雇主替代责任是一种特殊的侵权责任,是雇主对其雇员在执行职务活动中对第三人造成损害所承担的损害赔偿责任。雇主替代责任虽然从很早就有,但是现代社会发生的更加频繁,其理论和实践有了丰富的发展。本文从雇主替代责任的界定、构成要件以及归责原则三个方面比较讨论两大法系国家的相关理论和规定,并简要评析我国侵权责任法的相关规定。 Employer alternative liability is a special tort liability, which is the employer’s liability for damages suffered by a third party for the performance of their employees during the performance of their duties. Although the employer’s alternative liability has long existed, modern society has experienced more frequent developments in its theory and practice. This article discusses the relevant theories and provisions of the two legal systems from three aspects: the definition of employer’s alternative liability, the constitution requirements and the principle of imputation, and briefly comments on the relevant provisions of China’s tort liability law.