企业会计信息违法性失真的责任合约安排

Contract Arrangements for the Illegal Distortion Liability of Enterprises' Accounting Information

企业会计信息违法性失真问题已是我国当前需要着重研究解决的一项重大课题。我国《会计法》分别在 1 985、1 993和 1 999年对会计信息违法性失真的责任作出不同的合约安排。通过研究我们发现 ,产生于计划经济体制下的 1 985年和 1 993年的《会计法》已不能适应目前治理会计信息违法性失真的需要 ,1 999年《会计法》中的“单位负责人对本单位会计信息违法性失真负首要责任 ,会计人员负次要责任”的安排是合理的 ,但是 ,该法对单位负责人的处罚不仅没有在口径上与上述安排保持一致 ,而且力度不够 ,使得合理的会计信息失真责任合约安排将不能得到有效执行。本文根据分析结果建议对《会计法》与《刑法》中的法律责任进行相应修订 ,建议政府加强对企业会计信息质量的检查与建立社会检举制度。

Illegally distorted accounting information(IDAI) in the enterprises has been an important issue to be resolved in China. Accunting Law of China has made different contract arrangements for the illegal distortion liability of accounting information in 1985,1993 and 1999.According to our research we find that Accounting Law (1985 or 1993) which was made under the planned\|economy system can't meet the need of fathering the accounting information at present.But Accounting Law in 1999 is reasonable which regulates that the unit principal is chiefly responsible for IDAI of his own unit,while the accountant takes the subordinate responsibilities. However,this reasonable arrangements wouldn't be carried out effectually because the sanction for the unit principal is not enough and its range is dwindled. And therefore,this paper suggests that Accounting Law and Criminal Law should be revised,examinations on the quality of accounting information should be strengthened and the socially informing system should be set up.