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我国现行的《会计法》在有关的责任规定上不够完善,为了保障会计秩序,促进社会经济的良性发展,我们应当与时俱进修订有关规定,做好现行《会计法》中的刑事责任与《刑法》中的刑事责任的衔接问题,厘清行政处分,调整行政处罚的种类和幅度,增加民事责任的规定并加大会计从业人员侵权责任的承担,以适应时代发展的需求。
In our country, the current “Accounting Law” is not perfect in the related liability regulations. In order to protect the accounting order and promote the healthy development of the society and economy, we should keep pace with the times to amend the relevant provisions and do a good job of the criminal responsibility in the current “Accounting Law” The issue of the convergence of criminal liability in the Criminal Law clarifies the administrative sanctions, adjusts the types and magnitudes of administrative penalties, increases the provisions on civil liability, and increases the accountability of accounting practitioners in order to meet the needs of the development of the times.