我国注册会计师执业中对第三人侵权责任研究
发布时间：2018-07-16 23:04
【摘要】：会计师事务所作为从事审计业务的特殊民事主体,以注册会计师为其业务的具体实施者。在日益繁荣的经济发展中,我国会计师事务所及注册会计师数量逐年增多,与之相应涉及注册会计师的诉讼案件数量也急剧上升。其中,因为注册会计师违反独立审计的规范,导致会计师事务所对第三人承担责任的法律问题逐渐成为侵权法领域新的研究热点。同时,我国注册会计师行业在成长发展中逐渐暴露出自身的诸多问题,尤为重要的是注册会计师所出具的虚假审计报告向社会公开,而虚假审计报告不但会导致委托方由于信赖该报告造成损失,而且极有可能会导致不特定的“第三人”同时遭受侵害,而对后者这一侵害行为我们将其划为对第三人的侵权责任中。鉴于这种行为对第三人利益具有很大的侵害性。因此,亟待构建完备系统的注册会计师对第三人侵权责任制度对其加以规制。本文主要从我国注册会计师在审计业务中,注册会计师由于其审计行为中的故意或过失出具不实审计报告,所对第三人产生的侵权责任加以理论探究,并在探究的基础上厘清该侵权行为的构成要件与责任承担,使得注册会计师对第三人这一侵权行为从构建到责任承担得以完善。第一部分从注册会计师在执业中对第三人侵权理论的研究意义入手,就目前国内外对这一问题的研究现状进行了梳理,并对论文的基本内容进行了简要的说明。第二部分重点对我国注册会计师的相关理论进行详述。对注册会计师和会计师事务所的概念及二者的法律关系进行阐述。并以对第三人范围的界定为契机,结合我国大陆及台湾地区对第三人范围界定的理论研究现状,参考国外研究成果。就我国现有法律对第三人范围的含糊规定等问题进行理论评议并展开详细阐述。第三部分主要对注册会计师在审计业务中违反独立审计准则,会计师事务所出具虚假的审计报告对第三人承担侵权责任的理论基础进行了阐释。并在这一理论基础上,将我国注册会计师目前所面临的对第三人侵权责任的理论问题加以论述。第四部分在借鉴及分析国内外关于在注册会计师对第三人侵权的归责原则理论研究成果的基础上,并阐述了我国注册会计师对第三人侵权责任归责原则的适用。在确定归责原则后对注册会计师对第三人侵权行为的构成要件进行了阐述和厘清。第五部分对侵权责任的承担以及责任风险预控进行了阐述,并就目前我国注册会计师对第三人的民事侵权行为责任承担的免责事由进行了总结。最后就注册会计师职业的特殊性,对其侵权风险防范与分散提出相关完善措施的展望。
[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.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923;D922.26
本文编号：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.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923;D922.26
【参考文献】
相关期刊论文 前4条
1 彭真明;;论注册会计师不实财务报告的民事责任[J];法律科学.西北政法学院学报;2006年05期
2 王闯;周伦军;;《关于审理涉及会计师事务所在审计业务活动中民事侵权赔偿案件的若干规定》的理解与适用[J];人民司法;2007年17期
3 武凝;;注册会计师对第三人侵权责任归责原则的选择[J];山东行政学院山东省经济管理干部学院学报;2009年01期
4 葛云松;;纯粹经济损失的赔偿与一般侵权行为条款[J];中外法学;2009年05期
相关硕士学位论文 前1条
1 王圆圆;论我国注册会计师虚假陈述的民事责任[D];湖南师范大学;2012年
，本文编号：2127960
本文链接：https://www.wllwen.com/falvlunwen/minfalunwen/2127960.html
