从经济因素分析我国会计法律责任  

Analysis of China's Accounting Legal Responsibility from Economic Factors

作　　者：武文燕[1] WU Wen-yan(Shanxi Politics and Law Institute for Administrators,Taiyuan Shanxi 030012,China)

机构地区：[1]山西省政法管理干部学院,山西太原030012

出　　处：《山西省政法管理干部学院学报》2018年第3期100-102,共3页Journal of Shanxi Politics and Law Institute for Administrators

摘　　要：会计工作的首要任务是反馈和监督企业的整体运行情况。会计信息除了供企业内部管理者使用外,也是与企业相关的外部各界了解掌握企业实际经营状况必不可少的手段,这就需要真实、准确、高品质的会计信息。保障会计信息的真实性与有效性,光靠经济主体的自觉行为是远远不够的,必须由法律法规来对经济主体的行为进行制约。而企业在相关法律政策的选择上,必然是以经济利益为首要的考虑要素,因此,对于会计法律责任的分析又兼顾了经济的因素。The primary task of accounting is to feedback and supervise the overall operation of the company. In addition to being used by internal managers,accounting information is also an essential means for corporate-related external parties to understand the actual operation of enterprises,so this requires real,accurate and high-quality accounting information. To guarantee the authenticity and effectiveness of accounting information,it is far from enough to rely solely on the conscious actions of the economic entities; laws and regulations must be used to restrict the actions of the economic entities. On the selection of relevant laws and policies,the company will surely take economic benefits as the primary consideration,so the analysis of accounting legal liability also takes account of economic factors.

关 键 词：会计 经济学 法律责任 

分 类 号：D922.26[政治法律—经济法学]