简析验资民事诉讼案件的特点  

On the Features of Civil Action on Capital Verification

作　　者：王曼丽[1] 王思成[1] 

机构地区：[1]青岛广播电视大学,山东青岛266012

出　　处：《江苏广播电视大学学报》2003年第2期72-74,共3页Journal of Jiangsu Radio & Television University

摘　　要：验资民事诉讼中,被追诉的会计师事务所承担的是赔偿财产损失的侵权责任,这种侵权责任的归责原则适用过错推定原则,是有限的和补偿性的民事责任。In the civil lawsuit of capital verification cases, the liability held by the account agency is the rightabusing liability and it should responsible for the property loses of its client. The principle of error deducing is applicable in convincing this kind of liability. It is a kind of limited and compensational liability.

关 键 词：验资诉讼 会计师事务所 侵权责任 

分 类 号：D925.1[政治法律—诉讼法学]