注册会计师对第三人侵权责任归责原则的选择

On the Choice of Civil Tort Liability of Registered Accountants to Third Parties

注册会计师不仅要对合同相对人负责,还要对因虚假会计信息的传播引起损失的第三人承担责任。通过详细分析注册会计师对第三人民事侵权责任归责原则的选择和运用,并结合实际情况,提出相应的改进办法,试图找到注册会计师和社会公众这两大不同利益群体在社会经济活动中的平衡点。

Registered Accountants should not only be responsible for the relative contracts, but also the loss of the third parties due to the spread of false accounting information. It＇s extraordinary difficult of choosing the Accountants principle of civil tort liability attribution to third parties. In order to find the effective solutions for it, the idea was proposed according to the special problem of the choice of civil tort liability of Registered Accountants to the third parties to combine the present economic situation.