注册会计师民事责任基本理论问题研究

The Fundamental Theoretical Research about Certified Public Account Civil Liability

注册会计师的民事责任一直是公众关注的焦点问题。随着注册会计师在市场经济中的作用不断增强,公众在对这一行业加深了解的同时也对注册会计师的执业质量提出了越来越高的要求。注册会计师的法律责任问题已经成为会计界和法律界共同关注的热点和难点。而注册会计师的民事责任作为受害者经济损失的一种重要救济手段则是其中的焦点之一。因此对注册会计师民事责任的含义及特征、性质及构成要件等基本理论问题进行研究显得尤为必要。

the civil liability of the Certified Public Account （CPA） has always aroused the public attention. With the role of CPA getting more important in the market economy,requirements for the CPA are raised drastically. What legal responsibility the CPA has to shoulder has become a concern in the field of law and accounting. Specifically,the concern that the civil liability of CPA can be taken as a relief method for the victims in their economic loss has been a focus for the society. Therefore,it is necessary and important to make a research on the connotation,the features,the nature and the constitutions of the civil liability of the CPA.