浅议会计法律责任..doc

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 information distortion has become a severe problem, causing huge economic losses. To solve these problems, various methods such as laws, regulations, compact are needed. This article discusses accountant working actuality, the characters and types of accountant’s legal responsibility, advances several steps to evade accountant’s legal responsibility. Thus, we can improve accountant’s quality, strengthen the power of resist corruption. The legal responsibility the article discusses mainly means the responsibility for drawing up or offering false accountant information put it another way, accountant’s responsibility for fabricating data. Key words: Accountant，Legal liability，Evade，Accountant Laws 目 录 摘要……………………………………………………………………………………………I Abstract………………………………………………………………………………………II 1 前言2会计法律责任的概念及其表现……………………………………………………………1 2.1违反会计制度规定的法律责任………………………………………………………2 2.2伪造、变造或者编制虚假会计资料的法律责任…………………………………………2 2.3 隐匿或者故意销毁依法应当保存的会计资料的法律责任………………………………3 2.4授意、指使、强令会计机构、会计人员及其他人员伪造、变造或者隐匿、故意销毁会计资料的法律责任…………………………………………………………………………4 2.5单位负责人打击报复会计人员的法律责任及补救措施……………………………4 2.6财政部门及有关行政部门的工作人员的法律责任……………………………………5 3 当前对会计法律责任认识上的误区…………………………………………………5 3.1 单位负责人只对单位重大决策负责的认识误区…………………………………………5 3.2 会计人员只对其会计核算行为负责的认识误区…………………………………………5 3.3对虚假会计信息认定的认识误区……………………………………………………6 3.4会计人员缺乏相应的法律观念和对法律本身认识上的误解……………………………6 4 虚假会计信息的表现……………………………………………………………………………7 4.1会计假账概念………………………………………………………………………………7 4.2体制型假帐…………………………