会计信息失真民事责任立法刍议——基于2017《会计法》修订的冷思考  

Research on the Legislation of Accounting Information Distortion in Civil Liabilities

作　　者：姚明 金莎[2] 

机构地区：[1]铜陵学院法学院,安徽铜陵244061 [2]安徽职业技术学院财经商贸学院,安徽合肥230011

出　　处：《五邑大学学报（社会科学版）》2018年第3期62-65,共4页Journal of Wuyi University(Social Sciences Edition)

基　　金：铜陵学院2018年度人才科研启动基金项目"立法科学化与司法裁判公信力契合研究"的部分成果

摘　　要：目前《公司法》等3部法律及相关司法解释对会计信息失真民事责任虽有所涉及,但亦存在缺陷。2017年11月《会计法》的修订虽有诸多进步,但未能明确会计信息失真民事责任相关内容。未来应通过构建会计信息失真民事责任多元主体制度、厘清责任承担方式与范围、设置会计行业强制责任保险制度等,对会计信息失真民事责任进行统一法律规制。The Company Law,other related laws and judicial interpretations involve civil liabilities of accounting information but also have some defects. Although there many improvements to Accounting Law revised in November 2017,it does not clarify the civil liabilities in accounting information distortion. In the future,a multi-subject system regarding civil liabilities for accounting information distortion should be set up,the modes and scope of liabilities should be clarified,and a compulsory liability insurance system should be established to uniformly regulate civil liabilities for accounting information distortion.

关 键 词：会计行业 信息失真 民事责任 会计法 

分 类 号：D922.26[政治法律—经济法学]