(一)法律责任体系存有缺陷。企业作为会计核算的主体,是原始会计资料的制作者,应对会计信息的真实性承担首要责任,这也是《会计法》的明确规定。可在具体的法律责任追究制上,会计师事务所和注册会计师承担的法律责任,要比企业大的多。如对会计信息披露违法违规案件的行政处罚,《证券法》规定对上市公司及其管理当局的行政罚款幅度为30-60万元,可能只是违法所得的 (A) legal liability system is flawed. As the main body of accounting, enterprises are the creators of the original accounting data, and bear the primary responsibility for the authenticity of the accounting information. This is also the explicit stipulation of Accounting Law. In specific legal accountability system, accounting firms and certified public accountants bear the legal responsibility, much larger than the business. Such as accounting information disclosure violations of law and administrative penalties, “Securities Law” provides for listed companies and their administrative authorities administrative penalty range of 30-60 million, may only be illegal income