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I注册会计师法律责任问题探讨与研究摘要随着我国经济的迅速发展，上市公司的财务报表造假事件屡有发生，涉及到的注册会计师的法律诉讼也日趋增多，注册会计师的法律责任问题成为审计界的热点问题。而注册会计师的法律责任问题,不但影响到了注册会计师职业的发展,同时也影响到了社会经济秩序的建立。按照应该承担法律责任的不同，可分为行政责任和民事责任以及刑事责任这三种，其所产生的法律责任可再分为直接原因和间接原因。日渐加重的法律责任问题已经成为了审计职业界不可纷争的事实。怎么在竞争中获得生存，以及提高业务的质量来减免法律诉讼，是目前审计职业界所面前的一道难题，本文主要分析注册会计师的法律责任的成因，并且提出了从注册会计师、事务所、审计职业界这三方面规避法律责任的应对措施，规避注册会计师法律的责任，优化注册会计师的执业环境，强必要的自我保护的意识，促进注册会计师职业的健康发展。关键词：注册会计师；法律责任；成因；对应措施；规避；IITheanalysisanddiscussionsrelatingtotheresponsibilityissueofCPAAbstractWiththerapiddevelopmentofourcountry'seconomy,thefinancialstatementsoflistedcompaniesfraudoccurredfrequently,involvestheincreaseinthenumberoflawsuitsiscertifiedpublicaccountants,certifiedpublicaccountant'slegalliabilityissuesbecameahotissueoftheaudit.TheCPAlegalliabilityissues,notonlyaffectedthedevelopmentoftheCPAprofession,atthesametimealsoaffectedtheestablishmentofthesocialeconomicorder.Accordingtodifferent,shouldbearlegalresponsibilitycanbedividedintoadministrativeliabilityandcivilliabilityandcriminalliabilityofthethree,producedbythelegalresponsibilitycanbedividedintodirectandindirectreasons.Therisinglegalliabilityissueshasbecometheauditingprofessiondonotdisputethefactthat.Howtosurviveinthecompetition,andimprovethequalityofthebusinesstoreducelawsuits,isadifficultprobleminfrontoftheauditingprofession,thisarticlemainlyanalyzesthelegalliabilityofcertifiedpublicaccountants,andputsforwardthecertifiedpublicaccountants,firm,auditprofessionthesethreeaspectstoevadelegalliabilitymeasures,toevadetheresponsibilityofthecertifiedpublicaccountantlaw,optimizetheenvironmentofthepracticeofcertifiedpublicaccountants,strongnecessaryegotoprotectconsciousness,promotethehealthydevelopmentofthefolkaudit.Keywords:Certifiedpublicaccountant；Legalresponsibility；Causes；Evade；Correspondingmeasures.1目录摘要................................................................................................................................................................IAbstract.............................................................................................................................................................II目录..................................................................................................................................................................1前言..................................................................................................................................................................2一、注册会计师法律责任的含义及承担的主体..........................................................................................3(一）法律责任的含义..............................................................................................................................3（二）法律责任承担的主体....................................................................................................................3二、法律责任的类型......................................................................................................................................4（一）行政责任........................................................................................................................................4（二）民事责任........................................................................................................................................4（三）刑事责任........................................................................................................................................4三、注册会计师的法律责任的现状和成因....................................................................................................5（一）我国注册会计师职业道德的现状................................................................................................5（二）注册会计师法律责任的成因........................................................................................................5（1）直接原因..................................................................................................................................6（2）间接原因..................................................................................................................................6四、规避注册会计师法律责任的对策............................................................................................................7（一）对于注册会计师，在执业过程中应采取的措施主要有：........................................................7（二）对于会计师事务所，在开展日常业务时应采取的措施主要有：............................................7五、从相关法律角度看注册会计师法律责任的应对措施:...........................................................................8（一）完善现有的法律规定。................................................................................................................8（二）加强《注册会计师法》及《独立审计准则》的法律地位。....................................................8（三）成立法律责任鉴定委员会。........................................................................................................8（四）提高注册会计师法律素质,树立严格执业观念。.....................................................................9结论..................................................................................................................................................................9参考文献........