發(fā)布時間：2018-06-01 05:47

  本文選題：會計(jì)核算行為 + 民事法律責(zé)任��； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著社會經(jīng)濟(jì)的不斷進(jìn)步和飛速發(fā)展,財(cái)務(wù)會計(jì)信息一方面是決策的依據(jù),另一方面是分配經(jīng)濟(jì)利益的方法,所以會計(jì)核算中的違法行為導(dǎo)致各種案件也層出不窮。所有權(quán)與經(jīng)營權(quán)的分離形成了兩者之間的經(jīng)濟(jì)責(zé)任關(guān)系,這兩方面的經(jīng)濟(jì)責(zé)任關(guān)系又對會計(jì)信息共享提出了更高的要求,他們在企業(yè)經(jīng)營中有著不斷的調(diào)整與共進(jìn)關(guān)系,謀求利益的共存,由此形成了一系列的會計(jì)核算違法行為的法律責(zé)任,引起了學(xué)者們的高度關(guān)注。論文首先分析了會計(jì)核算行為法律責(zé)任的制度演進(jìn)及價值和功能,并在探討國外會計(jì)核算法律責(zé)任制度經(jīng)驗(yàn)的基礎(chǔ)上,對我國目前會計(jì)核算立法最不完善的民事責(zé)任制度方面進(jìn)行了認(rèn)真分析,并提出我國會計(jì)法律制度不健全,民事責(zé)任制度設(shè)計(jì)的缺點(diǎn)。提出今后我國制定會計(jì)核算法律責(zé)任制度,應(yīng)具有經(jīng)濟(jì)制度、社會制度的前瞻性,細(xì)化會計(jì)核算行為法律責(zé)任制度,完善民事責(zé)任的賠償制度等,為我國會計(jì)核算行為法律責(zé)任的完善提出了一些建議。如何進(jìn)一步控制會計(jì)風(fēng)險,完善機(jī)制,合理承擔(dān)責(zé)任,目前的會計(jì)法及相關(guān)法律法規(guī)并未做詳細(xì)規(guī)定。同時無民事責(zé)任追責(zé)意味著損失很難追償,所有者權(quán)益難保證,《會計(jì)法》未涉及這方面的規(guī)定,其他法律法規(guī)關(guān)于會計(jì)核算違法行為的法律追責(zé)的規(guī)定也較少,這是目前會計(jì)業(yè)界法律責(zé)任方面存在的難題。本文以會計(jì)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(cái)務(wù)會計(jì)行為的法律責(zé)任演變過程進(jìn)行剖析,并將國內(nèi)外相關(guān)會計(jì)核算行為的法律責(zé)任進(jìn)行對比,預(yù)測其未來發(fā)展趨勢,提出制度上和實(shí)施中的可行措施,這些都亟待更多的法律、法規(guī)來充實(shí)和完善。同時,如何監(jiān)督會計(jì)核算違法行為,保證經(jīng)營者實(shí)施所接受的委托事項(xiàng),一直在不斷地制訂、修改和完善。在此基礎(chǔ)上各國形成了相應(yīng)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(shù)標(biāo)準(zhǔn)、監(jiān)督內(nèi)容和監(jiān)督方法。即便這樣,實(shí)踐中許多單位很難以統(tǒng)一標(biāo)準(zhǔn)制定詳細(xì)法規(guī),怎樣引導(dǎo)和規(guī)制會計(jì)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(lǐng)域和各類社會學(xué)科。所以,在立法技術(shù)方面,突出民事方面的經(jīng)濟(jì)追償。在機(jī)制設(shè)施完善方面,重點(diǎn)引入法律監(jiān)督機(jī)制、執(zhí)行保障機(jī)制及部門之間的聯(lián)動機(jī)制。鑒于目前遇到的會計(jì)方面法律的難題,期待構(gòu)建新的法律體系,《會計(jì)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(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.26

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