论单位负责人的会计法律责任.doc

浙 江 理 工 大 学 经 济 管 理 学 院 毕业论文诚信声明 我谨在此保证：本人所写的毕业论文，凡引用他人的研究成果均已在参考文献或注释中列出。论文主体均由本人独立完成，没有抄袭、剽窃他人已经发表或未发表的研究成果行为。如出现以上违反知识产权的情况，本人愿意承担相应的责任。 声明人（签名）： 年 月 日 摘 要 会计是一项专业性、技术性很强的工作，而单位负责人未必精通会计专业。当前，一些地方和企业会计工作秩序混乱，任意伪造虚假的会计票据和会计凭证，不按制度规定设置会计科目，做假帐、帐外设帐等问题十分突出，会计信息普遍存在失真的问题。因此，加强经济领域决策行为的监督管理，健全完善法制建设，明确单位负责人的会计法律责任显得尤为重要和紧迫。 本文首先阐述单位负责人及会计法律责任的含义，并通过比较我国与英、法、德等国家的相关法律规定，指出我国《会计法》存在的不足；其次，阐述单位负责人违法违规现象的现状，并通过客观因素和主观因素两个方面分析其原因；最后，提出如何防范潜在的会计法律责任风险的几点建议：提高法制观念；加强对财会知识的学习；加强会计机构建设，健全内部控制制度；充分发挥会计监督职能。 关键词：会计法律责任；风险规避 ABSTRACT Accounting is a professional, highly technical work, unit head may not be proficient in the accounting profession. Currently, some local governments and businesses accounting disorder, any counterfeit bills and false accounting accounting documents, the provisions are not set by the system of accounts, false accounting, account issues such as peripherals account is very prominent, widespread problem of distortion of accounting information. Therefore, strengthening the economic field supervision and management decision-making behavior, improve and perfect the legal system, specifically the accounting person in charge of legal responsibility is particularly important and urgent. I express my humble opinion on this article. This paper expounds legal responsibility accounting units in charge and the meaning, and through comparison between China and Britain, France, Germany, etc. Of the relevant laws and regulations in China, points out that the accounting law deficiency, Secondly, the phenomenon of illegal status, and through the objective and subjective factors on two factors analysis of its reason, Finally, how to prevent the potential risk of legal responsibility accounting system, improve the Suggestions; To strengthen accounting knowledge learning, Strengthening accounting institution construction and improve the internal control system, Accounting supervision into full play. Keywords: accoun