| 注册会计师对第三人民事责任解析——以验资业务为例 |
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| 引用本文： | 王毅.注册会计师对第三人民事责任解析——以验资业务为例[J].无锡职业技术学院学报,2010,9(6):94-96. |
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| 作者姓名： | 王毅 |
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| 作者单位： | 无锡职业技术学院基础课教学部,江苏无锡214121 |
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| 摘 要： | 注册会计师对第三人民事责任,德国法认为是合同责任,而英美法认为是侵权责任。文章在分析二者观点在我国的适用性基础上,以验资业务为例提出我国可采纳的路径。
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| 关 键 词： | 注册会计师 第三人 民事责任 侵权责任 合同责任 |
CA Analysis about the Civil Liabilities to the Third Party Take:Capital Verification as Example |
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| Authors: | WANG Yi |
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| Institution: | WANG Yi(Department of Foundation Courses,Wuxi Institute of Technology,Wuxi 214121,China) |
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| Abstract: | Germany law considers the issue that chartered accountant（CA） judges the civil liability to third party qualitatively as the contract responsibility,while Anglo-American law consider it as the tort liability.Based on the two views which are adopted appropriatly in our country,the paper proposes the solution to this issue. |
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| Keywords: | chartered accountant（CA） third party civil liability contract responsibility tort liability |
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