防范财务信息失真中律师的注意义务  

Lawyers’Duty of Care in Preventing Financial Information Failures

作　　者：杨骐玮 Yang Qiwei

机构地区：[1]北京大学法学院,北京100871

出　　处：《证券市场导报》2024年第7期14-27,共14页Securities Market Herald

摘　　要：“看门人”互动之良效与必要性为律师对财务信息的监督职责提供了证成理据。作为多“看门人”情境下的特别现象,“看门人”的互动与彼此影响会作用于财务信息失真的防范水平。是以,不宜将各“看门人”孤立看待。若其互动受阻,或缺乏必要的信息流动与沟通合作,财务信息失真被阻遏之概率则可能降低而更易出现各“看门人”的同时失守。五洋建设案便是这一效应的现实写照。至于律师应该对财务信息监督到何种程度,反应型监督较主动监督更为可取,即律师须对可能预示着会计欺诈、错误的警告信号作出反应,但不必对会计师的决定作专业评估。律师仅在通过必要调查、询问会计师甚至与之合作调查等方式确保警告信号被消除的情况下,才可继续代理。反应型监督纠正了将一般注意义务等同于“一般人的注意义务”的流行解读,为律师的注意义务提供了以能力禀赋为内核的参照标准,即一个具有一定基础会计知识、执业经验或敏感度的律师。The efficacy and necessity of“gatekeeper”interactions provide justification for the supervisory duties of lawyers over financial information.As a unique phenomenon in the scenario involving multiple“gatekeepers,”the interactions and mutual influences among“gatekeepers”can impact the level of prevention against financial information distortion.Therefore,it is inappropriate to view each“gatekeeper”in isolation.If“gatekeeper”interactions are hindered or there is a lack of necessary information flow and communication cooperation,the probability of preventing financial information distortion may decrease,leading to a higher likelihood of simultaneous“gatekeeper”failure,which is illustrated by the case of WU YANG Construction Group.As to the extent to which lawyers should supervise financial information,reactive supervision is preferable to proactive supervision.That is,lawyers should respond to warning signs that may signal accounting fraud or errors,but they are not required to professionally evaluate the decisions made by accountants.Lawyers should continue representation only after ensuring that the warning signs have been addressed through necessary investigations,inquiries with,or even collaborative investigations with accountants.Reactive supervision corrects the prevailing misconception that the general duty of care is equivalent to the“duty of care for ordinary people”and provides a reference object for lawyers’duty of care with a kernel of competence.That is,a lawyer should possess some basic accounting knowledge,professional experience,or sensitivity to these issues.

关 键 词：财务信息失真 律师 反应型监督 注意义务 警告信号 

分 类 号：D922.297[政治法律—经济法学]