会计法律责任及认识误区

On Accounting Legal Liability and Mistaken Idea of Realization

会计法律责任是指从事会计工作有关的单位或自然人,因违反有关会计法律规范所应承担的强制性义务,它包括行政责任、刑事责任和民事责任三种类型。在会计人员普遍对法律责任存在认识误区的情况下,主要应从法律规范及职业道德两方面规范会计行为,预防会计法律责任风险。

Accounting legal liability refers to the mandatory obligation that legal persons or natural persons who engage in the accounting work should undertake when they violate relevant accounting legal rule. It includes three types of administrative liability,criminal liability and civil liability. In the situation that the accounting personnel have mistaken ideas about legal liability, we should take measures from two respects of legal rules and professional ethics to normalize the accounting behavior to prevent the accounting legal liability risk.