發(fā)布時間：2018-12-12 03:05

【摘要】：隨著市場經(jīng)濟(jì)的不斷發(fā)展和完善,我國經(jīng)濟(jì)水平也有了質(zhì)的飛躍,我國已經(jīng)成為世界經(jīng)濟(jì)體系中最重要的生產(chǎn)大國,也是各類企業(yè)發(fā)展最為迅速的國家之一,但是伴隨著經(jīng)濟(jì)的高速發(fā)展,與之而生的問題也層出不窮。要保障企業(yè)能夠健康有序的在市場中運(yùn)轉(zhuǎn),會計(jì)信息的質(zhì)量顯得非常重要,在此基礎(chǔ)上,會計(jì)信息還能反應(yīng)出企業(yè)當(dāng)前狀況下的經(jīng)營模式以及盈利情況,保證會計(jì)信息的質(zhì)量真實(shí),準(zhǔn)確,是一個企業(yè)走上可持續(xù)發(fā)展道路的重要途徑,在諸多條件的限制下,要厘清會計(jì)在企業(yè)中承擔(dān)的法律責(zé)任,要怎樣去規(guī)范會計(jì)行為,就成為了當(dāng)下應(yīng)當(dāng)去深究探討的話題。本文以會計(jì)法律責(zé)任為主題,以易于理解的文字,在經(jīng)濟(jì)法理論的基礎(chǔ)上,對會計(jì)法律責(zé)任的概念進(jìn)行了解釋并且對各個會計(jì)法律主體進(jìn)行分析和對比。對我國會計(jì)法律體系的確立其重要性和意義進(jìn)行了較為深入的研究說明。我國會計(jì)法律體系當(dāng)下依然存在漏洞和缺陷,比如說會計(jì)法與相關(guān)法律制度的不協(xié)調(diào),存在著部分內(nèi)容的重復(fù)或者對于一些經(jīng)濟(jì)行為的規(guī)范存在漏洞。以及會計(jì)法律法規(guī)對于會計(jì)法律責(zé)任制度的規(guī)定并不是很詳細(xì),這都需要法律工作者去研究和探索,結(jié)合實(shí)際需要,制定更加貼近實(shí)際的法律制度。最后針對當(dāng)今我國會計(jì)法律體系存在著各種漏洞,對于我國會計(jì)法律體系的構(gòu)建進(jìn)行了一些大膽的設(shè)想和探索,從完善現(xiàn)有會計(jì)法到構(gòu)建民事賠償制度、司法鑒定制度、司法移送制度等都有相關(guān)的分析說明,希望此文對于建設(shè)更加完備的會計(jì)法律制度有一定的借鑒作用。
[Abstract]:With the continuous development and improvement of the market economy, the economic level of our country has also made a qualitative leap. China has become the most important production country in the world economic system, and is also one of the countries with the most rapid development of all kinds of enterprises. But with the rapid development of the economy, problems with it also emerge one after another. In order to ensure the healthy and orderly operation of enterprises in the market, the quality of accounting information is very important. On this basis, accounting information can also reflect the current business model and profitability of the enterprise. To ensure the quality of accounting information is true and accurate, it is an important way for an enterprise to take the path of sustainable development. Under the restrictions of many conditions, it is necessary to clarify the legal responsibility of accounting in the enterprise, and how to regulate accounting behavior. It has become a topic that should be explored in depth. On the basis of the theory of economic law, this paper explains the concept of accounting legal liability and analyzes and contrasts each accounting legal subject with the subject of accounting legal responsibility. The importance and significance of establishing accounting legal system in China are explained. At present, there are still loopholes and defects in the accounting legal system of our country, such as the disharmony between accounting law and related legal system, the duplication of some contents or the existence of loopholes for some economic behavior norms. And accounting laws and regulations for accounting legal liability system is not very detailed, which requires legal workers to study and explore, combined with the actual needs, to formulate a more realistic legal system. Finally, aiming at the various loopholes existing in our country's accounting legal system, we have carried out some bold ideas and explorations on the construction of our country's accounting legal system, from perfecting the existing accounting law to constructing the civil compensation system and the judicial expertise system. The judicial transfer system and so on have the related analysis explanation, hoped this article has the certain reference function to the construction more complete accounting legal system.
【學(xué)位授予單位】：吉林財(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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