论中国会计法律责任制度完善

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论文中文摘要:本文以受托责任为主线对会计法律责任制度进行梳理和论证。本文涉及的主要问题包括:会计法律责任产生的理论基础和行为基础是什么?我国会计法律责任制度变迁的历程如何及其成因何在?我国现存的会计法律责任制度有哪些不足之处以及如何完善?主导思想是:会计法律责任制度的发展与受托责任始终相伴随,受托责任履行不适当导致会计信息舞弊行为和重大会计过错行为产生,继而招致会计法律责任。会计公法责任和私法责任要协同发展,为我国市场经济发展提供法律保障。全文分为五个部分。第一部分为“会计法律责任的产生”。该部分对会计法律责任产生的理论基础、行为基础进行全面分析。一方面,在对其理论基础进行分析时,明确受托责任、会计责任、会计法律责任三者间层层递进的关系。首先,受托责任的具体内容指导会计目标的确立;其次,会计目标最后能否实现,完全依赖于会计责任制度构建的好坏;最后,会计职业责任履行不适当会引发会计风险,遭受一国会计法律规范的否定性评价,产生会计法律责任。因此,会计法律责任的发展始终与受托责任的发展相伴随。现代受托责任层次化趋势引发会计法律关系分层构建并使其呈现出多元化特征,这也直接影响到会计法律关系中责任主体的界定;另一方面,本部分也论证了会计法律责任的行为基础,它主要包括会计舞弊行为和重大会计过错两种行为类型,这为文章后面以违法行为类型为标准,对不同会计违法行为引发的不同类会计法律责任的阐释提供基础。第二部分为“中国会计法律责任制度概述”。该部分基于一条清晰的会计法律责任演进脉络,通过对改革开放30多年来,经济和社会等制度环境变化引发的会计法律责任制度在责任目标确定,责任主体转换,责任对象扩大,责任内容不断丰富等方面的发展变化来观察分析会计法律责任制度变迁的原因。经分析指出,经济环境的变化是会计法律责任变迁最根本的动因,受托责任的发展是会计法律责任逐步完善的推动力量。正是基于上述力量的推动,我国会计法律责任从公法责任为主转向公法、私法责任并重。第三、第四、第五部分合并在一起,对我国会计法律责任制度存在的主要问题进行分析并提供了完善建议。文章分三章分别介绍了会计民事责任、行政责任、刑事责任在立法、执法方面的不足,并在分析其原因的基础上,分别提供了对策性的完善意见。在文章最后,尤其是对我国目前会计立法最不完善的会计民事责任制度进行系统分析和讨论,指出我国会计法律体系不健全,会计民事责任制度供给不足等缺点。提出会计立法要关注中国未来经济、社会等制度环境的变化,提倡细化会计法律责任的具体内容,逐步完善会计民事赔偿制度,并详细地从会计民事责任性质、主体及对象、归责原则等方面分别论述,力图为完善我国会计法律责任制度提供一定的参考
Abstract(英文摘要): In this artile, I will do some comprehensive research and systematic analysis about the accounting legal obligation. And for an illustrative purpose, three main problems are studied in this paper. First, what is the accounting legal obligation’s theoretical basis and behior basis; Second, by reviewing Chinese accounting legal obligation’s development, I want to know what is the reason for the encouragement of the development; Third, I try to analyse the shortcomings of the legislative situations of the accounting legal obligation in China and point out the way to a better solution.I he divided the paper into five parts:The first part is "The root of the accounting legal obligation". At first, I point out that the fiduciary duty will determine the direction of the accounting obligation. But to achieve the goal depends on the accounting legal obligation. Anyone who fails to perform his accounting obligations, or performs them in a manner which is not in conformity with the agreed terms shall bear the accounting legal obligation. Each step in the development of the accounting legal obligation is accompanied by the fiduciary duty’s development in China. The fiduciary duty’s tendency toward multipolarity has further enriched and developed the subject of the accounting legal obligation. On detailed analysis, we he found out there are two types of behior basis. One is the accounting fraud, the other is the major accounting fault. I hope these classifications will provide the foundation for different types of the accounting legal obligation we will discuss next.The second part is "An introduction to the contents of the accounting legal obligation of China". In this part, I make an effort to discuss what is the chief causes of the accounting legal obligation’s development by analysing the significant changes he taken place in China’s political, economic and social fields over the past three decades. Then we can come to a conclusion that economic development has always been the basic forc in promoting the development of the accounting legal obligation in China. The fiduciary duty’s development is an important factor to push the history of the accounting legal obligation forward, but not the decisive factor.By incorporating the third part、the fouth part and the fifth part together, I try to made clear the shortcomings of the current legislation and point out the way to a better solution. At the end of the article, we can engage in discussing on the accounting civil liability which is the most imperfect part of our own accounting legal obligation system to gain a better sence of the most appropriate and effective way to set up the new accounting civil liability system in China. We should give much attention to the changes that will take place not only in the economic but also in China’s political and cultural fields in the future. The end of the article give a demonstration of all the different aspects of the accounting civil liability. That includes the subject of legal responsibility, criterion of liability and causal relationship etc. By doing this, I try my best to come up with some practical suggestions for promoting the construction of our country’s accounting legal obligation system.
论文关键词: 会计法律责任;受托责任;会计民事责任;
Key words(英文摘要): the accounting legal obligation;fiduciary duty;the accounting civil liability;