所谓注册会计师(以下简称会计师)的执业损害赔偿责任,是指会计师在执业过程中因过错给委托人或第三人造成损失时,由该会计师或其所在的会计师事务所承担的赔偿责任。我国现行立法对该责任的规定主要体现在《会计师法》、《证券法》以及最高法院有关司法解释。与其他国家相比,这 The so-called certified public accountants (hereinafter referred to as accountants) for compensation for the practice of compensation, refers to the accountants in the course of their mistakes for fault caused to the principal or a third party by the accountant or accounting firm where the borne responsibility. The provisions of our current legislation on this responsibility are mainly reflected in the “Accountants Law”, “Securities Law” and the Supreme Court on the judicial interpretation. Compared with other countries, this