根据党中央、国务院关于党政机关与所办经济实体脱钩的要求,财政部就会计师事务所体制改革主要是脱钩改制工作,作过明确部署,并提出了具体的实施意见。在这场体制改革中,改制前事务所潜在的法律责任归属承担问题,为社会公众、政府有关部门、司法界和注册会计师界所关注。本文就此提出一管之见,以期抛砖引玉,明辨是非。 According to the requirements of the CPC Central Committee and the State Council on decoupling party and government organs from the economic entities they run, the Ministry of Finance has explicitly deconstructed the system reform of accounting firms mainly through decoupling and restructuring and put forward specific implementation opinions. In this system reform, the potential legal liabilities of the pre-restructuring office are attributed to the public, the relevant government departments, the judiciary and the CPA community. This article put forward a tube of opinion, in order to start a discussion, distinguish between right and wrong.