论注册会计师第三人责任的承担

【作者】 王成；

【导师】 李燕；

【作者基本信息】 西南政法大学 ， 法律， 2007， 硕士

【摘要】 现代市场经济需要信用，因此造就了作为独立第三方来为交易双方提供经济鉴证的注册会计师(以下简称会计师)。会计师承担其鉴证失败的法律责任是法治经济条件下的必然要求。会计师的民事责任是指会计师及其所在的会计师事务所接受客户的委托后，在为委托人提供专业服务的过程中，因违法执业或自身过错而给委托人、其他利害关系人造成损害，而应承担的以财产补偿为主的民事法律责任。所谓会计师第三人责任，简单的说，就是会计师对委托人以外的其他利害关系人所承担的民事责任。随着实践中第三人针对会计师诉讼的增多，会计师第三人责任问题逐渐凸现，近来作为一个独立的民事责任类型成为人们的研究热点。然而，诸多文献较多关注于会计师第三人责任的性质、归责原则、构成要件、第三人范围以及损害赔偿范围等问题的研究，而对这一责任的承担问题却较少涉及。本文着重论述两个大问题，一是会计师第三人责任的承担主体，二是多数人责任中会计师责任的承担方式。会计师第三人责任的承担主体究竟有没有会计师个人，立法的不一致带来理论的众说纷纭。这一问题不仅关系到会计师的责任由谁(会计师或会计师事务所)承担，还关系到在多数人责任中要不要考虑会计师个人的责任。再者，会计师鉴证业务的特征，决定了会计师侵权行为具有间接性和依附性，故而伴随会计师第三人责任的常常是多数主体的责任。鉴于司法实践中涉会计师案件的复杂性和处理困难，第二个大问题不仅是一个重大的理论问题，也是一个十分具有应用意义的实践问题。因此，本文将用两个部分，分别针对会计师的虚假验资行为和虚假陈述行为来阐述其责任的承担方式。另外，诸多文献在会计师第三人责任的概念上，多是用阐释第三人的方法来完成定义，没有去揭示该责任的其他方面特征。因此在概述中，笔者从会计师第三人责任的三个显著特征入手，尝试得出一个比较完善的定义。本文除内容摘要外，共分为四个部分：一、注册会计师第三人责任概述本部分首先对会计师和会计师业务作一介绍，然后重点考察了会计师第三人责任的概念，从会计师鉴证业务的特征、侵权行为的表现形式和所违反的法律义务陸质三个方面进行论述归纳，并得出该责任的定义。接着，简略介绍了会计师第三人责任的性质与类型，分析了与会计师第三人责任相关的其他众多责任主体，提出了本文的研究重点即会计师第三人责任的承担。二、注册会计师第三人责任的承担主体本部分首先对注册会计师法、新旧公司法和新旧证券法及有关司法解释进行立法上的考察比较，得出会计师第三人责任的承担主体应该是会计师事务所的结论。然后，针对一些人认为应由责任会计师和其所在事务所共同负赔偿责任的观点，笔者阐述了自己的理由，认为以会计师事务所为责任主体的现行立法更为合理。接着，对会计师的内部责任作了探讨，认为立法应当赋予会计师事务所的追偿权，并以“故意或者重大过失”为责任会计师承担内部责任的标准，同时会计师事务所的追偿权也应予适当限制。最后，对三种会计师事务所的组织形式作一简单介绍，并着重分析了该三种事务所组织形式下，会计师个人与事务所如何承担责任。三、注册会计师虚假验资责任的承担方式本部分开篇先介绍按份责任、连带责任和补充责任三种责任承担方式，以作为第三、四部分的理论基础。然后着重探讨会计师虚假验资责任的承担方式。在这一部分里，首先对立法和司法解释的有关规定进行考察归纳，得出会计师虚假验资责任的承担方式为补充责任。然后，分别分析了会计师与被验资企业(委托人)、与企业出资人、与资产评估机构和银行这三类主要责任主体间的责任关系，得出结论：会计师与被验资企业之间应坚持补充责任方式；会计师与企业出资人之间，一般情况下为补充责任，而在共同故意下则应为连带责任方式；会计师与资产评估机构、银行之间，一般情况下为按份方式，在共同故意下同样应为连带方式。四、注册会计师虛假陈述责任的承担方式本部分首先对证券法和司法解释的有关规定进行考察归纳，得出会计师虚假陈述责任的承担方式为连带责任。由于证券法采取的是一种以发行人或上市公司为连带核心，以各个信息披露义务人为连带对象，存在多类连带责任的连带责任结构体系。因此笔者将会计师的连带责任放在这样一个结构体系中进行考察，结合有关司法案例，分析其连带责任的适用。最后，关于对会计师连带责任进行限制的热点问题，笔者作一简单探讨，得出会计师在过失情况下采补充责任方式，而在故意状态下坚持连带责任的结论。更多还原

【Abstract】 It is essential to modern market economy that the Certified Public Account（CPA） provides "credit" for the society. If a CPA failures to produce a proper information in his authentic report, i.e. a misrepresentation act, he would bear legal liability for his tort. What is called the Civil Liability to the 3^rd Party of CPA means that it is to other interested party than CPA’s client. There are 2 important problems in this paper to be talked about and studied. One is who is responsible or CPA’s job infringement. The accountant, or the firm? The other is how to distribute liabilities among CPA and other subjects. Several liability, joint liability, or supplementary liability? In consideration of the second problem covers a larger space, it will be discussed in 2 parts which severally concentrates 2 sorts of typic.al acts of CPA.This paper is made up of 4 parts besides an abstract.PartⅠ: Introduction of the Civil Liability to the 3^rd Party of CPA. Starting with the introduction of CPA and his professional service, in this part the author discusses the concept of Civil Liability to the 3^rd Party of CPA from its 3 characteristics. Next, the author shortly introduces the nature and the shapes of this liability, analyzes other subjects concerning it, and points to the emphasis of this paper: the topic about Assuming the Civil Liability to the 3^rd Party of CPA including the above-mentioned two problems.PartⅡ: Who Bears the Civil Liability to the 3^rd Party of CPA. After comparing and analyzing the legislation and judicial interpretation about it, the author concludes it is the firm that bears the Civil Liability to the 3^ra Party of CPA. But some people insist that the subject of the liability are both the accountant and the firm. So the author states some reasones why it should let the firm bear the liability. Next, the author discusses the internal liability of CPA, and how the accountant bears civil liability in various organization types of CPA firm.PartⅢ: How CPA Bears the Liability with Other Subjects for is Tort in Verifying Capital. At first, the author introduces 3 liability patterns: several liability, joint liability, and supplementary liability, which constitute a common foundation of PartⅢand PartⅣ. After summarizing and analyzing the legislation and judicial interpretation about it, the author concludes that the liability pattern of CPA’s tort in verifying capital is supplementary. Finally, the author severally discusses how CPA bears the liability with his client, with the stockholder of his client, with the Assets Evaluating Institution and banks.PartⅣ: How CPA Bears the Liability with Other Subjects for His Misrepresentation Act. Starting with summarizing and analyzing the legislation and judicial interpretation about it, the author concludes that the liability pattern of CPA for his misrepresentation is joint. In Securities Law, there are many joint liabilities, which are severally applied to various subjects bearing liabilities. These joint liabilities constitute a system. So the author places the CPA’s joint liability in this system to observe and analyze how CPA bears the liability with other subjects. At last, the author discusses that how to limit the jiont liability of CPA.更多还原