• 无过错责任 - 引用次数：15

  As to the question of the responsibility judging principle , there are fault responsibility and non-fault responsibility. We think that it’s proper to take special fault responsibility-fault-infer responsibility as the responsibility judging principle of CPA’s infringement responsibility.

  对于注册会计师归责原则问题存在过错责任原则和无过错责任原则，我国对于注册会计师侵权贡任适宜采用过错责任原则的特例——过错椎定原则为其归责原则。

  参考来源 - 注册会计师对第三人的侵权责任研究

·2,447,543篇论文数据，部分数据来源于NoteExpress