论文部分内容阅读
我国会计工作法律责任的风险界定不明确,使得我国出现大面积的提供虚假会计信息的行为。我国会计工作法律责任的现状不容乐观,会计信息存在较强的失真性,会计工作人员的相关法律意识极其薄弱,严重阻碍了我国会计行业的发展。尽管我国会计工作法律责任的现状不容乐观,但是我国的会计企业负责人采取了一系列的有效措施来防范我国会计工作中出现的提供虚假会计信息行为的产生。这些措施在一定程度上遏制了提供虚假会计信息行为的产生,为我国会计行业营造了一个安全舒适的工作环境。
The definition of the legal liability of accounting work in China is not clear, which makes our country have a large area to provide fake accounting information. The status quo of accounting legal liability in our country is not optimistic, there is a strong distortion of accounting information, and the legal awareness of accounting staff is extremely weak, which seriously hinders the development of accounting industry in our country. Although the status quo of legal responsibility in accounting work in our country is not optimistic, the responsible persons of accounting firms in our country have adopted a series of effective measures to prevent the emergence of false accounting information appearing in our accounting work. These measures to a certain extent curb the production of false accounting information, creating a safe and comfortable working environment for the accounting profession in our country.