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按照《中华人民共和国注册会计师法》第四十二条的规定:“会计师事务所违反本法规定,给委托人、其它利害关系人(以下简称“利害关系人”)造成损失的,应当依法承担赔偿责任.”由此可见,会计师事务所(以下简称“事务所”)承担赔偿责任的要件有两个:一是违反法律规定执业;二是给利害关系人造成损失.给别人造成损失的应当进行赔偿,这是天经地义的事,无可厚非.所以法律的规定除了增加了一个违法执业的前提条件外,似乎并无不妥之处.但是最高人民法院据此作出了司法解释:事务所出具虚假验资证明,应当在证明不实金额内承担赔偿责任.这一解释淡化了违法执业的前提条件,明确地告诉我们,利害关系人在证明不实金额内的损失是由事务所造成的.现在看来,这个解释是不妥当的.因为,事务所执行审计业务与利害关系人受到的损失虽然存在一定的联系,却并不存在必然联系和因果关系.所以利害关系人的损失往往并不是事务所造成的.按照上述法律规定,没造成损失就不应当承担赔偿责任.因此,现行的司法解释违背了法律规定的本意,加重了事务所的法律责任.
According to Article 42 of the Law of the People’s Republic of China on Certified Public Accountants: “Where an accounting firm, in violation of the provisions of this Law, causes losses to the principal or other interested parties (hereinafter referred to as” interested parties “), it shall bear the liabilities according to law Liability. ”Thus, the accounting firm (hereinafter referred to as“ firm ”) to bear the liability for compensation there are two elements: First, in violation of the law practice; the second is to cause losses to the interested parties. To others caused by the loss There is nothing wrong with the provision of law, except for the addition of a prerequisite for illegal practice, but the Supreme People’s Court made a judicial interpretation based on this: the firm issued a false proof of capital verification , Should bear the liability for indemnity in the amount of non-substantiation proof.This interpretation has played down the preconditions for illegal practice, clearly tells us that the loss caused by the interested party in proving the fictitious amount is caused by the firm.Now, it seems, This explanation is not proper because, although there is a certain relationship between the firm’s auditing business and the stakeholder’s losses, There is no necessary relationship and causation, so the stakeholders are often not caused by the loss of business.According to the above law, no loss should not be liable for compensation.Therefore, the current judicial interpretation of the law contrary to the original intention, Increases the firm’s legal responsibility.