试论会计责任

On the Accounting Responsibility

本文认为 ,会计责任在公司治理中的作用有待全面认识。关于广义的会计责任 ,我们应当从单位负责人的会计责任、会计人员的会计责任、注册会计师的审计责任等三个方面加以考虑。故有必要对会计责任进行界定和划分 ,明确三者各自针对自己的行为应承担的责任 ,避免责任不清的混乱局面。最后 ,本文提出履行会计责任。

The function of accounting responsibility in corporat e governance still needs further study. This paper maintains there are three kind s of the extensive accounting responsibility:Unit leader's accounting responsib ility?accountant's accounting responsibility and CPA's auditing responsibility. It is necessary to determine and classify accounting responsibility respectively , so that each of the three parties is clear about its accounting responsibility it should assume for its behavior and avoid the confusion of mixing up their ac counting responsibility.Finally,we put forward several policy suggestions to car ry out accounting responsibility and administer accounting mis-information.