由于注册会计师对第三人的民事责任恰恰处于契约责任与侵权责任交叉的模糊地带,原来的法理不得不做出某些变通,以维持契约、侵权两分的基本结构。有鉴于法学本身的形式理性有伤害解决对策的风险,本文拟从问题的经济基础出发,简要的分析和探讨了民法对这个问题的解决路径和方式。 Because the CPA’s civil liability to the third party is exactly in the vague area where the contractual liability and tort liability overlap, the original jurisprudence has to make some modifications in order to maintain the basic structure of contractual and infringement. In view of the fact that the formal science of law itself has the potential to hurt and solve the risk, this paper intends to analyze and discuss briefly the ways and ways to solve this problem from the economic basis of the issue.