虚假会计信息法律责任比例承担及责任认定主体资格研究

对虚假会计信息，理论及实务界曾一度要求注册会计师为虚假会计信息承担无限连带责任，但这种日趋严格的责任承担趋势却又会危及到该职业的生存。法经济理论分析表明，相关责任人应当按比例承担法律责任，这也是未来国际发展趋势。事实表明，注册会计师事务所与法院本身固有的局限，难以使之真正成为虚假会计信息认定及法律责任边界界定的适格主体，而司法鉴定中心则堪当此任。

Legal Liability Proportion Undertaken of the False Accounting Information and the Entity Qualifications of the Responsibility Recognition

To the false accounting information, the accountant and the judicial circle have the vast difference in the understanding and the determination. The question that the accounting information quality deteriorates has brought out the economic fluctuation in the stock market and chartered accountants legal liability increases day by day. The theory and the solid service once required chartered accountants to undertake the infinite joint and several liability for the false accounting information, but the strict liability undertaking will substantially endanger this occupation. The analysis of the law economic theory indicated that the related responsibility person must undertake the legal liability according to the proportion, this also will be the future international development tendency; Chartered accountant office and court are unsuitable to become a standard entity in the false accounting information recognition and the legal liability boundary limits due to its inherent limitation, but the expert evidence center may serve this purpose.