证券市场信息披露中注册会计师的法律责任

CPAs' legal liability in the information disclosure of securities market

当前弥漫我国证券市场的虚假信息强烈冲击着注册会计师行业的可信度和社会地位，广大投资者通过起诉注册会计师来保护自身利益成为一种趋势，而注册会计师法律责任问题也对现行相关法律法规提出了新的挑战。本文集中讨论了虚假报告界定的法律标准、民事责任性质、归责原则及举证责任设置、虚假报告的鉴定制度等部分问题，并提出了对虚假报告的鉴定可以考虑建立独立的审计鉴定人名册制度和具体案件的鉴定人随机选任制度。

When making a judgement on the legal liabilities of CPAs, there alwayss exist a gap between standards that the auditing profession recognizes and public expectation. The author believes that the public could exert a significant role in releasing CPAs horn legalliabilities. On one hand, unreasonable public expectation could beeliminate4 by the clarification of CPAs' responsibilities. On the other hand. the expectation gap could be narrowed by identifying rational expectations and establishing them in auditing stan-dards and engagement letters.