摘要：隨著市場經濟的發展，注冊會計師在經濟的運行中發揮著重要的作用，他們為各類經濟組織參與經濟活動提供了重要的依據，為經濟發展創造了規則秩序和外部環境。可是，注冊會計師在其發展過程中，不可避免地存在虛假陳述等違規行為，給社會經濟發展和第三人的經濟利益帶來了重大損失。由此引發的諸多經濟案件，使越來越多的第三人利益者通過訴訟，不斷將注冊會計師推上被告席，這就使得注冊會計師承擔著比其他職業更多的法律責任。目前，注冊會計師法律責任問題已成為世界各國審計理論界研究的重要課題；注冊會計師被稱為“經濟警察”，其收益與風險并存，地位與責任并重；它不僅直接關系到注冊會計師行業本身的生存和發展，而且影響著整個社會經濟秩序的健康運行及社會經濟的法制建設。諸多專家學者致力于研究我國注冊會計師法律責任的成因，本文在查閱大量關于注冊會計師法律責任的理論與研究成果的基礎上，從注冊會計師法律責任的基本理論出發，對我國注冊會計師法律責任的成因進行探討；在此基礎上借鑒前人的研究成果，結合內外成因的根本分析我國注冊會計師法律責任存在的問題并提出相應的規避措施，希望有助于推動整個注冊會計師行業的健康發展，不足之處敬請指點。

關鍵詞:注冊會計師； 法律責任；成因；規避對策

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

我國注冊會計師法律責任作為理論界和實務界共同關注的熱點問題，其產生和發展僅僅不過二十幾年的時間，相關的理論研究和司法實踐還處于不斷的發展之中。本文針對注冊會計師特有的職業特點以及面對風險的特殊性、注冊會計師業務的高度專業化，對我國注冊會計師法律責任形成的業內因素和外部因素進行分析，從而提出規避我國注冊會計師法律責任的對策，涉及注冊會計師行業、法律法規、事務所自身等各個方面。總而言之， 注冊會計師的法律責任問題不僅僅是會計界的問題，而且是一個法律邏輯問題，還關系到眾多相關利益者的利益，需要在長期的審計、司法實踐中不斷充實和完善。