【摘要】 探讨了注册会计师虚假验资民事责任的性质、主体、对其他利害关系人的责任 ,虚假验资报告的鉴定标准、鉴定机构 ,会计师事务所赔偿金额的鉴定及注册会计师民事责任的溯及力。从会计专业法律教育、注册会计师考试制度改革、事务所人员结构三个方面提出了会计师事务所规避潜在诉讼风险的建议。更多还原

【Abstract】 Researches on the characteristics, the principal part and responsibility of false-checking done by registered accountants as well as the checking standards, the administration and compensation of appraisal. It proposes suggestions to avoid the potential risks of lawsuit by illustrating the importance of law education of accounting majors, the reform of registered accountants’ examination system and the personnel structure of law affairs office.更多还原