确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。

Must determine chartered accountant's legal liability, accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key.

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而目前由于我国会计目标的多元化、会计信息的经济后果性等原因，使我国注册会计师的法律责任发生了新的变化。

Present in our country, the diversification of the accountancy target, the economic result of the accountancy information, is the most important reason of the change of the CPAs lawful duties.

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注册会计师应否承担法律责任应从民事法律的归责原则、因果关系、注册会计师验资业务本身等方面考虑。

Whether registered accountants should be responsible or not should consider the factors such as whose responsibility it is, causes and results, the work of registered accountants.

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