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新《会计法》的颁布是当前市场经济发展和加强企业财务管理工作的需要,新会计法的实施规范了企业的会计法律责任,提高了企业的会计信息质量。本文从会计法律责任的定义出发,简单介绍了会计法律责任的分类,明确会计法律责任的必要性,指出现阶段对会计法律责任认识存在的不足,并且提出了相应的完善措施。
The promulgation of the new “Accounting Law” is the need of the current market economy development and strengthening the financial management of enterprises. The implementation of the new accounting law regulates the accounting legal responsibility of enterprises and improves the quality of accounting information of enterprises. Based on the definition of accounting legal liability, this article briefly introduces the classification of accounting legal liability, clarifies the necessity of accounting legal liability, points out the shortcomings of cognition of accounting legal liability at the present stage, and puts forward corresponding perfecting measures.