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对虚假会计信息认定相关责任人按比例承担法律责任是国际发展趋势。本文认为,必须明确虚假会计信息、相关责任人及其法律责任比例认定的主体。会计师事务所和法院由于自身的局限,不能作为虚假会计信息认定及法律责任边界界定的适格主体。司法会计鉴定中心由于具备会计与法律方面的专业知识,加之其社会地位的独立性、权威性,使其具有其他机构不可比拟的专业性、公正性。能够成为未来虚假会计信息法律责任认定的适格主体。
It is an international trend to assume legal responsibility for those responsible for false accounting information. This paper argues that it is necessary to clarify the subject of false accounting information, the relevant responsible persons and the proportion of their legal liabilities. Accounting firms and courts, due to their own limitations, can not serve as the appropriate subject for the definition of false accounting information and the boundary of legal liability. Due to its professional knowledge of accounting and law and its independent and authoritative social status, the judicial accounting appraisal center has its own professionalism and impartiality unmatched by other agencies. It can become the appropriate subject to identify the legal responsibility of false accounting information in the future.