论强制验资下验资机构的民事责任

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.

On Civil Liability of Asset Accreditation Agency

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.