台湾地区会计师民事责任的最新发展及启示

The Lately Development of Civil Liability of Taiwan Accoutant and Its Inspiration

"台湾证券交易法"自1968年4月30日公布施行以来,历经十次修正,会计师民事责任经历了在过失责任体系下,从契约责任到侵权责任,从侵权责任到连带损害赔偿责任,从连带损害赔偿责任到过失比例责任的渐进过程,会计师业务和责任日益加重。两岸会计师市场的发展,因其历史成长背景不同,政治体制不同,所以会计师市场彼此间的差异也相当大。尤其在"台湾证券交易法"引进比例责任制与新修"会计师法"采取赔偿最高额限制及法人会计师事务所负连带责任制以后,我们在完善民事责任赔偿制度,强制会计师责任保险,扩大保险责任范围等方面,更有探讨的余地。

Since the announcement and implement of the Taiwan Securities Exchange Act on April 30th 1968, which had been amended for 10times. The civil liability has experienced the progress from contractual liability to tortious liability,then to joint and several liability for damages, and then to neligence of proportionate liability under the neligence liability system. The business and responsibility of accoutant has aggravated. The development of the accoutant market in Taiwan and mainland , together with their different historical growing backgrounds and different political system leads to the huge difference between accoutant market. Especially after the import of proportionate liability in Taiwan Securities Exchange Act and the adoption of Maximum limit for conpensation and for which joint and several liability by legal person accouting firm. In improving the civil liability compensation system,forcing accounts liability insurance and enlarging the range of insurance liability, mainland will have more discussion leeway and benefits.