虚假陈述是世界各国证券市场的一个顽疾。近年来证券市场上爆发的诉讼案件几乎都与虚假陈述有关。在其中,会计师事务所没有起到本来被寄予厚望的监督作用。会计师事务所对信息披露的监督失败原因是多方面的。对会计师事务所在信息披露中的法律责任、尤其是其对第三人的民事责任的准确认定及合理配置有利于促使会计师事务所趋利避害,充分发挥其监督发行人的职能。在我国,应借鉴产品责任理论界定在虚假陈述中会计师事务所对利益关系第三人的民事责任。 False statements are a stubborn illness in the securities markets of various countries in the world. Almost all the lawsuits that broke out in the securities market in recent years are related to false statements. Among them, the accounting firm did not play the role of superintendent had high expectations. The accounting firm failed to supervise the disclosure of information for many reasons. The legal responsibility of the accounting firm in the information disclosure, especially its accurate cognizance and reasonable allocation of the civil liability to the third party, helps the accounting firm to profit from the disadvantages and give full play to its function of supervising the issuer. In our country, we should learn from the theory of product liability to define the civil liability of accounting firms to the third party in the false statement.