浅议会计法律责任.docVIP

摘 要 会计是以一定的法律、制度作为工作的依据与行使管理权之保障的。《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。目前我国会计工作秩序中存在着既严重又普遍的问题：假账泛滥、会计信息失真、单位负责人违法干预、会计人员执法环境差…… Abstract Accountant is based on certain laws and systems, which are account’s of administration authority. The enaction and revision of Accountant Law has settled legal basement for accountant’s playing important and broad role in social and economical life. Now, in domestic accountant field there are serious problems: false accounts, accountants information distortion, principal’s illegal intervene, the poor working environment… Accountant informat