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在企业中,会计工作的主要作用是帮助企业反馈和监督整体经济运行情况。因此,会计记录对于企业管理者及相关会计信息适用者了解企业的实际经营状况十分重要,肩负着重要职责。因此,对于开展会计活动的业务人员,需要深刻认识到自身工作肩负的责任,尤其是在法律方面的责任,时刻保持警醒的状态。因此,本文通过分析会计工作面临的法律责任,陈述目前相关法律法规中对会计违法行为的规定,最后对针对如何完善会计法律责任提出一些建议。
In enterprises, the main role of accounting work is to help enterprises to feedback and monitor the overall economic performance. Therefore, accounting records for business managers and relevant accounting information to understand the actual business situation is very important, has an important responsibility. Therefore, the business personnel engaged in accounting activities need to deeply understand their own responsibility to work, especially in the legal responsibility, always keep a watchful eye. Therefore, by analyzing the legal responsibility faced by the accounting work, this article states the current accounting laws and regulations in the provisions of accounting violations, and finally on how to improve accounting legal responsibility to make some suggestions.