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Analysis of the legal liability of accounting information distortion

Author: MaZhaoRui From: www.yourpaper.net Posted: 2010-06-21 03:43:06 Read:
[Keywords] accounting information distortion analysis of the legal liability of
[Abstract] along with the establishment and improvement of the market economic system, the quality of accounting information is more and more attention from all circles of the society, "accounting law" as the standard accounting information is an important law, its content is insufficient.Based on analyzing the current legislative defects, put forward to the "accounting law" be specific measures to improve under the new situation, in order to escort role for improving accounting information quality.
30 years of reform and opening up, "accounting law" as the standard accounting practices, and ensure that the accounting information authenticity, integrity, strengthening economic management and financial management, improve economic efficiency, maintaining the legal order of the socialist market economy, to an important and positive role in promoting the process of accounting rule of law in china.However, due to historical reasons and era, China's accounting legislation has been in the dark ahead, and every time to revise and improve the process is inevitable demand of the times and the trend of economic development.Harmonic and the distribution of interests of dispute in the revision process, opportunities and challenges of the trade-offs between, determines the accounting legislation in several revisions, only is perfect, its disadvantages still exist, outstanding performance in the distortion of accounting information responsibility, we need to supplement and perfect.
1 "accounting law" the legal liability of accounting information distortion on the changes of regulations
Since the founding of new China, our country has experienced three "accounting law": in January 21, 1985 promulgated the "accounting law", "accounting law" revised in December 29, 1993, 1999 l0 month 31 days again revised "accounting law".Overall, little difference between 1985 and 1993 the accounting law, legal responsibility article number, words and content are similar, only the 5 Treaty of 500 words, while 1999 of the "accounting law" changes in the larger, 8 treaties of 1500 words, outstanding performance in the legal liability and responsibility main body types.
The main responsibility has experienced changes from 1985 to accounting personnel, unit leaders and higher unit leaders in 1993 to accounting personnel and unit leaders to 1999 unit leaders mainly, supplemented by accounting personnel.The reason is, the requirements of the market economy and establishment of modern enterprise system, to separate a first and foremost is the government.Nineteen eighties under the planned economy system syncretic of politics look forward to, all matters of business are regulated by the superior administrative unit, the unit leaders behoove to negative administrative liability of accounting information distortion.Therefore, the accounting law the twenty-eighth regulation in 1985: "the head of the superior administrative unit receiving the written report of accounting personnel in accordance with the provisions of the second paragraph of article nineteenth of this law, fails to make a decision without justifiable reasons, causing serious consequences, shall be given administrative sanctions."This fit in with the economic environment at that time.2O century 9O China's market economy, enterprises and departments have their stand on one's own, become self-financing business entities, the main responsibility accounting law also removed the superior unit leaders.Primary and secondary 1999 accounting law further draw the accountant and the legal responsibility of unit leaders, this is decades of accounting practice, people gradually recognize the status and role of accounting personnel.Whether in economic or in the administration, as a grass-roots workers accounting personnel are attached to the unit leaders, accounting personnel accounting supervision of accounting fraud, more responsible for the unit's leader, is obviously unreasonable.Therefore, this change is in accord with the facts.
Species in the legal responsibility, fully consistent with the provisions of legal liability of accounting law in 1985, 1993, 1999, accounting law responsibility category is still only administrative responsibility and criminal responsibility, but more details.Clearly the specific situation should bear the legal responsibility, such as a forty-second increase in 10 cases should be punished, forty-fourth and 45 of the accounting fraud of this limit, also has a more detailed description of forty-sixth of the unit leaders take revenge accountant behavior.In addition, the accounting law of 1985 and 1993 only general reference to administrative or criminal liability, but no subdivision.The 1999 "accounting method" in detail the legal responsibility of the species, including: correction within a prescribed time limit, a fine, suspension of qualification, its business license shall be revoked and criminal responsibility, increase the alternative type of punishment.The accounting law of 1999 also provisions of responsibility, individual may impose a fine of 2000 to 20000 yuan, the responsible units may impose a fine of 3000 - 50000 yuan.This change is not only convenient for law enforcement, but also conducive to the distortion of accounting information to divide and rule.However, the three part of the "accounting law" has no civil liability provisions, accounting personnel and unit leaders are not bear civil liability for compensation.
2 on the existing legislation defects
Lack of 2.1 accounting legislation
The 1999 "accounting law" revised first proposed the establishment of "the national unified accounting system", because the accounting system construction of unity is to carry out business activities, the unified management of the market economy premise and foundation work.Historical proof, there is no uniform accounting system cannot achieve the unified management of company economic and capital market.So, the "accounting standards" into the normative system, this is the proper meaning.However, the law does not mention the "accounting standards" a word.Especially in 2006, issued 39 accounting standards revised and new protocol, since January 1, 2007 in the implementation of the listing Corporation range, encourages other enterprises to carry out the situation, "accounting law" will be lagging behind.Because the legislative omission and fuzzy, the concept behind and punishment of the vulnerable, the legislative aim to achieve.A basic aim is to curb the 1999 amendments to the problem of information distortion, but from a practical view, the expected goal can not be achieved, but many new problems were exposed, the accounting fraud cases increased year by year, the false figures is more shocking.
2.The authenticity of accounting information lack of definition 2 specific and clear
China's current "accounting law" article first "will ensure that accounting information is true, complete" as the purpose of the legislation of the law, but does not specify what is true, complete, and what is the specific criteria, which bring difficulties to judicial work.In general, the accounting system and accounting standards are the rules of accounting information, but not as long as the accounting system and accounting standards, the accounting information is true, complete? There is such a case: 1997 Shenzhen a listing Corporation owe a bank of 160000000 yuan, the company will own 30000000 yuan worth of projects under construction through debt restructuring arrived off the liabilities of 160000000 yuan, while the price of 160000000 yuan to the projects in the repurchase.According to the provisions of the criteria for debt restructuring, the listing Corporation may confirm the operating income of 130000000 yuan, the bank can confirm the loss of debt restructuring.Listing Corporation, an increase of 130000000 yuan of profits, through repurchase, the book value of the fixed assets rose from 30000000 yuan to 160000000 yuan, which is not in violation of the provisions, because the recorded value of fixed assets is the actual purchase price plus the installation, debugging and other costs, the actual purchase price of the project is 160000000 yuan.If this is true, complete, anyone who do not want to accept, but the listing Corporation is not in violation of the provisions of the accounting system and accounting standards.Like many, if not a judgment standard, it is difficult to confirm the accounting information is true, complete, if not correctly judge, legal responsibility is impossible.
The main responsibility is not clear division of responsibility 2.3
The new "accounting law" stipulates the unit responsible person in charge of accounting work, the person in charge, the chief accountant, person in charge of the accounting office, the general accounting personnel and the units of the external relations are the accounting responsibility, forming a system of accounting, layers of control.But the specific legal liability of accounting and how to determine the lifting of regulations is not clear."The persons directly in charge and the other persons who are directly responsible for the meaning of" how to understand, very flexible, should be further clarified.The implementation of the new "accounting law", many people think that the general accounting personnel no longer negative accounting legal liability, this view is wrong, the "accounting law" article, and no legislation thought that.Legal liability aggravates the units responsible for the people, does not mean that the general accounting personnel responsibility relief, general accounting personnel still bear the legal liability of accounting.The new "accounting law" is based on the original "accounting law" on the legal liability of accounting units responsible for the people.
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