我国会计师事务所证券虚假陈述侵权责任制度完善研究  

Research on perfecting the tort liability system for securities misrepresentation by accounting firms in China

作　　者：蒋辉宇[1] 杲燕林 JIANG Hui-yu;GAO Yan-lin(Law School,Anhui University of Finance and Economics,Bengbu 233041,China)

机构地区：[1]安徽财经大学法学院,安徽蚌埠233041

出　　处：《青岛科技大学学报（社会科学版）》2023年第3期66-74,共9页Journal of Qingdao University of Science and Technology(Social Sciences)

基　　金：国家社科基金一般项目(21BFX120)。

摘　　要：我国现行会计师事务所证券虚假陈述侵权责任制度,存在责任形态规定不统一、侵权赔偿的统一范围未确定、勤勉尽责的法律标准界定不清、过错类型划分标准中一般过失与重大过失的区分标准不明确等问题。因此,为促进会计师行业的发展和保障公众投资者的合法权益,在确定会计师事务所证券虚假陈述的侵权责任形态时,有必要突破传统范式,确立比例连带责任制度;在确定统一的赔偿范围时,会计师事务所的赔偿责任应以投资者的实际损失为限,并在符合损失因果关系理论的前提下,保障投资者得到足额获赔;在制定勤勉尽责法律标准时,应通过立法形式确立《中国注册会计师审计准则》是判断勤勉尽责的法定标准;在确定过错类型的分类标准时,应细化规定不同的过错程度,界分故意、重大过失与一般过失,并通过制度优化进一步压实会计师事务所的法律责任。The current relevant system of tort liability for securities,applicable to accounting firms in China,faces such issues as inconsistent provisions in the liability forms,undetermined uniform scope of compensation for infringement,ambiguous legal standards regarding diligence and responsibility,and indistinct criteria for differentiating between general negligence and major negligence in fault type division.Therefore,in order to promote the development of the accounting industry and protect the legitimate rights and interests of public investors,it is necessary to break through the traditional paradigm to establish a proportional joint liability system when determining the tort liability form for misrepresentation of securities by accounting firms;when determining the unified scope of compensation,the accounting firm's compensation liability should be limited to the actual loss of the investor,and ensure the investor's full compensation while conforming to the theory of causality of loss;in formulating the legal standard of diligence and responsibility,Auditing Standards for Chinese Certified Public Accountants should be legislated as the statutory standard for judging diligence and responsibility;in determining the classification standards of fault types,we should specify different fault degrees,distinguish intentional,gross negligence and general negligence,and further consolidate the legal liability of accounting firms through system optimization.

关 键 词：虚假陈述 比例连带责任 赔偿上限 勤勉尽责 过错类型 

分 类 号：D923[政治法律—民商法学]