我国会计信息失真法律规制的研究

发布时间：2018-03-03 04:04

本文选题：会计信息　切入点：失真　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：会计信息是市场经济赖以生存的基石,真实反映着市场主体的经营好坏,并成为宏观经济决策的重要参考和依据之一。换言之,会计信息虚假成风而不可遏制,那么就意味着该区域或该国的经济将不可避免地出现危机。由此可见,会计信息失真并不是一个无足轻重的话题,而是关乎经济发展趋势和市场主体的运行轨迹。有鉴于此,本文就以会计信息失真的法律制度完善为轴心展开论述。本文针对实践中大量发生的企业会计信息失真行为,通过对法律制度现状和不足及成因进行分析后,并借鉴国外会计信息失真法律制度完善经验和总结国内相关经验,从而得出:第一,完善我国会计信息失真法律责任制度。主要从行政责任、刑事责任、民事责任和救济制度四个维度加以完善:行政责任可从限定行政处罚范围、处罚权限和标准等方面予以完善;刑事责任可从处罚力度、处罚金数额、法定刑期等方面予以完善;民事责任从主体、赔偿范围、构成要件和赔偿数额等方面进行;完善我国会计信息失真法律救济制度从改革代表人诉讼制度、引入律师胜诉酬金制度、实行举证责任倒置制度来达到有效救济,其中,改革代表人诉讼制度方面可从扩大适用范围、原告人数采取申报退出原则进行。第二,修订并完善现行的会计信息失真监督制度,可根据实际情况从内外并行的方式进行。其中,完善企业内部监督制度可从完善独立董事制度、完善审计委员会制度进行,完善企业外部监督制度可从强化社会公众监督进行。
[Abstract]:Accounting information is the cornerstone of the market economy, which reflects the management of the main body of the market, and becomes one of the important reference and basis for macroeconomic decision-making. In other words, the false accounting information can not be stopped. This means that there will inevitably be a crisis in the region or the country's economy. Thus, it can be seen that accounting information distortion is not a trivial topic, but is related to the economic development trend and the track of the market main body. This paper focuses on the perfection of the legal system of accounting information distortion. In view of the large amount of enterprise accounting information distortion in practice, this paper analyzes the current situation, deficiency and causes of the legal system. And draw lessons from the foreign accounting information distortion legal system perfect experience and summarize the domestic relevant experience, thus obtains: first, consummates our country accounting information distortion legal responsibility system, mainly from the administrative responsibility, the criminal responsibility, The four dimensions of civil liability and relief system are as follows: administrative liability can be perfected from the aspects of limiting the scope of administrative punishment, punishment authority and standard, and criminal liability can be perfected from the aspects of punishment intensity, amount of fine imposed, legal term of imprisonment, etc. Civil liability is carried out from the aspects of the subject, the scope of compensation, the constitutive elements and the amount of compensation, etc. To perfect the legal relief system of accounting information distortion in our country, we should reform the representative litigation system and introduce the system of lawyers' compensation for successful litigation. The system of inversion of the burden of proof is implemented to achieve effective relief, among which, the reform of the representative litigation system can be carried out by expanding the scope of application and adopting the principle of declaration and withdrawal of the number of plaintiffs. Second, The revision and improvement of the current supervision system of accounting information distortion can be carried out according to the actual situation in both internal and external ways, among which, the improvement of the internal supervision system of enterprises can be carried out by perfecting the independent director system and the audit committee system. Perfecting the external supervision system of enterprises can be carried out from strengthening social public supervision.
【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】