规制会计信息造假的法律思考

导致会计信息造假的原因很多,经济与政治利益的驱动、监督管理机制的不协调、会计法律体系的不完善等都是会计信息造假的诱因。会计信息造假会给国家、企业及会计行业本身造成严重的后果,因此,我们有必要从明确会计法律责任主体的范围、改变举证责任方式、加大惩罚力度、完善会计法规体系这四个方面来完善相关的法律制度,以达到预防会计信息造假的目的。

Regulating Accounting Information Falsification

Accounting information falsification is caused by many factors such as drive of economic and political interests, lack of coordination of supervision mechanism, imperfection of accounting law system. Accounting information falsification will do harm to nation, enterprises and accounting profession itself. Therefore, it is necessary for us to perfect relevant legal system to prevent accounting information falsification from the following aspects： defining accounting legal subject＇ s range, changing evidence - offering responsibility method, intensifying punishment, perfecting accounting legal system.