论会计法律责任

发布时间：2018-06-09 05:07

本文选题：违法会计行为 + 会计法律责任　；参考：《内蒙古大学》2015年硕士论文

【摘要】：随着社会主义市场经济持续发展,整个社会经济发展步伐不断加快,我国正步入社会经济转型升级的重要阶段,为保证我国经济能够健康有序的发展,对会计行为合法性和真实性的规范成为关键一步。在我国社会经济发展的大环境中,不同利益主体之间因会计行为和财务信息等相关问题引发的冲突不断,各类具有法人资格的会计主体、投资人、债权人的经济决策和社会重大经济发展方案都离不开会计行为,尤其是会计信息披露方面,在尤为注重真实和准确的会计行业,其特有的真实性、准确性、及时性、完整性要求会计行为必须合理、合规、合法,会计信息必须准确、真实、无偏。规范会计行为的合法性十分重要,笔者在详细研究我国会计法律责任问题和现状的基础上,认为不断提高相关法律法规的规范性、及时性、全面性,细化有关主体的法律责任,有的放矢地进行管控已经成为规范会计行为的关键所在。本文意在以我国会计实践和司法实践为基础,研究我国会计法律责任的相关概念,分析我国会计违法行为的行为动机、行为方式和衍生违法行为,切中我国会计法律责任体系存在的缺陷和要害,找出我国相关法律责任体系还存在的不足及其原因,有的放矢,从法律角度,国家角度,各级政府角度,各单位负责人角度以及直接的会计人员角度加以分析和解决,希望能在尊重事实的基础上提出一些建设性的建议,严格规范会计行为的相关法律法规,真正做到规范会计行为,从而防止虚假的财务信息、违法的会计行为对我国相关投资者和国家重大经济决策的误导,杜绝违法犯罪行为的产生。
[Abstract]:With the sustained development of the socialist market economy and the accelerating pace of social and economic development, China is stepping into an important stage of social and economic transformation and upgrading, in order to ensure the healthy and orderly development of our economy. The regulation of the legality and authenticity of accounting behavior becomes a key step. In the environment of social and economic development of our country, the conflicts between different interest parties caused by accounting behavior and financial information are incessant, various kinds of accounting subjects and investors with legal personality, Creditors' economic decisions and major social economic development plans can not be separated from accounting behavior, especially in accounting information disclosure. In the accounting industry, which pays particular attention to truth and accuracy, its unique authenticity, accuracy, timeliness, Integrity requires accounting behavior to be reasonable, compliant, legal, and accounting information must be accurate, true and unbiased. It is very important to standardize the legality of accounting behavior. On the basis of the detailed study of the problems and present situation of accounting legal liability in China, the author thinks that the standardization, timeliness, comprehensiveness and refinement of the legal responsibility of relevant subjects should be continuously improved. Targeted control has become the key to standardize accounting behavior. Based on our country's accounting practice and judicial practice, this paper aims to study the related concepts of accounting legal liability in China, and analyze the behavior motive, behavior mode and derivative illegal behavior of our country's accounting illegal behavior. With regard to the defects and key points of the legal liability system of accounting in our country, we should find out the shortcomings and causes of the relevant legal liability systems in our country, aim at them, from the legal point of view, from the national point of view, from the perspective of governments at all levels, From the perspective of responsible persons of various units and from the perspective of direct accountants, we hope to put forward some constructive suggestions on the basis of respecting the facts, strictly standardize the relevant laws and regulations on accounting behavior, and truly standardize accounting behavior. In order to prevent false financial information, illegal accounting behavior to our country's relevant investors and the country's major economic decisions mislead, prevent the emergence of illegal and criminal behavior.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.26

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