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本文从完善假账责任体系、强化假账司法治理、优化假账行政治理、创建假账仲裁救济机制和重构会计职业自律机制等五个反面论述了对假账进行治理的法律对策,对于完善我国的会计法律制度具有非常重要的借鉴价值。
This article elaborates the legal countermeasures on how to deal with fake accounts from the following five aspects: improving the accountability system of fake accounts, strengthening the judicial administration of fake accounts, optimizing the administration of fake accounts, setting up the mechanism of arbitration of fake accounts and reconstructing the self-discipline mechanism of accounting profession, China’s accounting legal system has a very important reference value.