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“不做假账”是《会计法》上的法律规定,也是2001年朱镕基总理在视察上海国家会计学院时对全国广大会计人员提出的殷切期望。我国会计人员应该牢记总理的嘱托,诚实守信,不做假账。否则,依照《会计法》,会计人员将受到两个方面的制裁:(1)法律制裁。《会计法》第43条规定:“伪造、变造会计凭证、会计账簿,编制虚假财务会计报告,构成犯罪的,依法追究刑事责任。有前款行为,尚不构成犯罪的,由县级以上人民政府财政部门予以通报,可以对单位并处5,000元以上10万元以下的罚款;对其直接负责的主管人员和其他直接责任人员,可以处3,000元以上5万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予撤职直至开除的行政处分;对其中
The principle of ”accounting fraud“ is not only the legal provisions in the ”Accounting Law“ but also the ardent expectation that Premier Zhu Rongji put forward when he visited the Shanghai National Accounting Institute in 2001. Accountants in our country should bear in mind the exhortations of the prime minister, be honest and trustworthy, and do not make false accounts. Otherwise, in accordance with the ”Accounting Law“, accountants will be subject to two aspects of sanctions: (1) legal sanctions. Article 43 of the Accounting Law stipulates that: ”Forging, alteration of accounting vouchers, accounting books, preparation of false financial accounting reports, which constitute a crime shall be prosecuted for criminal responsibility according to law." Where the foregoing acts have not constituted a crime, the county-level The financial department of the people's government above shall notify him and may impose a fine of not less than 5,000 yuan but not more than 100,000 yuan on the unit. The directly responsible supervisor and other directly responsible personnel may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan; Staff members shall also be subject to administrative sanctions dismissed from their positions and dismissed by their units or relevant units in accordance with law;