注册会计师对第三人的民事法律责任

注册会计师通过履行其经济鉴证功能,从而确立其在市场经济制度中的重要地位。如何科学界定注册会计师的法律责任,尤其是对第三人民事法律责任,平衡注册会计师与利益相对人的利益,在理论和实践中具有重要意义。注册会计师对第三人民事法律责任的性质是侵权,以过错推定为归责原则,以侵权行为、主观过错、损害及因果关系为构成要件。

Civil Liability of Certified Public Accountant to the Third Person

The certified public accountant plays an important role in the market economy system by fulfilling his economic evaluation function.It is important in theory and practice to determine the liability scientifically of the certified public accountant especially the liability to the third person and balance the benefit between the certified public accountant and comparative interest person.The liability of certified public accountant is to infringe the right of the third person,the principle of dividing liability is presumption of fault and its constitutive requirements are act of tort,subjective fault,damage and causality.