摘要:随着我国社会主义市场经济体制建设的进一步深入和发展，注册会计师作为市场经济活动的见证人或服务者，其价值和作用日益显现，成为整个社会经济活动不可或缺的一部分。然而注册会计师行业目前的发展状况却不容乐观。由于注册会计师恢复时期，职业规范的不完善所导致的注册会计师执业质量低下，以及社会主义市场经济建立和发展过程中不完善的职业环境，给我国注册会计师行业的发展埋下了诸多的隐患。

　　与此形成鲜明对比的是，我国却很少发生针对注册会计师或会计师事务所的法律诉讼案件，因而注册会计师也就很少承担法律责任了。注册会计师法律责任的存在意义在于通过强化注册会计师的法律责任来提高注册会计师的职业意识，提高审计质量，从而满足相关利害关系人的需要。显然我国注册会计师法律责任的现状并不能满足这一要求。

　　本文希望通过对注册会计师法律责任有关问题的研究，对我国注册会计师法律责任存在的问题提出改进建议和措施，达到完善我国注册会计师法律责任体系和促进我国注册会计师行业健康发展的目的。

　　本文首先分析了设定注册会计师法律责任中发生的一系列成本，认为只有使社会总成本最低才符合注册会计师法律责任的根本目的，并在此基础上对我国注册会计师法律责任存在的问题进行分析，最后提出了相关的建议和对策。

关键词：法律责任；期望差距；民事责任；注册会计师审计；虚假报告

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