证券虚假陈述案件中会计师事务所重大过失认定问题研究  

Research on Identification of Gross Negligence of Accounting Firms in Securities Misrepresentation Cases

作　　者：戈家迅 GE Jia-xun(School of Law,Anhui University of Finance and Economics,Bengbu Anhui 233030,China)

机构地区：[1]安徽财经大学法学院,安徽蚌埠233030

出　　处：《铜陵学院学报》2023年第5期66-71,共6页Journal of Tongling University

基　　金：国家社会科学基金一般项目“注册制全面推行背景下我国资本市场法律制度完善研究”(21BFX120);安徽财经大学研究生科研创新基金项目“‘看门人’理论下会计师事务所证券虚假陈述重大过失认定法律问题研究”(ACYC2022198)。

摘　　要：在证券虚假陈述案件中,会计师事务所承担巨额赔偿时,对于其重大过失的认定缺乏具体且具有实操性的客观标准,与故意和一般过失的认定之间没有明确的界限,且存在制度上的空缺。法院在司法实践中对会计师事务所证券虚假陈述重大过失进行认定时也存在说理不明、苛责过重的问题。据此,文章提出以注意义务的划分区别重大过失与一般过失的界限,运用审计学“重要性水平”的概念重构过失程度标准,并结合域外制度和司法经验寻找针对性解决对策。When accounting firms bear a huge amount of compensation in securities misrepresentation cases,there is still no specific and practical objective standard for the identification of gross negligence,and it has no clear boundary between the identification of intentional and general negligence,there is an institutional vacancy.In judicial practice,the court also has the problem of unclear reasoning and excessive criticism when it determines the gross negligence of accounting firm's securities false statements.On this basis,putting forward to the division of duty of care the differences between the boundaries of gross negligence and general negligence,using the concept of"importance level"of auditing to reconstruct the degree standard of negligence,and combines the extraterritorial system and judicial experience to find targeted solutions.

关 键 词：会计师事务所 证券虚假陈述 重大过失认定 注意义务划分 审计重要性水平 

分 类 号：D922.287[政治法律—经济法学]