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会计法的制定与实施对于强化企业经济管理与财务管理有着十分关键的作用,其能够推动会计工作效用的实现,使得会计工作更好的推动社会进步,促进经济发展。各种类型的会计违法与犯罪活动都会严重阻碍我国经济的发展,同时侵害到债权人、股东、社会和国家的利益。然而当前我国会计法的相关规定依然存在一些不足之处亟待解决,需要进一步的完善与优化,以使得会计法律责任制度能够严格统一。文章主要针对中国会计法律责任制度的完善进行研究。
The enactment and implementation of accounting law are very crucial to strengthening the economic management and financial management of the enterprise. It can promote the realization of the utility of accounting, make the accounting work better to promote the social progress and promote the economic development. Various types of accounting irregularities and criminal activities will seriously hamper the economic development of our country and at the same time infringe the interests of creditors, shareholders, society and the country. However, there are still some shortcomings in the relevant provisions of China’s accounting law, which need to be further improved and optimized so that the system of accounting legal liability can be strictly unified. The article mainly studies the consummation of China’s accounting legal responsibility system.