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Duties and legal responsibilities of the liquidation of the company's accounting

Author: DongYanZhen From: www.yourpaper.net Posted: 2009-06-10 04:17:10 Read:
Liquidation of the company is in the case of a company facing termination bears the main body of the company's settlement obligations in accordance with the law, the program of the company's assets, liabilities, shareholders' equity, the company's situation comprehensive cleanup, disposition and distribution attributable to the elimination of the rights and obligations between the Company and other social subjects, thereby eliminating the legal personality of the company behavior. Dissolved due to merger or division, the remaining causes of termination, are subject to liquidation proceedings.

A connotation of company liquidation system

The main content of the liquidation of the company: First, the company is facing termination dissolution and bankruptcy, dissolution is divided into voluntary dissolution and compulsory dissolution. Liquidation can be divided into two kinds of ordinary liquidation and bankruptcy liquidation. Second, bears the main body of the liquidation of obligations based on their own interest in the assets of the company based on the company's major administrative privileges to be determined by the law for the obligations of the main causes for termination appears organized liquidation of the company, it is different from the liquidation group , the latter is the liquidation of the main temporary organization in the liquidation of the organization, appointed or selected specific operating company liquidation matters, this is the liquidation of the implementation of the main. Third, the contents of the liquidation of the company in accordance with the law, the program for a comprehensive clean-up of the company's assets, liabilities, equity, the company's situation, disposition and distribution. The company's creditors, debt is mainly to identify and analyze the nature of the credit and debt and recover and settle reasonable basis to recover the debt, paying off debts, the placement of the company's workers, the distribution of surplus property to shareholders. Fourth, the purpose of liquidation of the company attributable to the elimination of the rights and obligations between the Company and other social subjects, thereby eliminating the legal personality of the company.

Second, the the company liquidation significance

Responsibility of the Company's shareholders and corporate responsibility, limited corporate system has become the greatest since the pioneering work of human society since entered the commodity economy. But at the same time, the advantages of this legal system for malicious investors use, caused by the abuse of corporate personality, harm the interests of the counterparties. The liquidation of the company as a corporate governance structure in the last end of the the company legal relationship, the only way to fight corporate qualifications, not only to protect the interests of shareholders, and to protect the interests of creditors, clear the corporate system defects sharp weapon. Clean up the property of the company, the business of taking after carding liquidation proceedings to recover the company claims, to settle the debts of the company, the distribution of surplus property be maintained so that the interests of creditors, the normal economic order and social integrity can be maintained.

Third, the liquidation of the company accounting duties

The company in the process of liquidation, to fulfill certain proceedings of liquidating the assets of the company, the company's debt is settled, the company's remaining assets allocated between the shareholders and the appropriate accounting treatment is the main content of the liquidation process . Therefore, the dissolution and liquidation of the accounting process is very important and great responsibility accounting. Due to bankruptcy, dissolution, revocation and other reasons to stop normal operations, the declared closed down before accounting work, said the liquidation accounting. Liquidation accounting major work is to define the enterprise can be used for the content and the value of assets to debts, defined debt payments be realized non-cash assets, debt, allocation of the remaining property after the debt settlement and paying the liquidation expenses. Above is the liquidation of the company in the accounting duties, under normal circumstances is even more important is the legal responsibility of the accounting in the liquidation of the company, and this article in particular discussed the legal responsibility of the liquidation of the company accounting.

Liquidation of the company accounting liability

1, the accounting liability Imputation rules
In the construction process of the accounting liability system, determine the principle of attribution of science is to build the basis of the entire accounting system of liability. The responsibility principle, is confirmed according to the criteria established by law and prosecute the perpetrator liability rules, the basis and standard of liability is to determine the behavior of people. In theory, the principle of attribution of liability has two categories: First, subjective responsibility principle, also known as the principle of fault liability; Objective Imputation principle, also known as no-fault liability principle.
Fault liability principle the only behavior talent liable for damages based on intentional or negligent infringement of others' rights and interests, and cause damage to the case. Specifically, is the fault, no responsibility, no-fault responsibility. Its essence is to determine the attribution of responsibility according to the subjective state of mind of the perpetrator, is a rational freedom law. "Because the individual has, to the best of his attention, was exempt from tort liability, the free unfettered ingenuity can play, everyone has the best attention, general damages can also be avoided, Social Security can be protected." In short, if a person's conduct was the legal and ethical requirements of the degree of attention, their behavior is above reproach, such as accidents. Fault liability principle at fault for the imputation of constituent elements and the final elements, as an important basis for the scope of responsibility of the perpetrator, to determine the person's standards of behavior conducive to harmonize conflicting interests, safeguard social justice. A long time, whether civil law or common law system countries, accounting professionals basically taken this principle, the basic spirit of social valuation is to ask the relevant conduct, so that the behavior of non-boundaries and lines of responsibility be a clear division of help should bear the responsibility for the form and scope of responsibility to accurately determine.
Principle of liability without fault, no fault causes damage to others, related damage reason is required by law to assume the Principle of Liability. The application of this principle is not primarily the fault of the perpetrator, but based on the damage to the fact that the objective existence, its purpose is to compensate the victims for losses suffered. Into the twentieth century, no fault liability principle has a place in the field of accounting profession. It has many causes: "tort law" to establish a direct impact on the Principles of Responsibility accounting responsibilities, the company's financial fraud and fraud community to improve the accountability requirements of the accounting profession, the accounting profession duties difficult process and quality and other visual observation of the outside world.
Both reflect the functions of the accounting and audit verification process, there are a lot of subjective judgment. The characteristics of the accounting professional activities highlighting the principle of liability without fault for the accounting liability unreasonable that no-fault liability reflects the high expectations of the public accounting professional behavior and accounting information provided "guarantee". Moreover, the principle of fault liability standardizing accounting behavior while respecting the relative freedom of the accounting behavior, it established the accounting liability has played the role of education and prevention, to maintain an appropriate degree of flexibility allows the accounting system of liability. Therefore, fault liability principle should be selected as the principle of attribution of the accounting liability.
2, the existing laws of liquidation accounting provisions of the liability and its less than
The existing law on the liquidation accounting liability provisions. First, the administrative responsibility. The provisions of Article 205 of the Companies Act, the company undergoes liquidation, concealing assets on the balance sheet or inventory false records or unliquidated obligations assigned company property, the responsibility of the company registration authority to correct and impose occult property or punishable by a fine of between 10,000 and 100,000 yuan or less the unliquidated debt before allocating the amount of property more than five percent of a fine of not less than ten percent; directly in charge and other directly responsible personnel.
Section 208 of the Companies Act, the provisions of paragraphs 1 and 2 of undertake asset evaluation, verification or authentication provide false materials, the company registration authority to confiscate the illegal income, impose a fine of more than five times the illegal income, and can shall be ordered by the relevant departments of the agency business, rescission of the qualifications of the persons directly responsible revoke its business license. Undertake asset evaluation, verification or authentication institutions provide significant missing report due to negligence, the company registration authority shall be ordered to correct a serious case, shall be fined not more than five times the amount of the proceeds, and can be ordered by the relevant departments in accordance with the law the institution to suspend business, revoke the qualification certificates of the persons directly responsible revoke its business license.
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