简析验资民事诉讼案件的特点

On the Features of Civil Action on Capital Verification

验资民事诉讼中,被追诉的会计师事务所承担的是赔偿财产损失的侵权责任,这种侵权责任的归责原则适用过错推定原则,是有限的和补偿性的民事责任。

In the civil lawsuit of capital verification cases, the liability held by the account agency is the rightabusing liability and it should responsible for the property loses of its client. The principle of error deducing is applicable in convincing this kind of liability. It is a kind of limited and compensational liability.