摘要：随着市场经济的发展，注册会计师在经济的运行中发挥着重要的作用，他们为各类经济组织参与经济活动提供了重要的依据，为经济发展创造了规则秩序和外部环境。可是，注册会计师在其发展过程中，不可避免地存在虚假陈述等违规行为，给社会经济发展和第三人的经济利益带来了重大损失。由此引发的诸多经济案件，使越来越多的第三人利益者通过诉讼，不断将注册会计师推上被告席，这就使得注册会计师承担着比其他职业更多的法律责任。目前，注册会计师法律责任问题已成为世界各国审计理论界研究的重要课题；注册会计师被称为“经济警察”，其收益与风险并存，地位与责任并重；它不仅直接关系到注册会计师行业本身的生存和发展，而且影响着整个社会经济秩序的健康运行及社会经济的法制建设。诸多专家学者致力于研究我国注册会计师法律责任的成因，本文在查阅大量关于注册会计师法律责任的理论与研究成果的基础上，从注册会计师法律责任的基本理论出发，对我国注册会计师法律责任的成因进行探讨；在此基础上借鉴前人的研究成果，结合内外成因的根本分析我国注册会计师法律责任存在的问题并提出相应的规避措施，希望有助于推动整个注册会计师行业的健康发展，不足之处敬请指点。
关键词:注册会计师； 法律责任；成因；规避对策
Abstract：With the development of market economy,certificated public accountant plays an important role in economic operation. They are provided an important basis for the development of the economy for all types of economic organizations in economic activities, creating the rules of order and external environment. However, certificated public accountant in the course of its development, unavoidable exist false statements and other illegal acts, to the development of social economy and the third economic interests brought heavy loss. Resulting in many cases of economic, there are more and more interests of the third party through litigation. To keep the CPA in the dock makes the CPA than any other occupation more legal liability. At present, the legal liability of the registered accountant auditing problems has become an important issue in academic research around the world; Certificated Public Accountants is known as" economic police”, its income and risk coexist, status and equal emphasis on responsibility; it not only directly related to the CPA industry's survival and development, but also affects the entire social economy to the healthy operation of the order and the social and economic legal system construction. Many experts and scholars dedicated to the research of the legal liability of CPA in China causes based on consulting a lot about the legal responsibility of the registered accountant theory and research achievements, from the legal responsibility of the registered accountant 's basic theory, to our country the legal responsibility of the registered accountant causes were discussed; on this basis, from the previous research results, combination of internal and external causes of the fundamental analysis of the legal liability of CPA in China Problems and put forward the corresponding preventive measures, and hope to help promote the whole the healthy development of the CPA profession, inadequacies please advice.
Key Words：Certificated Public Accountant；legal liability；Cause of formation；Circumvention countermeasure
我国注册会计师法律责任作为理论界和实务界共同关注的热点问题，其产生和发展仅仅不过二十几年的时间，相关的理论研究和司法实践还处于不断的发展之中。本文针对注册会计师特有的职业特点以及面对风险的特殊性、注册会计师业务的高度专业化，对我国注册会计师法律责任形成的业内因素和外部因素进行分析，从而提出规避我国注册会计师法律责任的对策，涉及注册会计师行业、法律法规、事务所自身等各个方面。总而言之， 注册会计师的法律责任问题不仅仅是会计界的问题，而且是一个法律逻辑问题，还关系到众多相关利益者的利益，需要在长期的审计、司法实践中不断充实和完善。
