侵权制度的因果关系探析

On the Feathers of Civil Action on Capital Verification

侵权关系的四要件中 ,侵权行为与损害结果的因果关系是最复杂的一个因素 ,也是侵权案件司法实践中的难点 ,对此学界众说纷纭 ,长期以来形成两种主要的观点 :必然因果关系说和相当因果关系说。前者较为流行 ,但不符合现代侵权法理论。本文通过实际案例和司法实践对两种学说进行分析 。

The thesis makes research on the aspects of occurrence of lawsuit on capital verification, the trial process, the status, responsible onus and corresponding duties of a verification accountant office in the trial, and analyses the features of lawsuits on capital verification to point out the problems, which should be paid much attention to for the indicted accountant office in the lawsuit on capital verification, so as to enable them to master lawsuit features to protect their legal rights and interests.