基于法务会计视角的假账法定侵权责任制度建构

Setting up the System of Lawful Tort Responsibility of False Account in the Perspective of Forensic Account

会计假账已成为实现中国会计法治、发展市场经济的主要障碍。会计假账既是会计问题,也是法律问题,更是法务会计问题。中国会计假账成为社会公害的根源在于没有构建一套真正有序的会计假账责任体系,忽视追究民事责任。会计假账既违反会计契约,又对相关主体构成侵权,应建立以假账法定违约责任与法定侵权责任并重的会计假账民事责任制度,逐步改变目前会计假账侵权责任追究不力的状况。

The false accounts made by accountants have been the main obstruction of realizing China＇ s lawful system in accountant and developing market economy. The false account is a problem concerning account, law and forensic account. The root for this is that there is no system to punish the false account. The false account violates the accountant bond and forms the tort responsibility, so civil affairs responsibility system should be set up to prevent the false account and gradually change the current situation of the false accounts made by accounts.