简论会计师事务所虚假验资的民事责任  

On the civil liability of false capital assessment of accounting firms

作　　者：汤春来[1] 

机构地区：[1]湖北广播电视大学,湖北武汉430073

出　　处：《湖北广播电视大学学报》2005年第5期99-101,共3页Journal of Hubei Radio & Television University

摘　　要：近年来,国内外频繁爆出上市公司财务欺诈的丑闻,大都是通过虚假验资的形式完成的。鉴于理论界多以会计准则为视角来探讨规制虚假验资的不足,本文提出应该导入民事法律责任制度来有效地遏制虚假验资行为。文章指出,首先,应该以“无过错责任原则”作为追究会计师事务所虚假验资民事责任的归责原则;其次,应该摈弃传统民事责任构成的“四要件论”,只要具备了“会计师事务所进行虚假验资并出具虚假验资报告”和“虚假验资报告与第三人合法利益的损失之间具有因果关系”两个条件,即可追究相关当事人的法律责任。These years, scandals of financial fraud in public companies frequently came out in our and foreign country, which are completed by the form of false capital assessment. As the shortages of false capital assessment are mostly discussed through the angle of accounting standard in theory circle, this paper put forward that civil legal liability should be taken to keep false capital assessment within limits.

关 键 词：会计师事务所 虚假验资 民事责任 

分 类 号：D923[政治法律—民商法学] D922.27[政治法律—法学]