注册会计师法律责任研究方法的改革思路

Reform ideas on the research methods of certified public accountants＇ legal liability

长期以来，中国注册会计师法律责任只是囿于单一的法律注释评介和对社会现象的重复归纳演绎，这是法学研究最基本的方法，但不是惟一模式。注册会计师法律责任研究必须迎纳新兴科学理论和方法，突破陈旧模式，开拓研究视野，更新研究方法。重视经济系统分析学科对注册会计师法律责任研究的导入，这是科学发展中的竞争与融合，是注册会计师法律责任研究的必由之路。

Certified public accountants function as the most important gate-keepers of process of ensuring the quality of information disclosure in the market economic, in which the information disclosure system has been severely distorted by the flood of misrepresentation. Shocked by a series cases about misstatement, especially by the Enron case, we question the credibility of the certified public accountants in China. This paper considers experiences of all concerned parties, focuses on the special issues of the legal liability of certified public accountants and proposes the improvement methods.