| 会计师虚假验资证明民事赔偿责任研究 |
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| 引用本文： | 刘正峰. 会计师虚假验资证明民事赔偿责任研究[J]. 现代法学, 1999, 0(4) |
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| 作者姓名： | 刘正峰 |
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| 作者单位： | 南京大学!江苏，南京210093 |
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| 摘 要： | 本文以我国近年来爆发的验资诉讼浪潮为背景，探讨了我国验资制度的种类与其制度价值。在此基础上文章结合两起验资诉讼案分析了注册会计师虚假验资证明民事赔偿责任的法律规则，阐明了注册会计师虚假验资证明民事赔偿责任的法律性质、责任范围、归责原则，尤其重要的是在我国首次阐述了虚假验资证明“其他利害关系人”的界定原则、归责原则的制度瑕疵及其补救。
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| 关 键 词： | 验资 注册资本 制度保障 合理的保证责任 其它利害关系人 |
Civil Compensation from Malpractice of the Accountant in Verifying Captital |
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| Liu Zhengfeng. Civil Compensation from Malpractice of the Accountant in Verifying Captital[J]. Modern Law Science, 1999, 0(4) |
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| Authors: | Liu Zhengfeng |
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| Affiliation: | Liu Zhengfeng |
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| Abstract: | The author of the article analyzes the system of verifying the capital by the accountants in their practices and probe into the legal characters,scope of responsibilities and defining principles in verifying the capital,potential defects and remedies. |
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| Keywords: | verifying the capital registered capital system safeguard guarantee other interest parties |
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