注册会计师对第三人民事责任的理论研究

Theoretical Study on the Civil Liabilities of Certified Public Accountant to the Third Party

注册会计师对第三人民事责任是侵权领域的一个特殊问题,必须紧紧围绕注册会计师行业和社会公众的利益平衡,在侵权法的框架下重建注册会计师对第三人民事责任的基本归责原则,创建与第三人范围相对应的民事责任具体归责原则,确立比例责任为注册会计师民事责任的基本赔偿制度,构筑独立鉴定人名册制度、随机选任制度和鉴定人出庭作证制度合一的专家鉴定制度。

The civil liability of certified public accountant （CPA） to the third party is a special problem in the domain of tort. Based on the balance of interest between CPA industry and the public, basic doctrine of liability fixation on the problem should be reestablished under the framework of tort law. Besides ,we should build up a concrete doctrine of liability fixation of civil liabilities relative to the third party, set up proportional liability as the basic compensation system of the civil rights of CPA, and construct an expert identification system.