会计舞弊行为的民事责任及其主体分析

Analysis of civil liability and subject of accounting cheating

实践证明,欲遏制会计舞弊行为的发生,除德治外,更需要法治。而对违法者民事责任的有效追究,是对投资者损失补偿最有效的手段。通过对会计信息决策者的分析及国内外会计造假行为民事责任现状的比较,对会计舞弊行为民事责任主体的构成进行了新的思考,并提出了会计人员也应对虚假的会计信息披露承担主要民事责任。

In order to prevent accounting cheating,we can use both morals and laws,and the effective method to compensate investors is to investigate responsibility of the lawbreaker's civil liability. The article analyses the maker of the accounting information and compares the current situation of domestic and foreign accounting cheating,reflects newly on of composition of civil liability subject, proposeds the accountants should bear civil liability for the false accounting information of accounting cheating.