彭艳珊--试论会计的法律责任2精编.doc

试论会计法律责任 彭艳珊 摘要: 《会计法》颁布和修订后,为会计在整个社会经济生活中发挥广泛而重要的作用奠定了法律基础。但近几年会计在工作中违反法律事件仍不断发生，会计信息失真已成为一个大问题，给国家和社会造成了巨大的经济损失。本文从会计的执业现状出发,探讨了会计法律责任的特征和类型,提出了规避会计法律责任的几项措施，以便提高会计人员的素质，增强他们的防腐拒变能力。对各种违法行为作出明确具体的界定，让他们对违反法律规定的行为应当承担的法律后果，这是对违法者的制裁。研究会计法律责任与审计责任，两者是不能相互替代，保证会计资料的真实、完整，是被审计单位的会计法律责任。由于会计法律对会计行为的各个方面都做出了规定，因而违反会计法律的行为也有多种，会计法律的实质价值还是要保证会计资料的真实、完整。 关键词:会计；法律责任；规避；会计法 Abstract：Accounting law enacted and amended,it has laid a legal foundation for the accounting playing an important and extensive role in the whole social economic life. But in recent years the accounting work in violation of legal events continue to occur, the distortion of accounting information has become a big problem, causing huge economic losses to the state and society. This article from the status quo of accounting theory, explores the characteristics and types of the accounting legal liability, and puts forward some measures to avoid the legal liability of accounting to improve accounting personnels quality, enhance their ability to resist corrosion. Made for various violations of specific definition, legal consequences of allowing them to violate the law of behavior should undertake, which is the offender sanctions. Study on the legal liability of accounting and auditing responsibility, which can not replace each other,and ensuring that the accounting information is true, complete, is the legal liability of accounting audit unit. Because the accounting laws on the accounting behavior all have made provisions, the violation of the accounting law also is various, and the real value of accounting law is to ensure the accounting information is true, complete. Key words: Accounting；legal responsibility；avoid； accounting law 目录 一、会计法律责任的概念及其表现……………………………………………………… 3 (一)是违反会计制度规定的法律责任 ……………………………………………………3 (二)是伪造、变造或者编制虚假会计资料的法律责任 …………………………………4 (三)是隐匿或者故意销毁依法应当保存的会计资料的法律责任 ………………………5 二、会计法律责任的具体表现…………………………………………………………… 5 (一)会计假帐概念………………………………………………………………………… 5 (二)体制型假帐………………………………………………………………