注册会计师因虚假验资（会计界更愿意称为不实验资）而成为被告是最近几年才出现的现象。据不完全统计，自１９９６年四川德阳会计师事务案以来，全国发生的验资诉讼案已超过５００起，而且已经判决的案件正在起着广泛的示范效应，愈来愈多的会计师事务所被推上被告席，有的事 Certified public accountants due to false capital verification (accounting sector is more willing to call non-experimental capital) became the defendant in recent years only appeared phenomenon. According to incomplete statistics, there have been over 500 capital verification cases in the country since the deyang accountant in 1996, and the cases that have already been adjudicated are playing an extensive demonstration effect. More and more accounting firms are being promoted The dock, some things