【作者】 董新洲；

【导师】 张增强；

【作者基本信息】 暨南大学 ， 经济法， 2000， 硕士

【摘要】 当前我国注册会计师行业面临着“诉讼风暴”的局面，会计界和法律界在注册会计师对利害关系人的赔偿责任上存在诸多分歧。但我国相关法律法规和司法解释对责任模式都没有具体、明确的规定，司法实践中亦尺度不一，造成一定的混乱状况。 本文试图通过理论与实践结合的分析方法，联系外国司法实践和理论发展，明确我国会计师事务所对利害关系人承担责任的性质、概念和构成要件，提出我国会计师事务所对利害关系人承担审计责任的新模式以及证券法领域会计师事务所对利害关系人承担审计责任的新模式。 本文分七部分： 第一部分介绍了注册会计师审计的产生、发展、作用及在我国的现状。 第二部分分析了注册会计师行业面临的“诉讼爆炸”局面和我国会计界与法律界对注册会计师审计责任存在的诸多分歧。 第三部分研究了引起我国“诉讼风暴”的德阳会计师所案和最高人民法院的相关司法解释，探讨了我国法律法规和司法解释的不足及其引起的司法实践混乱状况。 第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。 第五部分研究了证券法领域注册会计师审计对利害关系人的侵权责任，提出了我国证券法领域会计师事务所对利害关系人承担责任的新模式。 第六部分论述了会计师事务所对利害关系人的赔偿责任性质是侵权民事责任，其责任构成要件为一般侵权责任的构成要件。 第七部分阐述了会计界与法律界的分歧所在及解决之道。更多还原

【Abstract】 There are many differences between the circles of law and accounting in face of the awsuits storm? However, the Chinese law, regulations and judicial interpretations do not have a specific and explicit liability mode to CPA legal liability. It makes confusion in the judicial practice at present.This paper, by means of analysis integrating theories with practice, combining with the judicial practice and advanced theories of foreign countries, brings forward new mode of CPA legal liability to third parties and new mode of CPA legal liability to third parties in the field of securities law.This paper consists of seven parts.Part I is an introduction of the growth, the development, the function of the CPA audit and its status in China.Part II is an analysis of the situation of the awsuits storm?and the differences between the circles of law and accounting.Part III focuses on the seminal case of Deyang CPA Firm and judicial interpretations of the China Supreme Court, discusseshe shortage of Chinese law and judicial interpretations, and probes into the confusion of the judicial practice nowadays.Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.Part V focuses on the CPA legal liability to third parties in the field of securities law, brings forward new mode of CPA legal liability to third parties in this field.Part VI is to state the nature of CPA legal liability to third parties, which is tort liability. And the constitutive requirements are the same as commonly tort liability.Part VII is the last part of this paper, which is about the settlement of the differences between the circles of law and accounting:更多还原