会计假帐法律治理研究
本站原创 论文中文摘要：自从会计产生以来，无论在任何国家、地域和时间都存在会计假帐，尤其在现达的资本市场条件下，作为社会公共产品和全球通用商业语言的会计信息虚假即会计假帐已成为各国社会公害、世界性难题和政治法律问题。会计学界对会计假帐治理探讨热烈，但仅从会计角度研究会计信息失真而未在制度层面展开；法律界对此问题重视不够，探讨不足；我国政府目前主要是根据现有会计法律法规运用行政手段进行治理，但收效甚微，会计假帐愈演愈烈。作者在马克思主义法学和会计学理论指导下，运用社会和企业契约理论、博弈理论和系统“新三论”侧重从法律与具有公开属性的财务会计相融合角度，在法律制度层面探讨剖析会计假帐，提出会计契约、博弈、耗散理论命题，认为会计假帐是违反会计契约义务的违约行为，由体制型、客观型、主观型假帐构成，并分析了会计假帐的成因和政治、经济、社会危害，建议必须尽快改变目前会计假帐以行政制裁救济为主的格局，以会计契约、会计价值、会计机制理论为指导，建立以会计假帐民事违约和侵权责任为主导、以会计假帐刑事责任为重心、以会计假帐行政责任为补充的会计假帐法律责任体系，逐步建立以司法治理为主体、以行政治理和仲裁救济为辅助、以会计职业行业自律为补充的会计假帐治理体系，最后站在事前预防和治本的理念高度，设计了由第一层次的宪法、第二层次的会计信息法、第三层次的会计契约法、会计监管法、会计环境法、会计职业法、会计赔偿法、会计刑事法、会计证据法、第四层次的财务会计师法、注册会计师法、管理会计师法构成的一整套具有预防和救济会计假帐功能的法律制度体系，做到防治结合、预防为主，标本结合、治本清源，正反结合、扶正去邪，德法结合、重法用德，致力于完善制度重用法治，致力于规范治理协同利益，致力于清除假帐优化环境，致力于优化秩序发展经济，为建设公正合理、有序高效、法治化的市场经济秩序产生积极效应
Abstract（英文摘要）： Since the accountancy came into being, the false conducts involved in it has been existing in any region, any country at any time。Particularly such conducts are used under the conditions of capitali and as the social and public product and global commercial language the false information of accountancy ,that is false accountancy , has become a public threat and political problem and globalized hard nut. The accountancy educational circles manage to study to false accountancy warmly, but only studying the accountancy information from the angle of the accountancy is not enough.; The law field conbined with the professional accountancy filed is thought to of a practical and effective way of properly handling the difficult problem ; The our country government is now and primarily to make use of the administration means to proceed to manage such issues according to the laws of current accountancy , but yield results turns out to be very tiny, the practice of false accountancy is more intense . With the Marxist methods and the accounting theories as the guidance, the paper lays emphasis from the law on the connection between the law and the practice of accountancy, and probe into such practice with the suggested countermeasure against such false conducts.Bring up the accountancy of the contract, gaming and diffusion theory, thinking the false accountancy to breach the accountancy the contractual duty. It is composing of system type, objective type, subjective type. And analyzed the falseaccountancy because of the politics, economy, the society endanger, and suggest to changes the current accountancy to the structure and form that the administration sanctions give relief for .With the accountancy contract, accountancy value, accountancy mechani theories is for the leading, established with the false civil case of accountancy to break contract with the infringement duty to is predominant. With the accountancy the duty of false practice pertaining to crime is a center of grity. With the accountancy the accountancy that duty of administration is complementary duty system of false accountancy law. Gradually establishing with the judicatory to manage to corpus. Manage with arbitrate to give relief with the administration for lend support to. With the accountancy occupation the falseaccountancy that profession is complementary from the legal managing system. Finally through preventing high. Designed from the constitution of the first floor time. Finance<WP=14>accountancy that the accountancy information of the second floor time method. The contractual method, accountancy of the accountancy of the third level of structure take charge of the method, accountancy environment the method, accountancy occupation the method, accountancy the indemnification the method, accountancy pertaining to crime the method, accountancy proof the method. The fourth level of structure imitate, register the accountancy to imitate, manage the accountancy to imitate the composing of the legal system for hing the preventiongiving relief tothe false accountancy. Attain the prevention and cure combination, the prevention is a major. This pure source of combination, ruling of specimen. Positive and negative combination, support remove evil’s effects. The virtuous method combination, hey method uses virtuous. Concentrate on the perfect system hey use the rule of law. Concentrating on the norm to manage to be in conjunction with the benefits. Market economy order that concentrate on the false accountancy of clearance the environment. Concentrating on the upgrading of the order development the economy. Is reasonable for developments candor, there is preface efficiently, the rule of law to produce the positive effect.
论文关键词： 会计假帐；会计契约；法律治理；
Key words（英文摘要）： false accountancy；contractual accountancy；legal management；
Abstract（英文摘要）： Since the accountancy came into being, the false conducts involved in it has been existing in any region, any country at any time。Particularly such conducts are used under the conditions of capitali and as the social and public product and global commercial language the false information of accountancy ,that is false accountancy , has become a public threat and political problem and globalized hard nut. The accountancy educational circles manage to study to false accountancy warmly, but only studying the accountancy information from the angle of the accountancy is not enough.; The law field conbined with the professional accountancy filed is thought to of a practical and effective way of properly handling the difficult problem ; The our country government is now and primarily to make use of the administration means to proceed to manage such issues according to the laws of current accountancy , but yield results turns out to be very tiny, the practice of false accountancy is more intense . With the Marxist methods and the accounting theories as the guidance, the paper lays emphasis from the law on the connection between the law and the practice of accountancy, and probe into such practice with the suggested countermeasure against such false conducts.Bring up the accountancy of the contract, gaming and diffusion theory, thinking the false accountancy to breach the accountancy the contractual duty. It is composing of system type, objective type, subjective type. And analyzed the falseaccountancy because of the politics, economy, the society endanger, and suggest to changes the current accountancy to the structure and form that the administration sanctions give relief for .With the accountancy contract, accountancy value, accountancy mechani theories is for the leading, established with the false civil case of accountancy to break contract with the infringement duty to is predominant. With the accountancy the duty of false practice pertaining to crime is a center of grity. With the accountancy the accountancy that duty of administration is complementary duty system of false accountancy law. Gradually establishing with the judicatory to manage to corpus. Manage with arbitrate to give relief with the administration for lend support to. With the accountancy occupation the falseaccountancy that profession is complementary from the legal managing system. Finally through preventing high. Designed from the constitution of the first floor time. Finance<WP=14>accountancy that the accountancy information of the second floor time method. The contractual method, accountancy of the accountancy of the third level of structure take charge of the method, accountancy environment the method, accountancy occupation the method, accountancy the indemnification the method, accountancy pertaining to crime the method, accountancy proof the method. The fourth level of structure imitate, register the accountancy to imitate, manage the accountancy to imitate the composing of the legal system for hing the preventiongiving relief tothe false accountancy. Attain the prevention and cure combination, the prevention is a major. This pure source of combination, ruling of specimen. Positive and negative combination, support remove evil’s effects. The virtuous method combination, hey method uses virtuous. Concentrate on the perfect system hey use the rule of law. Concentrating on the norm to manage to be in conjunction with the benefits. Market economy order that concentrate on the false accountancy of clearance the environment. Concentrating on the upgrading of the order development the economy. Is reasonable for developments candor, there is preface efficiently, the rule of law to produce the positive effect.
论文关键词： 会计假帐；会计契约；法律治理；
Key words（英文摘要）： false accountancy；contractual accountancy；legal management；