会计师事务所民事侵权责任的思考

会计师事务所侵权责任的理论基础在于受托人信托义务之违反。会计师事务所对利害关系人承担侵权责任时,不适宜遵循严格责任原则和公平责任原则,而应遵循过错责任原则。我国有必要建立会计师事务所的过错鉴定制度,允许人民法院就其难以判断的会计师事务所过错问题委托由法律、会计等专业人士组成的过错鉴定委员会作出鉴定结论。在落实会计师事务所的过错责任原则时,应区分会计师事务所在主观上的故意与过失。

Several Thoughts on the System of the Tort Liabilities of the Accounting Firms

The author argues that the theoretical basis of the civil liabilities of the accounting firms arises from the breach of the fiduciary duties by the accounting firms as trustees.The author argues that the principle of fault liability should be applicable when the accounting firms are held accountable.However,when the principle of fault liability is applied in certain cases,the fault of the accounting firms should be assumed unless the accounting firms could provide contrary evidence.The author suggests that the courts could seek professional opinions from the evaluation bodies formed by the attorneys and accountants.The author argues that the forms of fault,intent or negligence,should be differentiated.