会计师事务所侵权责任抗辩事由研究

Study on tort liability defense of accounting firms

抗辩既包括程序法意义上的抗辩,也包括实体法意义上的抗辩,抗辩事由属于实体法上的抗辩。根据侵权责任的三层结构,会计师事务所侵权责任抗辩事由可按照客观构成要件阻却事由(不存在侵权行为、损害事实和因果关系)——违法性构成要件阻却事由(过失相抵、受害人故意和第三人过错)——主观构成要件阻却事由(不存在过错)三个层次,依次展开。在前一抗辩事由成立时,会计师事务所即无侵权责任,不必考虑后一抗辩事由;只有在前一抗辩事由不成立时,才须考虑后一抗辩事由。

The study of defense includes both procedural laws and in substantive laws, and defense reasons fall under substantive laws. According to the three-tier structure of tort liability, defense reasons of tort liability of accounting firms can be presented in three levels in the order of justifiable causes of objective constituents (non-existence of tort liability behavior, facts of damage and causality), justifiable causes of illegal constituents (Contributory Negligence, damage intentionally caused by injured party and third party’s fault), and justifiable causes of subjective constituents (no fault liability). When the initial level of defense causes is effective, accounting firms hold no tort liability and no need to consider escalation to the next level, which is only necessary when liability can’t be defended.