本文選題：會計核算行為 + 民事法律責任��； 參考：《江西財經大學》2017年碩士論文

【摘要】：隨著社會經濟的不斷進步和飛速發(fā)展,財務會計信息一方面是決策的依據(jù),另一方面是分配經濟利益的方法,所以會計核算中的違法行為導致各種案件也層出不窮。所有權與經營權的分離形成了兩者之間的經濟責任關系,這兩方面的經濟責任關系又對會計信息共享提出了更高的要求,他們在企業(yè)經營中有著不斷的調整與共進關系,謀求利益的共存,由此形成了一系列的會計核算違法行為的法律責任,引起了學者們的高度關注。論文首先分析了會計核算行為法律責任的制度演進及價值和功能,并在探討國外會計核算法律責任制度經驗的基礎上,對我國目前會計核算立法最不完善的民事責任制度方面進行了認真分析,并提出我國會計法律制度不健全,民事責任制度設計的缺點。提出今后我國制定會計核算法律責任制度,應具有經濟制度、社會制度的前瞻性,細化會計核算行為法律責任制度,完善民事責任的賠償制度等,為我國會計核算行為法律責任的完善提出了一些建議。如何進一步控制會計風險,完善機制,合理承擔責任,目前的會計法及相關法律法規(guī)并未做詳細規(guī)定。同時無民事責任追責意味著損失很難追償,所有者權益難保證,《會計法》未涉及這方面的規(guī)定,其他法律法規(guī)關于會計核算違法行為的法律追責的規(guī)定也較少,這是目前會計業(yè)界法律責任方面存在的難題。本文以會計核算程序涉及到的各個環(huán)節(jié),影響的利益主體為引線,將財務會計行為的法律責任演變過程進行剖析,并將國內外相關會計核算行為的法律責任進行對比,預測其未來發(fā)展趨勢,提出制度上和實施中的可行措施,這些都亟待更多的法律、法規(guī)來充實和完善。同時,如何監(jiān)督會計核算違法行為,保證經營者實施所接受的委托事項,一直在不斷地制訂、修改和完善。在此基礎上各國形成了相應的制度契約體系,其方式和形態(tài)各有差異。目前我們是由政府監(jiān)管部門擬定統(tǒng)一的技術標準、監(jiān)督內容和監(jiān)督方法。即便這樣,實踐中許多單位很難以統(tǒng)一標準制定詳細法規(guī),怎樣引導和規(guī)制會計核算行為到正確的軌道上,如何監(jiān)督執(zhí)行?這是一段較長的過程,會牽涉到許多專業(yè)領域和各類社會學科。所以,在立法技術方面,突出民事方面的經濟追償。在機制設施完善方面,重點引入法律監(jiān)督機制、執(zhí)行保障機制及部門之間的聯(lián)動機制。鑒于目前遇到的會計方面法律的難題,期待構建新的法律體系,《會計法》的修訂勢在必行。
[Abstract]:With the continuous progress and rapid development of social economy, financial accounting information is the basis of decision-making on the one hand, and the method of distributing economic benefits on the other. The separation of ownership and management rights forms the relationship of economic responsibility between them, which puts forward higher requirements for the sharing of accounting information. The coexistence of seeking interests has resulted in a series of legal liability of accounting illegal acts, which has aroused great concern of scholars. Firstly, the paper analyzes the evolution, value and function of the legal liability system of accounting behavior, and discusses the experience of foreign accounting legal liability system. This paper makes a serious analysis of the most imperfect civil liability system in our country's current accounting legislation, and points out the shortcomings of the imperfect accounting legal system and the design of the civil liability system in our country. In order to establish the legal liability system of accounting in our country, we should have the foresight of economic system and social system, refine the legal liability system of accounting behavior, perfect the compensation system of civil liability, etc. Some suggestions are put forward for the perfection of the legal liability of accounting behavior in China. How to further control the accounting risk, perfect the mechanism and assume the responsibility reasonably, the current accounting law and the related laws and regulations have not made the detailed stipulation. At the same time, the absence of civil liability means that the loss is very difficult to recover, the owner's equity is difficult to guarantee, the Accounting Law does not cover this aspect, and other laws and regulations have fewer provisions on legal liability for illegal accounting acts. This is the current accounting industry legal liability problems. In this paper, the process of legal responsibility evolution of financial accounting behavior is analyzed, and the legal liability of related accounting acts at home and abroad is compared with each link involved in the accounting procedure and the affected interest subject as the lead. Forecast its future development trend, put forward the system and feasible measures in the implementation, these urgently need more laws, regulations to enrich and perfect. At the same time, how to supervise the illegal behavior of accounting and ensure the operator to carry out the entrusted items has been constantly formulated, revised and improved. On this basis, various countries have formed the corresponding institutional contract system, their ways and forms are different. At present we are by the government regulatory department to draw up the unified technical standard, the supervision content and the supervision method. Even so, in practice, it is very difficult for many units to unify standards and make detailed regulations, how to guide and regulate accounting behavior to the correct track, how to supervise the implementation? This is a long process, involving many areas of expertise and various social disciplines. Therefore, in the legislative technical aspect, the prominent civil aspect economic recovery. In the aspect of perfecting the mechanism, the emphasis is on introducing the legal supervision mechanism, implementing the safeguard mechanism and the linkage mechanism between the departments. In view of the current problems in accounting law, it is imperative to construct a new legal system.
【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.26

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