会计师事务所应承担一定的法律责任。企业法人的注册资金是指企业法人向登记机关申报登记的财产总额,是企业法人所有财产的货币表现。注册资金不仅是从事经营活动所必须具备的条件,也是企业法人清偿债务的保证。企业注册资金必须到位,且其数额应当与实有资金相一致。为了保证开办企业的注册资金实际到位。企业进行工商登记前,必须由会计师 Accounting firms should bear certain legal responsibilities. The registered capital of an enterprise legal person means the total amount of property declared by an enterprise legal person to the registration authority and registered as a whole, and is the monetary performance of all the assets of an enterprise legal person. Registered capital not only engaged in business activities must have the conditions, but also corporate corporate debt repayment guarantee. The registered capital of enterprises must be in place, and its amount should be consistent with the actual funds. In order to ensure that the registered capital of enterprises in place. Business registration before business, must be an accountant