会计法律责任研究

发布时间：2018-12-12 03:05

【摘要】：随着市场经济的不断发展和完善,我国经济水平也有了质的飞跃,我国已经成为世界经济体系中最重要的生产大国,也是各类企业发展最为迅速的国家之一,但是伴随着经济的高速发展,与之而生的问题也层出不穷。要保障企业能够健康有序的在市场中运转,会计信息的质量显得非常重要,在此基础上,会计信息还能反应出企业当前状况下的经营模式以及盈利情况,保证会计信息的质量真实,准确,是一个企业走上可持续发展道路的重要途径,在诸多条件的限制下,要厘清会计在企业中承担的法律责任,要怎样去规范会计行为,就成为了当下应当去深究探讨的话题。本文以会计法律责任为主题,以易于理解的文字,在经济法理论的基础上,对会计法律责任的概念进行了解释并且对各个会计法律主体进行分析和对比。对我国会计法律体系的确立其重要性和意义进行了较为深入的研究说明。我国会计法律体系当下依然存在漏洞和缺陷,比如说会计法与相关法律制度的不协调,存在着部分内容的重复或者对于一些经济行为的规范存在漏洞。以及会计法律法规对于会计法律责任制度的规定并不是很详细,这都需要法律工作者去研究和探索,结合实际需要,制定更加贴近实际的法律制度。最后针对当今我国会计法律体系存在着各种漏洞,对于我国会计法律体系的构建进行了一些大胆的设想和探索,从完善现有会计法到构建民事赔偿制度、司法鉴定制度、司法移送制度等都有相关的分析说明,希望此文对于建设更加完备的会计法律制度有一定的借鉴作用。
[Abstract]:With the continuous development and improvement of the market economy, the economic level of our country has also made a qualitative leap. China has become the most important production country in the world economic system, and is also one of the countries with the most rapid development of all kinds of enterprises. But with the rapid development of the economy, problems with it also emerge one after another. In order to ensure the healthy and orderly operation of enterprises in the market, the quality of accounting information is very important. On this basis, accounting information can also reflect the current business model and profitability of the enterprise. To ensure the quality of accounting information is true and accurate, it is an important way for an enterprise to take the path of sustainable development. Under the restrictions of many conditions, it is necessary to clarify the legal responsibility of accounting in the enterprise, and how to regulate accounting behavior. It has become a topic that should be explored in depth. On the basis of the theory of economic law, this paper explains the concept of accounting legal liability and analyzes and contrasts each accounting legal subject with the subject of accounting legal responsibility. The importance and significance of establishing accounting legal system in China are explained. At present, there are still loopholes and defects in the accounting legal system of our country, such as the disharmony between accounting law and related legal system, the duplication of some contents or the existence of loopholes for some economic behavior norms. And accounting laws and regulations for accounting legal liability system is not very detailed, which requires legal workers to study and explore, combined with the actual needs, to formulate a more realistic legal system. Finally, aiming at the various loopholes existing in our country's accounting legal system, we have carried out some bold ideas and explorations on the construction of our country's accounting legal system, from perfecting the existing accounting law to constructing the civil compensation system and the judicial expertise system. The judicial transfer system and so on have the related analysis explanation, hoped this article has the certain reference function to the construction more complete accounting legal system.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.26

【相似文献】