关于会计工作的法律责任-论文要点

关于会计工作的法律责任

【摘要】：随着社会主义市场经济的建立和完善，会计工作和会计信息的质量受到广泛关注,会计行为的重要性日益凸现,不同利益的经济主体之间因会计问题而产生的冲突日趋激烈,会计违法行为的泛滥在折射出我国现行会计法律责任制度的层层问题的同时,也使会计法律责任成为会计界与法律界共同关注的问题。目前我国会计工作秩序中存在着假账泛滥、会计信息失真、单位负责人违法干预等严重又普遍的问题，因此，针对会计工作存在的问题，要用法律、法规、合同等不同形式进行必要的约束。会计行为本身理所当然应加以规范。充分借鉴和吸收了市场经济国家的会计法律制度，在会计责任主体、会计记账规则、内部控制制度、注册会计师审计、严惩违法会计行为等方面，都体现了与国际会计惯例的协调性，体现了市场经济对会计工作的共性要求。

【关键词】：会计法律责任误区法律责任认识承担

The legal liability of accounting work

【Abstract】：With the establishment and perfection of the socialist market economy, accounting work and accounting information quality has been widely attention, the importance of accounting behavior is becoming more and more obvious, the interests of the different economic subject between the conflict due to accounting issues become increasingly fierce, the spread of illegal accounting behavior in reflecting the current accounting legal liability system of layers of problems at the same time, also make accounting legal liability accounting field and law problems of mutual interest.Exist at present, China's accounting work order in the deluge of false accounting, the accounting information distortion and unit leaders illegal intervention such as serious and common problem, therefore, in view of the problems existing in the accounting work, want to use different forms such as laws, regulations, contract to make the necessary constraints.Accounting behavior itself of course should be standard.Fully drawing on and assimilating the accounting legal system, market economy countries, accounting rules, the main responsibility in the accounting

internal control system, certified public accountants audit, punishing the illegal accounting behavior, etc., are reflected with the international coordination of accounting practice, embodies the market economy to the common requirement of the accounting work.

【key words 】: accounting legal liability；myth to undertake；know；to undertake

目录

一、会计工作与环境之间的问题-----------------------------------------4

（一）单位负责人只对单位重大决策负责---------------------------------4

(二)会计人员只对其会计核算行为负责-----------------------------------5

(三)对虚假会计信息认定存在误区---------------------------------------5

二、假帐的治理与预防-------------------------------------------------6

（一）虚假会计信息的危害---------------------------------------------6

（二）假账的治理----------------------------------------------------7

（三）假账的预防-----------------------------------------------------7

三、会计法律责任的承担-----------------------------------------------8 （一）行政责任------------------------------------------------------8

（二）刑事责任------------------------------------------------------8

（三）民事责任------------------------------------------------------9

四、改进会计法律责任认识的途径---------------------------------------9

五、针对会计工作中的不足提出的解决方案-------------------------------10 （一）加强法制建设，完善会计法律法规体系，严肃财经法纪，严格执法-----10 （二）加大政治、经济体制改革力度，减少对会计的行政干预----------------11 （三）建立现代企业制度，完善监督机制，强化企业负责人的法律意识--------11 （四）加强科技进步，改进会计教育工作----------------------------------11 （五）加强财会队伍建设，提高会计人员素质------------------------------12

总结------------------------------------------------------------------13

参考文献--------------------------------------------------------------14

关于会计工作的法律责任