我國記帳士與客戶間專業關係之探討

本研究由探討記帳士法第十五條規定對於記帳士與客戶的規範，該條文中：「受委任後」、「通知客戶」等語，明確揭示雙方之法律關係，為委任關係，彼此依存信任關係；另一方面，現行記帳士法第十八條條文：「記帳士因懈怠或疏忽，致委任人或其利害關係人受有損害時，應負賠償責任。」由於條文文字未有「過失」二字，因此，對於記帳士與客戶間業務關係，則有討論之必要。本研究邀請相關的學者專家，就專業關係、委任範圍、委任解除、以及賠償處理等四個構面，進行深度訪談。藉由訪談的結果，彙整專家意見，分析我國記帳士執行業務範圍與客戶間關係為何。彙整相關學者專家意見，在專業關係問題上；記帳士業務有「強調完整性且具有高度獨立完成一定工作」的承攬關係，也有「處理一定事務接受客戶指示且應對客戶報告」的委任關係。在委任範圍問題上；不同的業務事項，對於應面對的法規與責任有所差異，對於不同委任事務，應在雙方合意之下，應該予以分項簽「委任契約」，如此保障記帳士與客戶的權益。在委任解除問題方面：記帳士與客戶透過簽定合宜的契約，能夠彌補法規對於記帳士從業保障之不足，使記帳士獲得應有的權益，也能夠確保客戶之利益。在賠償處理問題方面；委任契約書保障委任人之權益，並且須加註對於造成第三人損失之賠償責任。研究結果顯示我國記帳士與客戶間關係，具有混合性，兼具委任與承攬關係。倘若契約兼具兩種契約之構成，則當事人之法律關係，究竟應分別適用各有名契約之規定，或者視為整體之勞務契約而一體適用委任之規定，即不能將之視為純粹之承攬或委任，而應歸入非典型契約中混合契約，而成為一種法律所未規定之無名契約。

關鍵字

記帳士；委任；承攬；委任契約

並列摘要

This study explores the standards for bookkeepers and customers stipulated in Article 15 of the Bookkeepers Act. The clauses in this article: "after being appointed", "notifying customers", etc., clearly reveal the legal relationship between the two parties, which is an appointment relationship and interdependent Trust relationship; on the other hand, the current Article 18 of the Bookkeeper Law states: "When the bookkeeper suffers damages to the appointing person or its interested parties due to laziness or negligence, he shall be liable for compensation." Because the text of the provisions does not contain " The word "Negligence", therefore, it is necessary to discuss the business relationship between the accountant and the customer. This research invites relevant scholars and experts to conduct in-depth interviews on the four aspects of professional relations, scope of appointment, cancellation of appointment, and compensation processing. Based on the results of the interviews, the expert opinions are compiled to analyze the relationship between the scope of business performed by the bookkeepers in my country and the customers. We have compiled the opinions of relevant scholars and experts and put forward the following suggestions: The bookkeeper business has a contract relationship that "emphasizes integrity and has a high degree of independence to complete certain tasks", and there is also an appointment relationship that "handles certain affairs, accepts customer instructions and responds to customer reports". Regarding the issue of the scope of appointment; different business matters have different laws and responsibilities that should be faced. For different appointment matters, the "appointment contract" should be signed under the agreement of both parties, so as to protect the accountant and Customer rights. Regarding the issue of dismissal of appointments: by signing appropriate contracts with clients, the accountant can make up for the lack of protection of the accountant’s employment by laws and regulations, so that the accountant can obtain his due rights and ensure the interests of the client. In terms of compensation processing, the appointment contract protects the rights and interests of the appointing person, and must include the liability for compensation for the loss of the third party. The research results show that the relationship between accountants and customers in my country is mixed, with both appointment and contracting relationships. If the contract is composed of two types of contracts, the legal relationship between the parties should apply the provisions of each well-known contract separately, or treat it as a whole labor contract and apply the provisions of appointment as a whole, that is, it cannot be regarded as a pure contract or Appointment should be classified as a mixed contract in atypical contracts, and become an unnamed contract that is not regulated by the law.

並列關鍵字

Certified Pubiic ； Bookkeeper ； Agent ； Contractor ； Agency agreement

參考文獻

一、中文文獻

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王怡蘋，2015，委任契約之相關問題。月旦法學教室，158：15-17。

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全國法規資料庫，民法189條。查閱網址：https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=189

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