| 论强制验资下验资机构的民事责任 |
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| 引用本文： | 董滨.论强制验资下验资机构的民事责任[J].黑龙江省政法管理干部学院学报,2007,16(6):84-87. |
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| 作者姓名： | 董滨 |
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| 作者单位： | 昆山市人民检察院,江苏,昆山,215300 |
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| 摘 要： | 为了合理扩张赔偿请求人的范围及对验资机构的责任顺序和责任范围作出更合理的解释,必须从强制验资的特殊性出发重新进行解释.强制验资的特殊性主要在于其与财务报表审计的区别.验资机构对公司债权人所承担的民事责任属特殊侵权责任,其特殊性主要表现在适用推定过错原则及推定因果关系、对验资机构的责任顺序和范围进行限制几个方面.
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| 关 键 词： | 强制验资 自愿验资 民事责任 验资机构 民事责任 Agency Accreditation Asset Liability 推定因果关系 推定过错原则 表现 特殊侵权责任 公司债权人 报表审计 财务 解释 责任范围 责任顺序 赔偿请求人 合理扩张 |
| 文章编号： | 1008-7966(2007)06-0084-04 |
| 修稿时间： | 2007年9月14日 |
On Civil Liability of Asset Accreditation Agency |
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| Authors: | DONG Bin |
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| Abstract: | In order to rationally expand the scope of obligee,and rationally expound the scope and order of liability,we must expound again on the basis of the particularity of forced asset accreditation.Forced asset ac- creditation has the characteristics that distinguish the audit.The civil liability in forced asset accreditation is special liability for tort.The particularities of liability for tort in forced asset accreditation mainly include con- structive fault principle,constructive causal relation,and the scope and order of liability. |
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| Keywords: | forced asset accreditation unforced asset accreditation civil liability |
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