摘要:隨著我國社會主義市場經濟體制建設的進一步深入和發展，注冊會計師作為市場經濟活動的見證人或服務者，其價值和作用日益顯現，成為整個社會經濟活動不可或缺的一部分。然而注冊會計師行業目前的發展狀況卻不容樂觀。由于注冊會計師恢復時期，職業規范的不完善所導致的注冊會計師執業質量低下，以及社會主義市場經濟建立和發展過程中不完善的職業環境，給我國注冊會計師行業的發展埋下了諸多的隱患。

　　與此形成鮮明對比的是，我國卻很少發生針對注冊會計師或會計師事務所的法律訴訟案件，因而注冊會計師也就很少承擔法律責任了。注冊會計師法律責任的存在意義在于通過強化注冊會計師的法律責任來提高注冊會計師的職業意識，提高審計質量，從而滿足相關利害關系人的需要。顯然我國注冊會計師法律責任的現狀并不能滿足這一要求。

　　本文希望通過對注冊會計師法律責任有關問題的研究，對我國注冊會計師法律責任存在的問題提出改進建議和措施，達到完善我國注冊會計師法律責任體系和促進我國注冊會計師行業健康發展的目的。

　　本文首先分析了設定注冊會計師法律責任中發生的一系列成本，認為只有使社會總成本最低才符合注冊會計師法律責任的根本目的，并在此基礎上對我國注冊會計師法律責任存在的問題進行分析，最后提出了相關的建議和對策。

關鍵詞：法律責任；期望差距；民事責任；注冊會計師審計；虛假報告

ABSTRACT:With the deepening of the construction of socialist market economy，CPA，as witness and survivor，play a great role in the economic construction．However the current situation of CPA is not gratifying．There are many concealed damages on the developing way of CPA，because the work quality of CPA is low and the work environment is not perfect in the recovering time．

　　Contra to this，there are few law cases happened to CPA，so the legal responsibilities of CPA is light．The legal responsibilities can make CPA be more responsible and the Audit Report will be more useful．Evidently，the current legal liabilities of CPA can’t meet the requirement．

　　In the article，the author studies some problems about the legal responsibilities of CPA，so that we can give some advice，which will improve the legal responsibilities and the profession of CPA in China，to the legal responsibilities of CPA．

　　The author analyzes the cost when CPAs assume the legal liabilities in the society and thinks that the Legal Responsibilities of CPA is the best when the total cost is low，because it meets the goal of the Legal Responsibilities of CPA．Then the author points out some problems of the Legal Responsibilities of CPA in China and give some advice to it．

Key Word：the Legal Responsibilities；Social expectation；the Civil liabilities；CPA audit；fraud auditing report