注册会计师民事责任研究:回顾与展望

发布时间：2018-04-26 19:00

本文选题：会计师民事责任 + 民事责任研究　；参考：《会计研究》2003年11期

【摘要】：会计师的法律责任是一个历久弥新的话题,因为每一起针对会计师的诉讼,往往都演化为整个职业的一场危机。在会计职业100余年的发展过程中,同样的场景、同样的诉讼、同样的争论不断重现,却因法律规则的变化而有不同的结局。这既给对会计师民事责任问题的学术研究带来了困难,也给研究者提供了一个从历史角度进行观察的最好样本。本文对会计师民事责任领域的研究文献进行梳理的结果表明,在经过了合同法、侵权法、证券法、专家责任等多种路径的尝试后,在公司治理结构的框架下解决会计师民事责任的争议恐怕是一条必由之路。
[Abstract]:The legal responsibility of accountants is an old topic, because every lawsuit against accountants often evolves into a crisis of the whole profession. In the development process of accounting profession for more than 100 years, the same scene, the same lawsuit, the same argument reappear constantly, but have different endings because of the change of legal rules. This not only brings difficulties to the academic research on the civil liability of accountants, but also provides a best sample for the researchers to observe from the historical point of view. This paper combs the research literature in the field of accountant's civil liability. The results show that after the trial of contract law, tort law, securities law, expert liability and so on, It is a necessary way to solve the dispute of accountant's civil liability under the frame of corporate governance structure.
【作者单位】：北京大学法学院
【分类号】：F233

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