浅析关于会计工作的法律责任 毕业论文.doc

浅析关于会计工作的法律责任_毕业论文高等教育自学考试毕业论文封面
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浅析关于会计工作的法律责任
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摘要
会计,首先表现为单位的一项管理活动,也就是对本单位的经济活动进行核算和监督。但会计在处理经济业务事项中所涉及的经济利益关系则超出本单位的范围,直接或间接的影响有关方面的利益。目前随着经济的发展,利益的加大,我国会计工作秩序中存在着既严重又普遍的问题:假账泛滥、会计信息失真、单位负责人违法干预、会计人员执法环境差等,社会主义市场经济是法治经济,因此,针对会计工作存在的问题,要用法律、法规、合同等不同形式进行必要的约束。会计行为本身理所当然应加以规范。经济与社会事业越发展财会工作越重要,作为“反映、监督与控制”财务运行的主体——会计人员责任十分重大,尤其是在当前社会主义市场经济条件下会计的法律责任更加突出。因此,加强对会计的依法管理已是一个十分重要十分迫切的使命。
关键词:会计工作;法律责任;责任认定;原则;对策
The law on any of accounting work
Abstract
Accounting, the first performance of a management activities for the unit, also is the economic activities of accounting and supervision in their own units. But accounting in dealing with economic business matters involved in the economic interests relationship is beyond the scope of this unit, directly or indirectly affect the interests of the relevant parties. Now with the development of economy, the interests of more, order exists in the accounting work in our country is serious mon problem: the proliferation of false accounting, accounting information , people responsible for the illegal intervention, accounting personnel, and poor law enforcement environment. Socialist market economy is the legal economy, therefore, for accounting problems, with their laws, regulations, contracts and other forms necessary constraints. Accounting for granted in itself should be regulated. Learn and absorb the full market economy legal system of accounting, the main responsibility in accounting, accounting accounting rules, internal control system, the auditing and punish illegal accounting practices ect are reflecting the market economy on mon accounting requirements. The more important accounting work, as a “reflecting, supervision and control” the main financial operations- accounting staff is very important responsibility, especially in the current socialist market economy under the conditions of the liability of accounting i