会计舞弊的法律责任与司法会计的介入

The legal liability of accounting fraud and intervention of judicial accounting

笔者将会计舞弊这一古老而深刻的论题再次提出,研究的立足点是将这一经济行为界定在违法的层面上。首先,以上市公司为背景,对其会计舞弊所涉及的刑事、民事、行政法律责任进行现状分析。接着,将蓬勃兴起的一个联系会计与法律相关领域的司法会计理论介入到其中,提出两者之间密不可分的联系,并在此基础上分析司法会计在会计舞弊的法律责任中的必要性。最后,对前文分析提出一些具有针对性的建议。

The author＇s talking about the ancient and profound subject of accounting fraud again, is to define such economic behavior to be illegal. First, based on the background of listed companies, it analyzed the status quo of its accounting fraud involving criminal, civil and administrative liability. Then, it involved the booming theory of judicial accounting linked with accounting and accounting-related legal theory in it, put the inextricable link between the two factors and analyzed the necessity of the judicial accounting in the legal responsibility of the accounting fraud on the basis of that. Finally, the article gave some specific proposals for the earlier analysis.