会计师事务所虚假验资通常要承担民事责任、行政责任或刑事责任。而实际上，虚假验资后被追究行政责任、或刑事责任的很少，大部分是被追究民事责任。但民事责任如何界定，其构成要件应注意哪些问题？成了许多会计师事务所被告虚假验资后不知所措的一个核心问题。为此，本文试 False capital verification of accounting firms usually bear civil liability, administrative liability or criminal liability. In fact, after the false capital verification is held accountable for administrative liability, or criminal responsibility is very small, most of them are held for civil liability. However, how to define the civil liability, which elements should pay attention to what issues? Has become a core issue for many accountant firm defendants after a false capital verification. To this end, this article test