新《会计法》电视广播讲座〈摘要〉第三讲──贯彻实施新《会计法》的重大意义

• 作 者: 柯燕 沈德咏
• 出 处: 会计之友
• 发表日期: 2000年08期
• 关键词: 广播讲座 新《会计法》 行政处分 会计帐簿 政府财政部门 追究刑事责任 财务会计 行政责任 行政法律规范 打击报复

一、《会计法》有关法律责任的种类 （一）行政责任《会计法》的不少规定涉及对会计行为的行政管理，属于行政法律规范。《会计法》对违反这些行政法律规范的行为，规定了行政处罚和行政处分两种法律责任 １、行政处罚 １９９ ６年３月 １７日八届人大四次会议通过的《行政处罚

First, the “Accounting Law” on the types of legal responsibilities (A) the administrative responsibility “Accounting Law,” many of the provisions related to the accounting management of the administrative act, the administrative law. The “Accounting Law” stipulates two kinds of legal responsibilities for administrative penalties and administrative sanctions for violations of these administrative laws and regulations: 1. Administrative Penalties March 17, 2006 The “Administrative Penalties” passed at the Fourth Session of the Eighth National People’s Congress