注册会计师对第三人民事责任的归责与赔偿问题研究

A Study on the Imputation and Compensation of Civil Liability for CPA to the Third Person

针对如何追究注册会计师对第三人的民事责任这个问题,本文提出,在归责原则上,应当参照我国民法对瑕疵产品致害的归责方法,采用严格责任原则;而在赔偿问题上,则要充分考虑注册会计师执业行为的特殊性,以体现民法的公平原则。

How to impute the civil liability for CPA to the third person？ The authors maintain that it is reasonable to apply the criteflon of strict liability; meanwhile, the fair principle of the civil law should be abided by in the compensation while taking full consideration into the peculiarities of CPAs＇ behavior in practice.