中国注册会计师民事责任研究
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摘要
注册会计师民事责任是指注册会计师在执行业务的过程中，因过错行为导致委托人或第三者受损害，会计师事务所应承担民事责任。随着社会公众法律意识的提高，注册会计师民事责任越来越复杂。一般而言，注册会计师民事责任有四个构成要件，且与其他法律责任存在区别。借鉴其他国家关于注册会计师民事责任的性质理论，我国注册会计师对委托人承担契约责任，对第三者承担侵权责任。
借鉴经济学理论，注册会计师民事责任适用过错责任的归责原则，在证券虚假陈述的具体运用中，宜采用过错推定原则。相应地，注册会计师民事责任实行举证责任倒置原则。注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。审计准则可作为法院判断注册会计师是否有过错的依据，但注册会计师应注意到其作用的局限性。独立的审计鉴定人名册制度和具体案件的鉴定人三方任选制度可以有效地解决注册会计师民事责任的专业鉴定问题。
注册会计师民事责任属于多因一果，因此应将责任进行合理的分担，且会计师事务所可以向致害注册会计师行使追偿权。根据无意思联络的数人侵权原则，注册会计师按责任大小承担比例赔偿责任，赔偿金额应视具体情况而定。注册会计师虚假陈述与原告的损失之间只是一种间接因果关系，故注册会计师只承担补充责任。同时，会计师事务所应自注册会计师出具业务报告之日起五年内承担民事责任。通过多方面的改革，可以提高注册会计师的民事赔偿能力。
The CPAs' civil liability is that the public accounting firm bears civil liability when the CPA does harm to the clients or the third party for his false act when he carries out his task. With the broadening of legal knowledge of the public, the CPAs' civil liability becomes more complicated. Generally speaking, there are four requirements of the CPAs' civil liability, and it distinguishes from other liabilities. Using the theories of the nature of the CPAs' civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.
By reference to knowledge of the science of law and economics, the thesis holds that the rule of imputation of the CPAs' civil liability is fault liability, and it should adopt the rule of presumptive fault for false statement in securities market. Correspondingly, it is up to CPAs to give proof in litigations. False auditing report and the CPAs' professional care are important factors for CPAs to bear liability. CPAs use the Independent Auditing Standard as judging grounds, but they should think about its limited function. The system of independent auditing experts roll and experts chosen at random by three parties in practical case can settle the problem of expert authentication of the CPAs' civil liability.
The CPAs' civil liability results from many reasons, and other relative bodies should share the liability properly. Meanwhile, the system that the public accounting firm recover the compensation from the CPAs who do harm to the suffer should be set up. CPAs bear proportional liability in the light of the rule of tort of several persons without connection in civil actions against CPAs. The compensative amount is fixed according to specific conditions. Because the relationship between the CPAs' misrepresentation and the plaintiffs' losses is indirect, the CPAs' liability is secondary, and it is reasonable for the public accounting firm to bear liability within 5 years from the beginning of CPAs' issuing the audit reports. We can improve the ability to compensate of the public accounting firm and decentralize the CPAs' risks by some ways.
借鉴经济学理论，注册会计师民事责任适用过错责任的归责原则，在证券虚假陈述的具体运用中，宜采用过错推定原则。相应地，注册会计师民事责任实行举证责任倒置原则。注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。审计准则可作为法院判断注册会计师是否有过错的依据，但注册会计师应注意到其作用的局限性。独立的审计鉴定人名册制度和具体案件的鉴定人三方任选制度可以有效地解决注册会计师民事责任的专业鉴定问题。
注册会计师民事责任属于多因一果，因此应将责任进行合理的分担，且会计师事务所可以向致害注册会计师行使追偿权。根据无意思联络的数人侵权原则，注册会计师按责任大小承担比例赔偿责任，赔偿金额应视具体情况而定。注册会计师虚假陈述与原告的损失之间只是一种间接因果关系，故注册会计师只承担补充责任。同时，会计师事务所应自注册会计师出具业务报告之日起五年内承担民事责任。通过多方面的改革，可以提高注册会计师的民事赔偿能力。
The CPAs' civil liability is that the public accounting firm bears civil liability when the CPA does harm to the clients or the third party for his false act when he carries out his task. With the broadening of legal knowledge of the public, the CPAs' civil liability becomes more complicated. Generally speaking, there are four requirements of the CPAs' civil liability, and it distinguishes from other liabilities. Using the theories of the nature of the CPAs' civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.
By reference to knowledge of the science of law and economics, the thesis holds that the rule of imputation of the CPAs' civil liability is fault liability, and it should adopt the rule of presumptive fault for false statement in securities market. Correspondingly, it is up to CPAs to give proof in litigations. False auditing report and the CPAs' professional care are important factors for CPAs to bear liability. CPAs use the Independent Auditing Standard as judging grounds, but they should think about its limited function. The system of independent auditing experts roll and experts chosen at random by three parties in practical case can settle the problem of expert authentication of the CPAs' civil liability.
The CPAs' civil liability results from many reasons, and other relative bodies should share the liability properly. Meanwhile, the system that the public accounting firm recover the compensation from the CPAs who do harm to the suffer should be set up. CPAs bear proportional liability in the light of the rule of tort of several persons without connection in civil actions against CPAs. The compensative amount is fixed according to specific conditions. Because the relationship between the CPAs' misrepresentation and the plaintiffs' losses is indirect, the CPAs' liability is secondary, and it is reasonable for the public accounting firm to bear liability within 5 years from the beginning of CPAs' issuing the audit reports. We can improve the ability to compensate of the public accounting firm and decentralize the CPAs' risks by some ways.
引文
[1] Robert Meduick. Six Big Firms. Journal of Accountancy, 1987 (11): 19～20
[2] 李若山，何红．中国注册会计师民事法律责任的发展和现状之分析．中国会计与财务研究，2000(3)：89～103
[3] 李昌麒．民法·商法·经济法实用辞典．第1版．北京：中国经济出版社，2002
[4] 屈芥民．专家民事责任论．第1版．长沙：湖南人民出版社，1998
[5] 张蕊，谢盛纹．论注册会计师民事责任制度的建立和完善．审计研究，2002(4)：35～40
[6] 陈毓圭．论改进企业报告．第1版．北京：中国财政经济出版社，1997
[7] 王利明，杨立新．侵权行为法．第1版．北京：法律出版社，1996
[8] 谢荣．市场经济中的民间审计责任．第1版．上海：上海社会科学院出版社，1994
[9] Konrad Zweigert, Hein Kotz. Introduction to Comparative Law. Oxford University Press, 1987
[10] Alvin A. Arens, James K.Loebbecke. Auditing: An Integrated Approach. Prentice Hall, 1994
[11] 李若山．审计案例—国外审计诉讼案例．第1版．沈阳：辽宁人民出版社，1998
[12] R.J.Anderson. External Auditing. Copp Clark Pitman Ltd, 1997
[13] D.R. Carmichael, John J. Willingham Carol A. Schaller. Auditing Concepts and Methods: A Guide to Current Theory and Practice. McGraw-Hill Companies, Inc., 1997
[14] C. W. Wootton, M.V. Moore. The Third Party Liability: The Sun is Coming Out Today!. National Public Accountants, 1995 (2): 33～35
[15] 程安林．注册会计师对第三者民事责任若干问题研究．审计研究，2002(2)：48～52
[16] (日)浦川道太郎．德国的专家责任．见：民商法论丛．梁慧星．北京：法律出版社，1996
[17] Dan L. Goldwasser. Accountant s' Liability. The CPA Journal, 1988 (11): 72～74
[18] T.A.Lee. The Modern Audit Function: A Study of Radical Change. In: Current Issues in Accounting. London: Philip Allan, 1977
[19] 邢颖．证券公开文件虚假陈述民事责任的构成要件．见：经济法论丛．北京：法律出版社，2001
[20] Alastair Mullis, Ken Oliphant. Torts. Law Press China, 2002
[21] (美)格兰特·吉尔莫．契约的死亡．见：民商法论丛．梁慧星．北京：法律出版社，1996
[22] 王利明．侵权行为归责原则．第1版．北京：中国政法大学出版社，1992
[23] 胡春元．风险基础审计．第1版．大连：东北财经大学出版社，2001
[24] 毛岩亮．民间审计责任研究．第1版．大连：东北财经大学出版社，1999
[25] 李浩．民事举证责任研究．第1版．北京：中国政法大学出版社，1993
[26] 李若山．对我国《注册会计师法(修订草案)》(征求意见稿)的一些看法．http://www.e521.com/cksj/,04/11/2002
[27] 刘峰，许菲．风险导向型审计·法律风险·审计质量．会计研究，2002(2)：21～27
[28] 刘燕．法律界与会计界的分歧究竟在哪里?．见：中国注册会计师法律责任—案例与研究．第1版，沈阳：辽宁人民出版社，1998
[29] 金彧昉，李若山．渤海集团民事诉讼案引发的思考．中国注册会计师，2002(11)：50～53
[30] 刘霄仑，李青阳．当前注册会计师的执业状况，中国注册会计师，2002(11)：22～25
[31] R. K.Mautz, Hussein. A.Sharaf. The Philosophy of Auditing. American Accounting Association, 1961
[32] (美)罗伯特·D·考特．(美)托马斯·S·尤伦．法和经济学．张军．第1版．上海：上海人民出版社，1995
[33] 陈汉文，李树华，林志毅等．证券市场与会计监管．第1版．北京：中国财政经济出版社，2001
[34] 陈少华，章早立．论注册会计师的职业道德与法律责任．中国审计，2001(11)：55～56
[35] 胡友良．会计市场：前途无量—访中注协副秘书长李爽教授．中州审计，2001(5)：28～30
[36] 周志诚．注册会计师法律责任—中国海峡两岸案例比较研究．第1版，上海：上海财经大学出版社，2001
[37] 文建秀．证券市场信息披露中注册会计师的法律责任．中国注册会计师，2001(12)：44～47
[38] Waler .A. Staubd. Auditing Developments During the Present Century. Harward University Press, 1942
[39] 彭兰香．中美注册会计师民事责任之比较及其启示．财会月刊，2003(2)：38～39
[40] 李若山，朱国泓．美国《私人证券诉讼改革法案》下的注册会计师法律责任．财务与会计，2001(8)：36～38
[41] 郑忠东，王雄强．南方航空旅游公司诉玉龙旅行社等代销合同纠纷案．中华人民共和国最高人民法院公报，2000(2)：69～72
[42] 刘应民，成明珠．证券民事责任若干问题剖析．法学评论，2003(1)：121～128
[43] 叶小青．对最高人民法院《关于会计师事务所为企业出具虚假验资证明应如何承担责任问题的批复》的解释说明．中国注册会计师，2001(6)：49～51
[44] R. Mednick, J.J.Peck. Proportionality: A Much-Needed Solution to the Accountants' Legal Liability Crisis. Journal of Accountancy, 1994 (3):45～48
[45] Robert Mednick. The Liability Crisis in the U. S. :Impact on the Accounting Prefession. Journal of Accountancy, 1992 (11): 20～21
[46] P.R. Lochner. Black Days for Accounting Firms. Journal of Accountancy, 1992 (8): 105～108
[47] 谢盛纹．论注册会计师民事赔偿责任．审计与经济研究，2000(2)：20～23
[48] Divid N.Ricchiute. Auditing and Assurance Service. South—Western Publishing Co., 1998
[49] International Federation of Accountants. Auditors' Legal Liability in the Global Marketplace: A Case for Limitation. Journal of Accountancy, 1995 (7): 52～56
[50] Zabihollan Rezaee. Management of An Accounting Practice. The CPA Journal, 1989 (5): 66～71
[51] 张蕊．注册会计师的民事责任及其抗辩．会计研究，2003(1)：21～24
[2] 李若山，何红．中国注册会计师民事法律责任的发展和现状之分析．中国会计与财务研究，2000(3)：89～103
[3] 李昌麒．民法·商法·经济法实用辞典．第1版．北京：中国经济出版社，2002
[4] 屈芥民．专家民事责任论．第1版．长沙：湖南人民出版社，1998
[5] 张蕊，谢盛纹．论注册会计师民事责任制度的建立和完善．审计研究，2002(4)：35～40
[6] 陈毓圭．论改进企业报告．第1版．北京：中国财政经济出版社，1997
[7] 王利明，杨立新．侵权行为法．第1版．北京：法律出版社，1996
[8] 谢荣．市场经济中的民间审计责任．第1版．上海：上海社会科学院出版社，1994
[9] Konrad Zweigert, Hein Kotz. Introduction to Comparative Law. Oxford University Press, 1987
[10] Alvin A. Arens, James K.Loebbecke. Auditing: An Integrated Approach. Prentice Hall, 1994
[11] 李若山．审计案例—国外审计诉讼案例．第1版．沈阳：辽宁人民出版社，1998
[12] R.J.Anderson. External Auditing. Copp Clark Pitman Ltd, 1997
[13] D.R. Carmichael, John J. Willingham Carol A. Schaller. Auditing Concepts and Methods: A Guide to Current Theory and Practice. McGraw-Hill Companies, Inc., 1997
[14] C. W. Wootton, M.V. Moore. The Third Party Liability: The Sun is Coming Out Today!. National Public Accountants, 1995 (2): 33～35
[15] 程安林．注册会计师对第三者民事责任若干问题研究．审计研究，2002(2)：48～52
[16] (日)浦川道太郎．德国的专家责任．见：民商法论丛．梁慧星．北京：法律出版社，1996
[17] Dan L. Goldwasser. Accountant s' Liability. The CPA Journal, 1988 (11): 72～74
[18] T.A.Lee. The Modern Audit Function: A Study of Radical Change. In: Current Issues in Accounting. London: Philip Allan, 1977
[19] 邢颖．证券公开文件虚假陈述民事责任的构成要件．见：经济法论丛．北京：法律出版社，2001
[20] Alastair Mullis, Ken Oliphant. Torts. Law Press China, 2002
[21] (美)格兰特·吉尔莫．契约的死亡．见：民商法论丛．梁慧星．北京：法律出版社，1996
[22] 王利明．侵权行为归责原则．第1版．北京：中国政法大学出版社，1992
[23] 胡春元．风险基础审计．第1版．大连：东北财经大学出版社，2001
[24] 毛岩亮．民间审计责任研究．第1版．大连：东北财经大学出版社，1999
[25] 李浩．民事举证责任研究．第1版．北京：中国政法大学出版社，1993
[26] 李若山．对我国《注册会计师法(修订草案)》(征求意见稿)的一些看法．http://www.e521.com/cksj/,04/11/2002
[27] 刘峰，许菲．风险导向型审计·法律风险·审计质量．会计研究，2002(2)：21～27
[28] 刘燕．法律界与会计界的分歧究竟在哪里?．见：中国注册会计师法律责任—案例与研究．第1版，沈阳：辽宁人民出版社，1998
[29] 金彧昉，李若山．渤海集团民事诉讼案引发的思考．中国注册会计师，2002(11)：50～53
[30] 刘霄仑，李青阳．当前注册会计师的执业状况，中国注册会计师，2002(11)：22～25
[31] R. K.Mautz, Hussein. A.Sharaf. The Philosophy of Auditing. American Accounting Association, 1961
[32] (美)罗伯特·D·考特．(美)托马斯·S·尤伦．法和经济学．张军．第1版．上海：上海人民出版社，1995
[33] 陈汉文，李树华，林志毅等．证券市场与会计监管．第1版．北京：中国财政经济出版社，2001
[34] 陈少华，章早立．论注册会计师的职业道德与法律责任．中国审计，2001(11)：55～56
[35] 胡友良．会计市场：前途无量—访中注协副秘书长李爽教授．中州审计，2001(5)：28～30
[36] 周志诚．注册会计师法律责任—中国海峡两岸案例比较研究．第1版，上海：上海财经大学出版社，2001
[37] 文建秀．证券市场信息披露中注册会计师的法律责任．中国注册会计师，2001(12)：44～47
[38] Waler .A. Staubd. Auditing Developments During the Present Century. Harward University Press, 1942
[39] 彭兰香．中美注册会计师民事责任之比较及其启示．财会月刊，2003(2)：38～39
[40] 李若山，朱国泓．美国《私人证券诉讼改革法案》下的注册会计师法律责任．财务与会计，2001(8)：36～38
[41] 郑忠东，王雄强．南方航空旅游公司诉玉龙旅行社等代销合同纠纷案．中华人民共和国最高人民法院公报，2000(2)：69～72
[42] 刘应民，成明珠．证券民事责任若干问题剖析．法学评论，2003(1)：121～128
[43] 叶小青．对最高人民法院《关于会计师事务所为企业出具虚假验资证明应如何承担责任问题的批复》的解释说明．中国注册会计师，2001(6)：49～51
[44] R. Mednick, J.J.Peck. Proportionality: A Much-Needed Solution to the Accountants' Legal Liability Crisis. Journal of Accountancy, 1994 (3):45～48
[45] Robert Mednick. The Liability Crisis in the U. S. :Impact on the Accounting Prefession. Journal of Accountancy, 1992 (11): 20～21
[46] P.R. Lochner. Black Days for Accounting Firms. Journal of Accountancy, 1992 (8): 105～108
[47] 谢盛纹．论注册会计师民事赔偿责任．审计与经济研究，2000(2)：20～23
[48] Divid N.Ricchiute. Auditing and Assurance Service. South—Western Publishing Co., 1998
[49] International Federation of Accountants. Auditors' Legal Liability in the Global Marketplace: A Case for Limitation. Journal of Accountancy, 1995 (7): 52～56
[50] Zabihollan Rezaee. Management of An Accounting Practice. The CPA Journal, 1989 (5): 66～71
[51] 张蕊．注册会计师的民事责任及其抗辩．会计研究，2003(1)：21～24