验资单位因为出具虚假验资报告而对第三人承担赔偿责任的问题，在《中华人民共和国注册会计师法》第四十二条、《股票发行与交易管理暂行条例》第七十七条早有规定。但在实践中，验资单位被不断推上被告席则始于最高人民法院1996年以来制定的一系列司法解释。不久前，我们对全? The issue of the liability of the capital verification unit to a third party for issuing a false capital verification report is stipulated in Article 42 of the Law of the People’s Republic of China on Certified Public Accountants and Article 77 of the Provisional Regulations on the Administration of Stock Issuance and Trading . However, in practice, capital verification units have been pushed onto the dock continuously since the Supreme People’s Court began to make a series of judicial interpretations since 1996. Not long ago, we all?