论注册会计师职务侵权民事责任的承担主体--以对第三人责任为中心

注册会计师职务侵权的民事责任问题一直是西方国家学界探讨的难点与重点,因为每一起针对注册会计师的诉讼,往往都演化为整个职业的一种危机.而责任承担是其中的一个重要问题.会计师内部责任理论不能充分体现民事责任制度的惩罚与教育功能,应当予以摈弃,会计师应当也可能单独成为过失侵害第三人民事权利的独立责任主体.

The Subject Who is Responsible for Certified Public Accountant's Job Infringement--With liability to the third party for center

The civil liability of certified public accountant's job infringement is always a difficult and important point in the western countries.Every suit about the certified public accountant will always develop a crisis for the profession.How to bear the legal liability is an important problem.The theory of the certified public accountant's internal liability can't embody the functions of punishment and instruction of civil liability and it should be abandoned.The certified public accountant should also be a person independent when he infringes upon the third party's civil rights.