The imputation of civil liability refers to criterion decision by which the party must undertake responsibility for all the serious consequences arising from the violation of legal obligation.

民事责任的归责是指民事行为人违反法定义务或约定义务后，依什么为根据来使行为人承担强制性的不利后果。

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Using the theories of the nature of the CPAs' civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.

借鉴其他国家关于注册会计师民事责任的性质理论，我国注册会计师对委托人承担契约责任，对第三者承担侵权责任。

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The third is to undertake construction supervision of civil liability, a brief introduction in China is still in the initial stage of construction supervision of professional liability insurance.

三是承接建设监理的民事责任，简要介绍在我国还处于起步阶段的建设监理职业责任保险。

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