近年来，会计师事务所由于验资引发的法律诉讼日益增多，成为人们关注的焦点。引发验资诉讼案的原因是多方面的，笔者认为其中一个重要原因是：一些验资报告使用者（原告）不能正确地认识验资报告的作用，而是为了尽可能多地弥补经济损失，将注册会计师和会计师事务所当作“替 In recent years, accounting firms due to capital verification caused by the increasing lawsuit has become the focus of attention. There are many reasons that lead to the capital verification lawsuit. I think one of the important reasons is that some capital verification users (the plaintiffs) can not properly understand the role of the capital verification report, but to make up for the economic loss as much as possible. The CPA And accounting firms as "for