我國與日本公司治理制度下關於會計師職責與民事責任之比較

A comparison between Taiwan and Japan on the accountant's duties and civil liabilities under corporate governance

林靜瑜(Ching-Yu Lin)

指導教授 ： 杜怡靜

國立臺北大學/法律學院/法律學系/碩士(2011年)

摘要

近年公司治理的議題備受矚目，當企業發生弊案時，除了公司經營者外，負責查核簽證事務之會計師往往亦被投資人列為被告。會計師發揮其專業，肩負公司財務報告的查核作業，在公司治理中占有舉足輕重之地位。日本法上關於公司治理的體制設計與我國甚為類似，同樣的對於不實財報下之會計師民事責任設有規範，我國公司法修正時亦多有參考日本公司法之規定，但日本法上關於會計師民事責任的規定較我國更為細緻。本文擬以日本法作為比較法，從公司治理之觀點，探討兩國公司法制對於會計師在公司治理之定位、功能，以及與會計師民事責任相關之法規範及學說爭議，再輔以實務上案例來分析法院對會計師應盡之注意義務之見解，並於最後比較兩國關於會計師職責與民事責任體制之差異，並提出值得我國參考之處與立法建議。
本文共分六個章節。第一章為緒論，包括本論文之研究動機與目的、研究範圍與方法以及研究之架構。第二章則說明公司治理的概念，以及介紹我國法制與日本法制下公司治理機關組織的法規範，並從相關的法規範中整理出各種的機關組織之態樣，並概括性的說明專家之定義以及專家在公司治理中的重要性。第三章中首先介紹在公司治理中會計師的角色定位以及功能為何，並分別羅列在我國法與日本法下有關會計師獨立性之條文規定。之後再分別就我國與日本之公司法與證券交易法中有關會計師職責之規定加以探討。其後並從會計師之職責引導出在公司治理下，會計師與監察人間之關係為何。第四章則專以我國法為討論重心，探討會計師對於簽證公司以及第三人所應負之民事責任，包括民法上之債務不履行責任以及侵權責任。本章中並將介紹我國實務上有關會計師責任之實務判決。第五章則專以日本法為討論重心，同樣區分為會計師對簽證公司以及第三人之民事責任分別加以討論。本章之後半部則為日本實務上有關會計師民事責任之判決探討。第六章為結論，主要為我國法與日本法體制之探討，並提出本文之建議。藉由前部分中法律面與實務面的介紹與分析，綜合比較目前兩國體制面之差異處以及是否有值得我國法採用之價值。

關鍵字

公司治理 ； 查核簽證 ； 會計師 ； 職責 ； 民事責任

並列摘要

In recent years, issues of corporate governance have attracted considerable attention. When fraud occurs in a company, professional accountants that are responsible for auditing are now often listed as defendants along with company managers. Professional accountants are responsible for corporate financial operations and play a decisive role in corporate governance. Japanese laws on the institutional design of corporate governance are very similar to Taiwanese corporate governance laws. The similar corporate governance design makes accountants civilly liable for false reporting. When Taiwanese company law was amended, Japanese company law was used as reference extensively. However, Japanese laws on civil liability provisions are still more comprehensive than those in Taiwan. This article will discuss the viewpoint and issues of corporate governance while using Japanese law as a comparison and discuss the two nation’s company law and corporate accountant’s status in terms of corporate governance, legal system, functions, and civil liability associated with the accounting norms and disputes on law doctrines. The viewpoints will be supplemented by analysis of actual court cases and judge’s verdict and view on accountant’s accountability and responsibilities while the final accounting duties and civil liability system difference of the two countries will be compared with the resulting worthwhile recommendations and legislative proposals be made for Taiwan.

This article is divided into six chapters. The first chapter introduces this article and discusses the motivation behind this study, the purpose, scope, methodology and research framework.

The second chapters explains the concept of corporate governance and introduces the corporate law and related legal system in Taiwan and Japan and from relevant legal norms sort out various state department orders while also include explanation and defining professional experts and professional experts importance in corporate governance.

The third chapter introduces accountant’s role in corporate governance and its functional purpose while listing particular accountants and auditors independence provisions in Taiwan and Japan. Furthermore, certified public accountant’s duties and its relation to corporate laws and Securities and Exchange Act provisions of Taiwan and Japan will be deliberated. The discussion will lead to the explanation of accountant’s role in corporate governance and its relationship to the corporate supervisors.

Chapter IV will be discussions focused on Taiwanese corporate laws, accountant’s civil liability to auditing companies and third parties, including debt defaulting and tort liability. This chapter will introduce court cases relating to accountant’s responsibility and final judge decisions.

Chapter V will be focused on Japanese law discussions and as a comparison Japanese perspective on accountant’s civil liability to auditing companies and third parties, including debt defaulting and tort liability while also providing discussions on actual court verdicts and interpretations.

Chapter VI concludes this article of which will put forward a proposal based on analysis and discussion on the difference in Taiwanese and Japanese law regime, legal and practical aspects explanation, a comprehensive comparison of the difference between the two countries at the institutional side, and if there are any values that can be used in Taiwanese corporate law.

並列關鍵字

corporate governance ； audit ； accountant ； duty ； civil liability

參考文獻

1. 王澤鑑，法律思維與民法實例，三民，2002年5月。

1. 王文宇，設立獨立董監事對公司治理的影響，法令月刊56卷第1期，2005年1月。

8. 吳裕群，透過內部控制落實公司治理，內部稽核第71期，2010年7月。

15. 馬秀如，會計師的最低酬金標準–價格機能無法充分運用同業評鑑區分品質高下，會計研究月刊211期，2003年6月。

26. 陳貴端，公司治理經濟法律制度之探討–以公司內部治理結構及組織運作為中心，律師雜誌310期，2005年7月。