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自《会计法》1999年第二次修订以来,我国经济社会发生了深刻变革,《会计法》的第三次修订势在必行。本文认为《会计法》的修订应进一步确立《会计法》作为会计法律体系中基本法和上位法的地位,鉴于目前会计人员管理的难度和效果,建议《会计法》从财务会计报告入手构建间接会计管理体系;针对会计违法行为造成利益相关者损失的情况,建议引入民事赔偿责任以健全《会计法》中民事责任制度。
Since the Second Amendment to the Accounting Law in 1999, profound changes have taken place in our economy and society. The third revision of the Accounting Law is imperative. This paper argues that the revision of the Accounting Law should further establish the position of the Accounting Law as the basic law and the supervisory law in the legal system of accounting. In view of the difficulty and effect of current accounting staff management, it is suggested that the Accounting Law start from the financial accounting report to establish the indirect accounting Management system. In view of the situation that the accounting violation causes the loss of the stakeholders, it is suggested to introduce the civil liability for compensation to improve the civil liability system in the Accounting Law.