我国会计法律责任问题的经济学分析

【作者】 覃东；

【导师】 李若山；

【作者基本信息】 复旦大学 ， 会计学， 2003， 博士

【摘要】 我国经济从计划向市场的转型带来了会计目标的转变，使得会计处理方法的选择成为可能。同时，市场经济条件下会计信息的经济后果性更为显著，这就使得具有不同利益的经济主体之间因会计问题而发生冲突的可能大大增加。由于市场经济主体之间的平等地位，靠行政手段已无法调节这种利益冲突，法律就成为规范会计行为、调节利益冲突的主要手段。会计法律问题因此而产生。尽管我国在会计立法方面已经作了很多工作，但仍然有不少方面亟待完善。存在的主要的问题有：法律对于会计信息的真实性没有明确界定；缺乏对会计问题进行司法鉴定的统一制度；对于注册会计师在不同过错条件下民事责任的承担以及多个责任人情况下民事责任的分配原则法律未做具体规定；证券市场民事赔偿机制尚未建立，投资者向会计造假者主张赔偿还存在诸多障碍；证券市场民事赔偿的具体诉讼规则尚待法律的明确规定。对于这些问题，尽管不少学者已进行了大量的研究并对完善立法提出了不少有价值的建议，但这些研究未建立在统一的研究框架之下，并且缺乏能让社会各方都能接受的共同研究起点。受当代西方经济学和法学中兴起的一门交叉学科——法律经济学（法学界又称其为经济分析法学）的启发，作者从会计和法律的共同目标——效率为出发点，运用经济学各流派的一些基本理论对主要的会计法律责任问题进行了分析，以期为会计法律问题的研究框架的建立做出一点贡献，并对相关立法的完善提供政策建议。通过研究，作者认为，由于会计信息生产成本的存在，法律对会计信息的真实性的界定应当寻求社会成本的最小化，从而应当采用“过程真实”的观点，并应明确指定信息生产的技术标准。对于注册会计师行业来说，尤其需要确立法定的执业准则，以弥补制度安排的缺陷，消除社会期望差。由于会计问题的复杂性，还应当建立会计司法鉴定制度，以降低错误判决所带来的低效率。从经济学角度来看，法律责任的目的是引导人们的行为符合社会效率的要求，并且要求违法者向社会补偿违法所造成的损失。因此，应当根据责任人对于违法收益的主观预期以及行为对社会效率的破坏程度来确定其处罚的力度，在各种处罚类型中，应当优先满足民事赔偿。多个责任人的民事责任分担应当遵循“行为的社会效率越低，则承担的责任比例越大”的原则。完全无效率的行为（欺诈）应当承担全部责任。由于注册会计师行业具有一定的超额利润，因此会计师事务所承担额外的赔偿责任（深口袋原则）是合理的，但额外责任不应超过超额利润的范围。对于证券市场民事侵权案件在诉讼程序上的适当政策选择，作者结合此类案<WP=5>件的特点，从节省诉讼成本，提高诉讼效率的角度进行了分析。结论是：（1）对于证券市场民事侵权案件应当采用因果关系推定。买卖证券的时间符合一定条件的投资者，应当推定其损失是由于虚假会计信息造成的。（2）赔偿的金额应当以实际买卖价差确定，不应剔除其他因素对股价的影响。（3）要建立集团诉讼制度，法律应当确定诉讼人之间的权利义务关系，避免搭便车现象的不利影响，（4）要建立股东代位诉讼制度，法律应当尽量将纠纷的解决成本降至最低。（5）对于证券市场民事侵权案件，应当根据案件价值的大小确定不同的级别管辖，在地域管辖上应实行原告就被告的原则。更多还原

【Abstract】 The accounting objects change with the transformation of our country from planned economy to market economy, which makes it probable to choose accounting treatments. As the economic consequences of accounting information will be more prominent in the market economy, the probability of conflicts caused by accounting issues among economic bodies with different interests is increasing sharply. Economic bodies being equal in the market, the interest conflicts among them can not be settled by administrational measures. Laws become the main criteria of accounting work and main measures to settle the interest conflicts. Therefore, accounting related legal issues come into being.Though great progress has been made in accounting related legislation of our country, there is still a long way to go. Following problems need to be solved. Authenticity of accounting information has not been clearly defined in the law. Uniformed institution of justice appraisal about accounting issues has not been established. It is not prescribed concretely which kind of civil responsibilities CPA with different degree of fault should bear and how to distribute civil liabilities if there are two and more violators. Without civil compensation mechanism in the security market, investors are faced with great obstacles when they claim on compensation to accounting fraud. And, detailed lawsuit proceedings of civil compensation in the security market are not prescribed.Though numbers of scholars have done researches on the problems mentioned above and brought foreword many valuable suggestions about bettering accounting related legislation, these researches have not been organized in a uniform framework, and had no common ground on which every department in the society may agree yet. Enlightened by economics and law, or the so called economic analysis of law in the legal circle, which is a rising academic interdiscipline of contemporary western economics and jurisprudence, the author sets up from the concept of efficiency, which is the common target of accounting and jurisprudence, and analyzes the major accounting related legal responsibility issues on the basis of economic theories in this paper. And then, the author puts forward some policy suggestions about how to improve the related legislation.In the opinion of the author, authenticity of accounting information should be defined by the perspective of process authenticity, because there is cost of accounting<WP=7>information production and the definition should be in accordance with minimum social cost. As for CPA industry, it is especially necessary to establish legal professional standards to make up the limitation of the institution and eliminate the social expectation gap. As accounting issues are complex, forensic accounting system should be established to take from low efficiency caused by false adjudgement.From the view of economics, law is aiming at inducing people to behave in accordance with social efficiency and requiring violators to compensate the loss caused by lawbreaking to society. Therefore the degree of penalty should be determined according to the subjective expectation of the violator about income from lawbreaking and the extent to which the behavior reduces social efficiency. Of all kinds of penalties, civil compensation should be satisfied at first. If there are more than one violators, the lower social efficiency caused by lawbreaking, the higher percentage of penalty should be shared. One should bear total responsibility if conducting without social efficiency at all, namely fraud. As there are some excess profits in the CPA industry, it is logical for accounting companies to bear additional compensation, namely Deep Pocket Theory. However, additional responsibility should be no more than excess profits.With considerations of tort case characters, the author analyzes the policy choice about legal proceedings of such kind of cases in the security market from the view of saving suit cost and improving suit efficiency, and concludes that: (1) tort cases in s更多还原