一、会计法律责任的含义法律责任 ,是指行为人违反法律规定而应当承担法律上的不利后果。会计法律责任 ,是法律责任的一个具体方面 ,是指与从事会计有关的人员 ,因违反有关会计法律法规所应承担的法律上的不利后果。广义的会计法律责任是指单位或个人在会计行为中因违反会计法 First, the meaning of accounting legal responsibility Legal liability, refers to the perpetrator in violation of legal provisions and should bear the legal adverse consequences. Accounting legal responsibility is a specific aspect of legal liability, refers to the accounting and accounting personnel, due to violation of relevant accounting laws and regulations should bear the legal adverse consequences. The broad legal liability of accounting refers to the unit or individual accounting practices because of violations of accounting law