会计法律责任探讨

会计法律责任主要是指编造和提供虚假会计信息,或称会计造假的责任。不少单位及工作人员,尤其是会计人员在会计法律责任的认识上存在不少误区,以致于在处理会计事务过程中缺乏应有的责任意识,工作偏差、错漏现象较多。改进会计法律责任的认识,明确会计法律责任的承担,对于会计信息质量的提高有很大的裨益。

The Discussion about Accounting Legal Liability

Accounting legal liability mainly refers that compiles and provides false accounting information,or called the responsibility of accountant creating fake.Many units and the staff,the accounting personnel in particular have many erroneous zones to the understanding of accounting legal liability,so that they lack enough recognition of liability in processes of dealing with accounting business,the work deviation,the errors and omissions are very heavy.Improving the understanding of accounting legal liability,brightening the undertaking of accounting legal liability has very great benefits on quality enhancement of accounting information.