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新《会计法》首次明确了企业负责人为本企业会计行为的责任主体,是会计行为的第一责任人,明确了企业会计责任主体的法定职责和法律责任,加大了对违法会计行为的惩治力度。提高法制观念是企业负责人防范会计法律责任风险的基本前提;建立健全有效的内部控制制度,发挥内部审计的监督职能是企业负责人防范会计法律责任风险的有力保证。
For the first time, the new “Accounting Law” clearly defines the principal responsible person of a business as the principal part of the accounting behavior of the enterprise, the first responsible person of the accounting act, clarifies the statutory responsibilities and legal responsibilities of the principal part of an accounting accountant, and increases penalties for the illegal accounting act Strength. To improve the concept of the legal system is the basic premise for the person in charge of enterprise to guard against the legal liability risk of accounting. Establishing a sound and effective internal control system and giving full play to the supervisory function of internal audit are powerful guarantees for the person in charge of the enterprise to guard against the legal liability risk of accounting.