会计核算行为民事责任的完善

发布时间：2018-06-01 05:47

本文选题：会计核算行为 + 民事法律责任　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着社会经济的不断进步和飞速发展,财务会计信息一方面是决策的依据,另一方面是分配经济利益的方法,所以会计核算中的违法行为导致各种案件也层出不穷。所有权与经营权的分离形成了两者之间的经济责任关系,这两方面的经济责任关系又对会计信息共享提出了更高的要求,他们在企业经营中有着不断的调整与共进关系,谋求利益的共存,由此形成了一系列的会计核算违法行为的法律责任,引起了学者们的高度关注。论文首先分析了会计核算行为法律责任的制度演进及价值和功能,并在探讨国外会计核算法律责任制度经验的基础上,对我国目前会计核算立法最不完善的民事责任制度方面进行了认真分析,并提出我国会计法律制度不健全,民事责任制度设计的缺点。提出今后我国制定会计核算法律责任制度,应具有经济制度、社会制度的前瞻性,细化会计核算行为法律责任制度,完善民事责任的赔偿制度等,为我国会计核算行为法律责任的完善提出了一些建议。如何进一步控制会计风险,完善机制,合理承担责任,目前的会计法及相关法律法规并未做详细规定。同时无民事责任追责意味着损失很难追偿,所有者权益难保证,《会计法》未涉及这方面的规定,其他法律法规关于会计核算违法行为的法律追责的规定也较少,这是目前会计业界法律责任方面存在的难题。本文以会计核算程序涉及到的各个环节,影响的利益主体为引线,将财务会计行为的法律责任演变过程进行剖析,并将国内外相关会计核算行为的法律责任进行对比,预测其未来发展趋势,提出制度上和实施中的可行措施,这些都亟待更多的法律、法规来充实和完善。同时,如何监督会计核算违法行为,保证经营者实施所接受的委托事项,一直在不断地制订、修改和完善。在此基础上各国形成了相应的制度契约体系,其方式和形态各有差异。目前我们是由政府监管部门拟定统一的技术标准、监督内容和监督方法。即便这样,实践中许多单位很难以统一标准制定详细法规,怎样引导和规制会计核算行为到正确的轨道上,如何监督执行?这是一段较长的过程,会牵涉到许多专业领域和各类社会学科。所以,在立法技术方面,突出民事方面的经济追偿。在机制设施完善方面,重点引入法律监督机制、执行保障机制及部门之间的联动机制。鉴于目前遇到的会计方面法律的难题,期待构建新的法律体系,《会计法》的修订势在必行。
[Abstract]:With the continuous progress and rapid development of social economy, financial accounting information is the basis of decision-making on the one hand, and the method of distributing economic benefits on the other. The separation of ownership and management rights forms the relationship of economic responsibility between them, which puts forward higher requirements for the sharing of accounting information. The coexistence of seeking interests has resulted in a series of legal liability of accounting illegal acts, which has aroused great concern of scholars. Firstly, the paper analyzes the evolution, value and function of the legal liability system of accounting behavior, and discusses the experience of foreign accounting legal liability system. This paper makes a serious analysis of the most imperfect civil liability system in our country's current accounting legislation, and points out the shortcomings of the imperfect accounting legal system and the design of the civil liability system in our country. In order to establish the legal liability system of accounting in our country, we should have the foresight of economic system and social system, refine the legal liability system of accounting behavior, perfect the compensation system of civil liability, etc. Some suggestions are put forward for the perfection of the legal liability of accounting behavior in China. How to further control the accounting risk, perfect the mechanism and assume the responsibility reasonably, the current accounting law and the related laws and regulations have not made the detailed stipulation. At the same time, the absence of civil liability means that the loss is very difficult to recover, the owner's equity is difficult to guarantee, the Accounting Law does not cover this aspect, and other laws and regulations have fewer provisions on legal liability for illegal accounting acts. This is the current accounting industry legal liability problems. In this paper, the process of legal responsibility evolution of financial accounting behavior is analyzed, and the legal liability of related accounting acts at home and abroad is compared with each link involved in the accounting procedure and the affected interest subject as the lead. Forecast its future development trend, put forward the system and feasible measures in the implementation, these urgently need more laws, regulations to enrich and perfect. At the same time, how to supervise the illegal behavior of accounting and ensure the operator to carry out the entrusted items has been constantly formulated, revised and improved. On this basis, various countries have formed the corresponding institutional contract system, their ways and forms are different. At present we are by the government regulatory department to draw up the unified technical standard, the supervision content and the supervision method. Even so, in practice, it is very difficult for many units to unify standards and make detailed regulations, how to guide and regulate accounting behavior to the correct track, how to supervise the implementation? This is a long process, involving many areas of expertise and various social disciplines. Therefore, in the legislative technical aspect, the prominent civil aspect economic recovery. In the aspect of perfecting the mechanism, the emphasis is on introducing the legal supervision mechanism, implementing the safeguard mechanism and the linkage mechanism between the departments. In view of the current problems in accounting law, it is imperative to construct a new legal system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.26

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