会计师事务所的证券虚假陈述侵权赔偿责任——以侵权构成要件为视角

Accounting Firm's Securities Misrepresentation of Tort Liability——From the Perspective of the Tort

现行的证券虚假陈述民事赔偿以侵权行为为赔偿依据,对会计师事务所而言,法律的侵权行为赔偿责任已确立,但理论中对会计师事务所的侵权构成要件并未和侵权责任法衔接。本文以侵权的构成要件为逻辑起点,分析了会计师事务所在证券虚假陈述侵权中的共同侵权形态,并对会计师事务所侵权行为的主客观要件进行分析,提出违反勤勉义务是会计师事务所违法行为体现。在具有双重功能的证券虚假陈述侵权赔偿中,应以投资者保护为中心,将会计师事务所和发行人、上市公司责任内部化处理。

The c urrent c ivil mi srepresentation o f c ivil c laims i s ba sed o n i nfringement.Fo r t he a ccounting firm,the liability for legal infringement has been established.However,the infringement of the accounting firm’s constituent elements in the theory is not related to the Tort Liability Act.》Connect.This paper takes the const ituent elements of infringement as the logical s tarting point,analyzes the common infringement form of accounting firm s in the false declaration of infringement of the securities,and analyzes the subjective and obj ective requirements of the infringement of accounting affairs.The violation of diligence obligation is the embodiment of the illegal behavior of accounting firms.In the dual-function securi ties misrepresentation inf ringement compensation,the investor protection should be the center,the investor compensation compensation should be confirmed,and the accountants,issuers and listed companies should be internalized.