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各单位的负责人违反《会计法》,将承担的法律责任可归纳为以下四方面: 1、违反会计制度规定的,对单位负责人可由县以上人民政府财政部门责令其限期改正,并处2000元以上、2万元以下的罚款;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行政处分。 2、伪造、变造会计凭证、会计帐薄、编制虚假财务会计报告,对单位负责人构成犯罪的,依法追究刑事责任;尚不构成犯罪的,由县以上人民政府予以通报,并可以处3000元以上、5万元以下罚款;属于国家工作人员的,还应当由其所在单位或者有关单位,依法给予撒职,直至开除的行政处分。
The persons in charge of each unit who violate the Accounting Law and the liability to be borne shall be classified into the following four aspects: 1. In violation of the provisions of the accounting system, the person in charge of a unit may be ordered by the financial department of the people’s government at or above the county level to make corrections within a prescribed time limit. Yuan or more and a fine of 20,000 yuan or less; those belonging to state staff shall also be subject to administrative sanctions by their units or relevant units in accordance with the law. 2, forged, altered accounting vouchers, accounting books, the preparation of false financial accounting reports, the unit responsible for constituting a crime, shall be held criminally responsible; not constituted a crime, by the people’s government at or above the county to be notified and can be at 3000 Yuan or more and a fine of less than 50,000 yuan. Those who belong to state staff shall also be given administrative sanctions in accordance with the law by their respective units or relevant units for dismissal.