浅议注册会计师法律责任的成因

摘要

随着市场经济的快速发展,注册会计师的法律责任问题越来越受到关注.注册会计师法律责任不仅直接关系到注册会计师行业本身的生存和发展,而且影响到整个社会经济秩序的健康运行.分析注册会计师法律责任形成的原因,对逐步完善注册会计师的法律责任体系,以及对经济的健康发展和进步起着至关重要的作用.%Along with the rapid development of market economy, the problems of legal responsibility of the registered accountant are more and more paid attention to. Legal responsibility of the registered accountant is not only directly related to the survival and development of the industry of certified public accountant, but also affects the healthy operation of the social and economic order. To analyze causes of the formation of legal responsibility of the registered accountant plays an important role in perfecting legal responsibility system of registered accountant gradually as well as economic healthy development and progress.