中國大陸會計師財報不實責任風險與保險制度之再思考

A Reconsideration of CPA’s Liability for Financial Statement Attestation and Insurance System in China

本文之目的在於，藉由對於大陸會計師財務報表不實責任風險之查考，進而對其保險制度提出意見。在研究架構上，首先提出假設與問題意識，釐清會計師因財務報告不實對第三人責任之性質，再觀察大陸相關規範與實務判決，分析大陸關於此責任成立的具體規定與詳細要件，以探知會計師之責任風險。於釐清其責任風險後，再對大陸會計師責任保險法制提出分析與建議。本文以為，在有限之會計師責任風險下，大陸就會計師責任上限之引進是否妥適，值得懷疑。大陸會計師責任風險與美國有所差異，且許多案例中為會計師故意或重大過失所致，而構成上限機制之除外。此亦屬保險之不保事項，除了將架空政策保險之內涵，更可能造成制度成本與保費之浪費。在細部規範上，如個人會計師或事務所之保險要求、有限與劣後責任、職業風險基金等設計，亦有輕重失衡之嫌而更顯出改革之必要。就具體建議而言，不論是會計師責任上限之規定，或是以政策推行會計師責任保險，本文以為都應考慮暫緩。回歸市場之需求，應是在有更多證據證明大陸與美國等法制背景相似之前，較為妥適且符合經濟效率之方案。

The purpose of this article is to provide Mainland China with suggestions on its auditors’ liability insurance system, after systematically analyzing its auditors’ liability risk for financial statement fraud. For the research framework, the hypothesis is established first, and afterwards the nature of the auditor’s liability to the third party for financial statement attestation is discussed. Then, in order to clarify the potential liability risk of accountants, the study analyzes the relevant regulations, judgments, and the elements of liability of auditors. Thereafter, based on the previous findings, this research will put forward suggestions for liability insurance system of auditors in China. Due to the limited liability risk of auditors, this paper argues that the statutory cap of liability for auditors is suspicious. Not only the liability risk of auditors in China vary from that of the U.S., but also in many cases liabilities are caused because of the auditors’ intentional or gross negligen t misconduct, which will eventually lead to the exception of cap of liability. The situation will not only render policy-based accountants’ liability insurance useless, but also lead to a wasting of costs and premiums. For more detailed specifications of liability of auditors, such as mandatory insurance requirements for them and their firms, limited and secondary liability, and occupational risk fund, all again demonstrate the unbalance design and necessity of revolutions. As for recommendations, this research suggests that China should stop promoting both cap of liability and liability insurance by policy for auditors. Returning back to the demand of the market, should be a more appropriate and efficient policy before more evidence demonstrating that China shares similar legal background with the U.S. and other jurisdictions.