会计师事务所对第三方过失责任的产权分析

Analysis on the Property Rights of Accounting Firms' Delinquent Liability to Third Parties

会计师事务所与第三方是由经济信息联系在一起的一对产权主体。交易费用是推定会计师事务所 过失责任的基础,合理的审慎是推定过失责任的标准,其中还需要建立适当的职业标准以明晰会计师行业内部产 权。同时,应对会计师事务所应负赔偿责任的第三方进行产权界定。

Accounting firms and third parties are a pair of property rights entities based on economic information. The transaction cost is the basis of deducing accounting firms'delinquent liability to third parties of which proper prudence is the criterion. However, it is also needed to found proper professional criteria to clear interior property rights among accounting firms. Finally, it is a must that the property rights responsibilities of accounting firms for third parties should be defined.