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随着我国社会主义市场经济的不断发展,会计师事务所的法律责任问题引起了社会各界的普遍关注。自1996年4月4日最高法院发布[1996]56号《关于会计师事务所为企业出具虚假验资证明如何处理的复函》,其中关于出具虚假验资证明事务所应
With the continuous development of the socialist market economy in our country, the legal liability of accounting firms has aroused widespread concern in the community. Since April 4, 1996, the Supreme People’s Court issued [1996] No. 56 “Reply on How Accounting Firms Issue Fake Capital Verification Certificates for Enterprises”, in which the issuance of a false proof of capital verification office