论验资机构对第三人的民事责任

On the Liability of Accreditation Agency to the Third Party

验资机构对第三人的民事责任主要是侵权责任,具有特殊性、补充性和有限性的特点。验资机构对第三人的民事责任应当实行过错原则。验资机构对第三人的民事责任的构成要件为:第三人受有损失、验资机构主观上有过错、第三人受有损失与验资机构出具的虚假验资报告之间存在因果关系。在我国,第三人主要是指与委托人从事经济交往的人。验资机构对第三人的民事责任应适用普通诉讼时效,但是,法律应当对此民事责任的期间做出限制性规定。

Liability of accreditation agency to the third party is mainly liability in torts, and a special liability, a supplementary liability, and a limited liability. As regards the principle of bearing the liability, the principle of fault is should be applied. As regards the liability determination, the following elements shall be taken into consideration, namely there was losses incurred, agencies are faulty, and the causal relationship between the previous two elements. As regards the scope of the third party, it is thought as the party having economic relationship with the client in our country. As regards the time bar, it is though that it is a practicable way to apply the general time bar. In the meanwhile, there shall be law to provide a certain and restricted time period for such professional liability.