论美国会计师对第三人的侵权责任制度及对我国的启示

Abstract

【中文摘要】美国法院早期根据契约相对性原则倾向于判决会计师对第三人不承担过失责任，但后来多数州依据已知第三人原则有条件地认可会计师对第三人的过失责任，并逐步发展确立可预见第三人原则。出于公共政策的考量，美国目前正在逐渐缩小会计师对第三人的过失责任。美国会计师对第三人的侵权责任制度的发展与论争，本质上是要在保护会计师（不能过高）与引导会计师承担注意义务（不宜过低）之间取得平衡，并折射美国会计行业协会和公众投资者之间的政治博弈。我国法律明确采用美国侵权法上的合理信赖第三人理论，体现了法律对于保护公众投资者的决心。 【Abstract】In light of the relative principle for contracts，the court in the United States had earlier leaned towards to exempting accountants’ negligence liability to the third party. More states in the United States later conditionally recognize the negligence liability to the third party based on the existing third-party principle， and the practice has gradually established the foreseeable third-party principle. By this principle， the foreseeability test is required.However， accountants’ negligence liability to the third party has recently been reduced for public policy considerations. In essence， the tort law for accountants’ negligence liability to the third party reflects a balance between protecting accountants from liability and encouraging them to undertake due diligence. As a result， the liability threshold should be neither too high nor too low and is an outcome from the political game between accounting industry associations and public investors in the United States. In contrast， China adopts the principle of reasonably trusting the third party from the tort law in the United States， which reflects China's judicial determination to protect public investors.