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伪造、变造、隐瞒会计假账者是违法、犯罪行为,对此,《会计法》、《公司法》、《证券法》、《刑法》、《中华人民共和国注册会计师法》等有明确规定:(1)《会计法》第26条规定:单位领导人,会计人员和其他人员伪造、变造、故意毁灭会计凭证、会计账簿、会计报表和其他会计资料的,或者利用虚假的会计凭证、会计账簿、会计报表和其他会计资料偷税或者损害国家利益、社会公众利益的,由财政、审计、税务机关或者其他有关主管部门依据法律、行政法规的职责负责处理,追究责任;
It is illegal and criminal to fake, change and conceal the accountant’s fake accounts. There are clear stipulations about “Accounting Law”, “Company Law”, “Securities Law”, “Criminal Law”, “Law of the People’s Republic of China on Certified Public Accountants” : (1) Article 26 of the Accounting Law stipulates that unit leaders, accountants and other personnel shall forge, alter, intentionally destroy accounting vouchers, accounting books, accounting statements and other accounting materials, or use false accounting vouchers, Accounting books, accounting statements and other accounting materials to evade taxes or damage the interests of the state or the public, shall be handled and prosecuted by the finance, auditing and tax authorities or other competent departments in accordance with the duties of laws and administrative regulations;