注册会计师不实陈述的民事责任分析

The study on the civil obligation of Certificate Public Accountant's unfair disclosure

目前我国虽然对从事证券业务注册会计师的民事责任有相关的规定,但都比较笼统,执行有较大的弹性。随着证券市场审计失败案件的不断暴露,社会呼唤证券市场的规范化,这也包括审计民事侵权责任制度的建立。本文阐述了注册会计师民事侵权责任的构成要件、规责原则与诉讼机制。规责原则上可采用过错推定制。在因果关系上,在投机气氛比较浓烈的我国证券市场,不可盲目借用西方因果推定制度。原告仅先证明侵权行为与损害之间有相当程度的因果关系,然后由被告进行反证。注册会计师可以基于主观、客观与程序抗辩。

Through many relative rules on civil obligation of Certificate Public Accountant (CPA) who engage in security auditing have been established. In fact, they are too sweeping to be put in practice. As the case of audit lose are disclosed, the standard of security market need restructuring badly including the system of civil tortious obligation. In the paper, the author expatiates upon compose element, attribution of responsibility and suit mechanism concerning obligation of CPA. Nowadays CPA is immature, the civil obligation became a matter of not only a fact, but also a value judgment. So the conflict of 'the west convention' and 'the situation of China', 'ideal' and 'real' must to be well handled. The penman puts forward many personal constructive issues on above matter.