我國注冊會計師執(zhí)業(yè)中對第三人侵權(quán)責(zé)任研究
發(fā)布時間：2018-07-16 23:04
【摘要】：會計師事務(wù)所作為從事審計業(yè)務(wù)的特殊民事主體,以注冊會計師為其業(yè)務(wù)的具體實(shí)施者。在日益繁榮的經(jīng)濟(jì)發(fā)展中,我國會計師事務(wù)所及注冊會計師數(shù)量逐年增多,與之相應(yīng)涉及注冊會計師的訴訟案件數(shù)量也急劇上升。其中,因?yàn)樽詴嫀熯`反獨(dú)立審計的規(guī)范,導(dǎo)致會計師事務(wù)所對第三人承擔(dān)責(zé)任的法律問題逐漸成為侵權(quán)法領(lǐng)域新的研究熱點(diǎn)。同時,我國注冊會計師行業(yè)在成長發(fā)展中逐漸暴露出自身的諸多問題,尤為重要的是注冊會計師所出具的虛假審計報告向社會公開,而虛假審計報告不但會導(dǎo)致委托方由于信賴該報告造成損失,而且極有可能會導(dǎo)致不特定的“第三人”同時遭受侵害,而對后者這一侵害行為我們將其劃為對第三人的侵權(quán)責(zé)任中。鑒于這種行為對第三人利益具有很大的侵害性。因此,亟待構(gòu)建完備系統(tǒng)的注冊會計師對第三人侵權(quán)責(zé)任制度對其加以規(guī)制。本文主要從我國注冊會計師在審計業(yè)務(wù)中,注冊會計師由于其審計行為中的故意或過失出具不實(shí)審計報告,所對第三人產(chǎn)生的侵權(quán)責(zé)任加以理論探究,并在探究的基礎(chǔ)上厘清該侵權(quán)行為的構(gòu)成要件與責(zé)任承擔(dān),使得注冊會計師對第三人這一侵權(quán)行為從構(gòu)建到責(zé)任承擔(dān)得以完善。第一部分從注冊會計師在執(zhí)業(yè)中對第三人侵權(quán)理論的研究意義入手,就目前國內(nèi)外對這一問題的研究現(xiàn)狀進(jìn)行了梳理,并對論文的基本內(nèi)容進(jìn)行了簡要的說明。第二部分重點(diǎn)對我國注冊會計師的相關(guān)理論進(jìn)行詳述。對注冊會計師和會計師事務(wù)所的概念及二者的法律關(guān)系進(jìn)行闡述。并以對第三人范圍的界定為契機(jī),結(jié)合我國大陸及臺灣地區(qū)對第三人范圍界定的理論研究現(xiàn)狀,參考國外研究成果。就我國現(xiàn)有法律對第三人范圍的含糊規(guī)定等問題進(jìn)行理論評議并展開詳細(xì)闡述。第三部分主要對注冊會計師在審計業(yè)務(wù)中違反獨(dú)立審計準(zhǔn)則,會計師事務(wù)所出具虛假的審計報告對第三人承擔(dān)侵權(quán)責(zé)任的理論基礎(chǔ)進(jìn)行了闡釋。并在這一理論基礎(chǔ)上,將我國注冊會計師目前所面臨的對第三人侵權(quán)責(zé)任的理論問題加以論述。第四部分在借鑒及分析國內(nèi)外關(guān)于在注冊會計師對第三人侵權(quán)的歸責(zé)原則理論研究成果的基礎(chǔ)上,并闡述了我國注冊會計師對第三人侵權(quán)責(zé)任歸責(zé)原則的適用。在確定歸責(zé)原則后對注冊會計師對第三人侵權(quán)行為的構(gòu)成要件進(jìn)行了闡述和厘清。第五部分對侵權(quán)責(zé)任的承擔(dān)以及責(zé)任風(fēng)險預(yù)控進(jìn)行了闡述,并就目前我國注冊會計師對第三人的民事侵權(quán)行為責(zé)任承擔(dān)的免責(zé)事由進(jìn)行了總結(jié)。最后就注冊會計師職業(yè)的特殊性,對其侵權(quán)風(fēng)險防范與分散提出相關(guān)完善措施的展望。
[Abstract]:As a special civil subject engaged in auditing, accounting firms take CPA as their specific implementers. In the increasingly prosperous economic development, the number of accounting firms and certified public accountants in China has increased year by year, and the number of litigation cases involving CPAs has also risen sharply. Among them, because CPA violates the norms of independent audit, the legal issue of accounting firms' liability to the third party has gradually become a new research hotspot in the field of tort law. At the same time, China's CPA industry has gradually exposed many problems in its growth and development. It is particularly important that the false audit reports issued by CPAs are made public to the public. The false audit report will not only lead to the loss caused by the client's reliance on the report, but also may lead to the infringement of the non-specific "third party" at the same time. For the latter infringement, we classify it as tort liability to the third party. In view of this kind of behavior to the third party benefit has the very big encroachment. Therefore, it is urgent to establish a complete system of CPA to regulate the third party tort liability system. This article mainly from our country registered accountant in the audit service, the certified public accountant because of its audit behavior intentionally or negligently issues the false audit report, carries on the theoretical exploration to the third person's tort liability. On the basis of inquiry, the author clarifies the constitution and liability of the tort, which makes the CPA perfect the tort of the third party from the construction to the responsibility. The first part starts with the significance of CPA's research on the third party's tort theory in practice, combs the current domestic and international research status of this problem, and briefly explains the basic content of the thesis. The second part focuses on the theory of CPA in China. This paper expounds the concept of CPA and accounting firm and their legal relationship. Taking the definition of the scope of the third party as the turning point and combining with the current situation of the theoretical research on the definition of the scope of the third party in mainland China and Taiwan, we refer to the research results of foreign countries. This paper makes a theoretical review on the ambiguity of the scope of the third party in the existing laws of our country and expounds it in detail. In the third part, the author explains the theoretical basis of the third party's tort liability when the CPA violates the independent auditing standards in the audit business, and the accounting firms issue false audit reports. On the basis of this theory, the theoretical problem of tort liability of the third party is discussed. The fourth part draws lessons from and analyzes the domestic and foreign theoretical research results of liability imputation principle of CPA tort against the third party, and expounds the application of the liability imputation principle to the third party tort liability of the CPA in our country. After determining the principle of imputation, this paper expounds and clarifies the constitutive elements of CPA's tort against the third party. In the fifth part, the author expounds the responsibility of tort and its risk control, and summarizes the reasons for the liability of the third party. Finally, on the particularity of CPA profession, the paper puts forward the related perfect measures to prevent and disperse the tort risk.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D923;D922.26
本文編號：2127960
[Abstract]:As a special civil subject engaged in auditing, accounting firms take CPA as their specific implementers. In the increasingly prosperous economic development, the number of accounting firms and certified public accountants in China has increased year by year, and the number of litigation cases involving CPAs has also risen sharply. Among them, because CPA violates the norms of independent audit, the legal issue of accounting firms' liability to the third party has gradually become a new research hotspot in the field of tort law. At the same time, China's CPA industry has gradually exposed many problems in its growth and development. It is particularly important that the false audit reports issued by CPAs are made public to the public. The false audit report will not only lead to the loss caused by the client's reliance on the report, but also may lead to the infringement of the non-specific "third party" at the same time. For the latter infringement, we classify it as tort liability to the third party. In view of this kind of behavior to the third party benefit has the very big encroachment. Therefore, it is urgent to establish a complete system of CPA to regulate the third party tort liability system. This article mainly from our country registered accountant in the audit service, the certified public accountant because of its audit behavior intentionally or negligently issues the false audit report, carries on the theoretical exploration to the third person's tort liability. On the basis of inquiry, the author clarifies the constitution and liability of the tort, which makes the CPA perfect the tort of the third party from the construction to the responsibility. The first part starts with the significance of CPA's research on the third party's tort theory in practice, combs the current domestic and international research status of this problem, and briefly explains the basic content of the thesis. The second part focuses on the theory of CPA in China. This paper expounds the concept of CPA and accounting firm and their legal relationship. Taking the definition of the scope of the third party as the turning point and combining with the current situation of the theoretical research on the definition of the scope of the third party in mainland China and Taiwan, we refer to the research results of foreign countries. This paper makes a theoretical review on the ambiguity of the scope of the third party in the existing laws of our country and expounds it in detail. In the third part, the author explains the theoretical basis of the third party's tort liability when the CPA violates the independent auditing standards in the audit business, and the accounting firms issue false audit reports. On the basis of this theory, the theoretical problem of tort liability of the third party is discussed. The fourth part draws lessons from and analyzes the domestic and foreign theoretical research results of liability imputation principle of CPA tort against the third party, and expounds the application of the liability imputation principle to the third party tort liability of the CPA in our country. After determining the principle of imputation, this paper expounds and clarifies the constitutive elements of CPA's tort against the third party. In the fifth part, the author expounds the responsibility of tort and its risk control, and summarizes the reasons for the liability of the third party. Finally, on the particularity of CPA profession, the paper puts forward the related perfect measures to prevent and disperse the tort risk.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D923;D922.26
【參考文獻(xiàn)】
相關(guān)期刊論文 前4條
1 彭真明;;論注冊會計師不實(shí)財務(wù)報告的民事責(zé)任[J];法律科學(xué).西北政法學(xué)院學(xué)報;2006年05期
2 王闖;周倫軍;;《關(guān)于審理涉及會計師事務(wù)所在審計業(yè)務(wù)活動中民事侵權(quán)賠償案件的若干規(guī)定》的理解與適用[J];人民司法;2007年17期
3 武凝;;注冊會計師對第三人侵權(quán)責(zé)任歸責(zé)原則的選擇[J];山東行政學(xué)院山東省經(jīng)濟(jì)管理干部學(xué)院學(xué)報;2009年01期
4 葛云松;;純粹經(jīng)濟(jì)損失的賠償與一般侵權(quán)行為條款[J];中外法學(xué);2009年05期
相關(guān)碩士學(xué)位論文 前1條
1 王圓圓;論我國注冊會計師虛假陳述的民事責(zé)任[D];湖南師范大學(xué);2012年
，本文編號：2127960
本文鏈接：http://sikaile.net/falvlunwen/minfalunwen/2127960.html
最近更新
教材專著
