会计信息失真法律责任的缺失与完善  

The Deficiency of Legal Responsibility in Accounting Information Distortion

作　　者：张国华[1] 姜莉[2] 何延彬[3] 

机构地区：[1]厦门大学会计发展研究中心,361005 [2]哈尔滨商业大学,黑龙江哈尔滨150028 [3]黑龙江省审计厅,150001

出　　处：《商业研究》2008年第1期137-140,共4页Commercial Research

基　　金：黑龙江省教育厅海外学人项目阶段性研究成果,课题编号1151hq024

摘　　要：会计信息失真造成经济秩序混乱,不但影响市场经济的正常运行,而且损害了国家和投资者的根本利益。大量事实表明,会计信息生产、披露和监督过程中之所以存在违法行为,无不与巨额利益的诱惑相关,是主观上的有意所为。因此,通过完善会计信息失真的法律责任来制约人为因素的影响,保证会计信息质量就显得尤为重要。The distortion of accounting information may cause disorderly economis operation, which can not only influence the normal market economy, but also demage the national and investor＇s benefit. The surrey indicates that in the process of accoanting information providing, publicising and governing, these illegal acts are all related to the huge temptation of benefit as a result of subjective mind. The paper suggests that the legal responsibility should be strengthend to regulate the artificial elements causing distorted accounting information so as to eusure the quality of accounting information. K

关 键 词：会计信息失真 法律责任 会计法 

分 类 号：F213.5[经济管理—国民经济]