论我国会计法律责任制度及完善

On the Accounting Legal Liability and Its Improvement

新会计法的实施,是当前加强经济管理和财务管理的需要,对于促进会计工作更好地服务于社会、服务于经济发展的需要起到了积极作用。但是也存在一定的不足,如有些违法标准不清、民事责任规定不足和会计法律责任体系的不健全等。需要进一步完善会计法的相关规定,协调相关法律法规,使会计法律责任制度达到统一规范。

The implementation of the new accounting law is the need of strengthening economic management and financial management at present. It has played a positive role to serve the society and development of the economy for the promotion of accounting. However, there is also a certain lack of standards. The lacks include unclear illegal standards, insufficient regulation on the civil liability as well as imperfect accounting liability system, and so on. Therefore, it needs to further perfect the relevant provisions of the accounting law and coordinate relevant laws and regulations so that the accounting legal liability will achieve an unified standard.