自１９９６年四川德阳案及最高人民法院就该案发布法复（１９９６）５６号《关于会计师事务所出具虚假验资证明应如何处理的复函》以来，验资诉讼数量剧增，检讨注册会计师责任的问题日益突出。但司法实践中，“琼民源”案至今尚无民事责任的承担者，“红光”案中受损股民的起 Since 1996, Deyang case in Sichuan and the Supreme People’s Court in the case on the case of complex recovery (1996) No. 56 “on the accounting firm issued a false proof of capital verification should be how to deal with the letter,” the number of capital verification lawsuits to review the accountant’s accountability The problem is becoming increasingly prominent. However, in the judicial practice, the “Qiong Min Yuan” case still has no civil liabilities, and the “red light” case has damaged the shareholders