解決該問題具有重要意義。在歸責(zé)原則上,現(xiàn)行制度規(guī)定為過錯(cuò)責(zé)任,但適用過錯(cuò)推定歸責(zé)原則更為合理,更有利于保護(hù)第三人的利益。對(duì)于會(huì)計(jì)師對(duì)第三人侵權(quán)責(zé)任的構(gòu)成要件,包括不實(shí)報(bào)告行為,主觀過錯(cuò),損害結(jié)果及因果關(guān)系,其中,審計(jì)準(zhǔn)則為判定會(huì)計(jì)師是否構(gòu)成侵權(quán)方面提供了重要的衡量標(biāo)準(zhǔn)。在會(huì)計(jì)師的責(zé)任承擔(dān)方面,因我國注冊會(huì)計(jì)師職業(yè)才剛剛起步,且相關(guān)配套制度并未全面施行,因此應(yīng)考慮對(duì)其賠償范圍予以限制。
[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.
【學(xué)位授予單位】：中國社會(huì)科學(xué)院研究生院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D923;D922.26

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