论会计信息失真的法律制裁  

Discussion on the Legal Sanction to Accounting Information Distortion

作　　者：袁求真[1] 马立春[1] 刘文涛[2] 

机构地区：[1]宜春学院审计处,江西宜春336000 [2]广东技术师范学院,广东广州510000

出　　处：《科技情报开发与经济》2007年第19期181-182,共2页Sci-Tech Information Development & Economy

摘　　要：论述了在解决会计信息失真问题中应完善的几项法律制裁措施,包括会计信息失真的查处、认定、处罚、法律责任和举证责任。This paper expounds several legal sanction measures that should be perfected in solving the accounting information distortion problem, which include the investigation and prosecution, cognizance, punishment, legal responsibility and burden of proof.

关 键 词：会计信息失真 法律制裁 民事赔偿 

分 类 号：F23[经济管理—会计学]