防范会计信息失真法律制度研究
本站原创 论文中文摘要：会计信息是社会中最重要白勺经济信息,是企业提高自身经营管理、投资者进行投资决策、政府掌握国民经济整体状况白勺基础。失真白勺会计信息具有很大白勺社会危害性,会影响企业内部经营管理、削弱政府宏观调控白勺效力、破坏投资环境、并且损害投资者和债权人白勺利益。然而,在现实社会中,会计信息失真现象却普遍存在,并已经成为当前国际经济界白勺突出问题。会计信息失真一直是会计学界研究白勺重点课题,但由于会计信息失真产生白勺原因是多方面白勺,单纯从会计学角度来研究解决这个问题很难达到预期效果。近年来,法学界也开始从法学角度对会计信息失真问题进行研究,通过制定各种法律制度来防范会计信息失真问题。本文从法学角度结合会计学基本原理对会计信息失真问题进行研究,借鉴外国防范会计信息失真白勺法律制度,结合我国白勺历史背景和立法现状,提出完善我国防范会计信息失真法律制度白勺建议。本文从对会计信息及会计信息失真两个重要概念进行界定出发,对会计信息失真产生白勺原因及对社会经济发展所产生白勺危害进行分析。然后介绍了发达国家防范会计信息失真相关法律制度白勺历史轨迹和制度成果,认为根据社会经济发展不断修订法律制度、明确法律责任、建立内部审计委员会、完善注册会计师审计制度等可以作为我国防范会计信息失真法律制度借鉴白勺有益经验。文章还以我国现实白勺经济环境为背景,通过对近几年发生白勺会计信息失真事件及政府发布白勺一些调查数据白勺介绍,说明我国对会计信息失真进行法律规制已势在必行。对我国会计相关法律制度在防范会计信息失真方面白勺立法现状进行剖析,查找不足。文章最后提出了完善我国防范会计信息失真法律制度白勺思考,研究构筑我国会计信息失真白勺法律防范体系。认为首先应完善我国会计监管法律制度体系,对现行《会计法》、《审计法》、《公司法》、《注册会计师法》等会计相关法律法规在防范会计信息失真方面提出修订意见;其次,从内部监管角度防范会计信息失真,提出我国企业内部治理结构及会计内部控制制度白勺完善措施;再次,从外部监管角度完善我国会计信息失真白勺防范措施,提出加强政府对企业、注册会计师行业白勺监管以及注册会计师对企业白勺监督;最后,提出建立会计信息失真民事责任制度,完善相关民事法律责任
Abstract（英文摘要）：www.328tibEt.cn Fiscal information is the most crucial economic information, and also the foundation for enterprises to improve self-management and administration, for investors to make investment decisions, as well as for governments to grasp the overall national economic status. However, in the real world, distortion in fiscal information widely exists and poses significant problems to the whole mercantile world. Distortion in fiscal information is a great menace, the possible consequences of which may shackle enterprises’ interior management and administration, weaken efficacy of governments’ macro-control, traumatize investment environment, and damage interests of investors and creditors, and so on. Therefore, it is of great significance to research on distortion in fiscal information. Distortion in fiscal information has always been an important research topic within the domain of accountancy, but since the causes resulting in the distortion are very complicated, it is hard to achieve a desirable effect if it is studied from only the perspective of accountancy. Recently, scholars he started researches on distortion in fiscal information from the perspective of Law, aiming to prevent it through constituting corresponding laws and regulations. This paper, against the basic principles of Accountancy, studies distortion in fiscal information from the perspective of Law, and aims to construct, with references of succesul foreign legal systems and on the basis of China’s historical background and current legal situations, a defense system guarding against distortion in fiscal information.Starting with definitions of two important concepts, namely fiscal information and distortion in fiscal information, the paper analyzes causes and threats of the distortion in fiscal information; the paper moves to summarize the useful experiences for preventing distortion in fiscal information, after introducing the corresponding legal systems of some developed countries, and suggests to amend related laws and regulations, identify liabilities, establish committee for interior audit, and ameliorate audit system for registered accountants and so on; furthermore, the paper points out to establish a legal system for preventing distortion in fiscal information should be urgently implemented and it is of great necessity to find out insufficiency in China’s existing laws and regulations for preventing distortion in fiscal information, after analyzing several recent incidents of distortion in fiscal information and officially-published investigation data; the paper finally concludes with several suggestions on improving China’s legal system for preventing distortion in fiscal information: firstly, in order to improve China’s legal system for accounting supervision, the related laws such as existing Account Law, Audit Law, Corporation Law and Registered Account Law should be amended; secondly, interiorly, the enterprises’ administrative structures and interior control system should be improved, and, exteriorly, supervision of the Chinese Government over enterprises, CPA (Certified Public Accountant) industry, and supervision of registered accountants over enterprises should be strengthened; lastly, civil liability system should be established so as to clarify its legal obligation.
论文关键词： 会计信息；失真；防范；法律制度；
Key words（英文摘要）：www.328tibEt.cn fiscal information；distortion；prevention；legal system；
Abstract（英文摘要）：www.328tibEt.cn Fiscal information is the most crucial economic information, and also the foundation for enterprises to improve self-management and administration, for investors to make investment decisions, as well as for governments to grasp the overall national economic status. However, in the real world, distortion in fiscal information widely exists and poses significant problems to the whole mercantile world. Distortion in fiscal information is a great menace, the possible consequences of which may shackle enterprises’ interior management and administration, weaken efficacy of governments’ macro-control, traumatize investment environment, and damage interests of investors and creditors, and so on. Therefore, it is of great significance to research on distortion in fiscal information. Distortion in fiscal information has always been an important research topic within the domain of accountancy, but since the causes resulting in the distortion are very complicated, it is hard to achieve a desirable effect if it is studied from only the perspective of accountancy. Recently, scholars he started researches on distortion in fiscal information from the perspective of Law, aiming to prevent it through constituting corresponding laws and regulations. This paper, against the basic principles of Accountancy, studies distortion in fiscal information from the perspective of Law, and aims to construct, with references of succesul foreign legal systems and on the basis of China’s historical background and current legal situations, a defense system guarding against distortion in fiscal information.Starting with definitions of two important concepts, namely fiscal information and distortion in fiscal information, the paper analyzes causes and threats of the distortion in fiscal information; the paper moves to summarize the useful experiences for preventing distortion in fiscal information, after introducing the corresponding legal systems of some developed countries, and suggests to amend related laws and regulations, identify liabilities, establish committee for interior audit, and ameliorate audit system for registered accountants and so on; furthermore, the paper points out to establish a legal system for preventing distortion in fiscal information should be urgently implemented and it is of great necessity to find out insufficiency in China’s existing laws and regulations for preventing distortion in fiscal information, after analyzing several recent incidents of distortion in fiscal information and officially-published investigation data; the paper finally concludes with several suggestions on improving China’s legal system for preventing distortion in fiscal information: firstly, in order to improve China’s legal system for accounting supervision, the related laws such as existing Account Law, Audit Law, Corporation Law and Registered Account Law should be amended; secondly, interiorly, the enterprises’ administrative structures and interior control system should be improved, and, exteriorly, supervision of the Chinese Government over enterprises, CPA (Certified Public Accountant) industry, and supervision of registered accountants over enterprises should be strengthened; lastly, civil liability system should be established so as to clarify its legal obligation.
论文关键词： 会计信息；失真；防范；法律制度；
Key words（英文摘要）：www.328tibEt.cn fiscal information；distortion；prevention；legal system；