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本文认为,会计信息能引导社会资源的优化配置,为保证会计信息具有相关、可靠等质量特征,可以从责任的角度进行研究。根据会计信息的产生过程,会计信息的责任主体包括上市公司、企业管理当局、会计人员、会计师事务所、注册会计师等。责任主体对会计信息的责任包括法律责任和道德责任,其中法律责任又包括行政责任、刑事责任和民事责任三种形式。道德责任主要包括会计人员和注册会计师未遵循与其职业活动相适应的道德原则和行为规范所应承担的后果。
This paper argues that accounting information can guide the optimal allocation of social resources. To ensure that accounting information has relevant and reliable quality characteristics, it can be studied from the perspective of responsibility. According to the accounting information generation process, the main body of responsibility of accounting information includes listed companies, enterprise management authorities, accountants, accounting firms, certified public accountants. The responsibility of the main responsibility for accounting information includes legal liability and moral responsibility, of which legal responsibility and administrative responsibility, criminal responsibility and civil liability in three forms. Moral responsibility mainly includes accountants and certified public accountants failed to comply with their professional activities to adapt to the moral principles and norms should bear the consequences.