会计信息失真民事责任问题研究

发布时间：2018-01-23 05:08

本文关键词： 会计信息失真民事责任赔偿　出处：《西南财经大学》2010年硕士论文　论文类型：学位论文

【摘要】：会计信息失真现象在市场中普遍存在,严重危害经济运行,并能给会计信息使用人造成现实损害。实践中已经出现了大量与此有关的案例,造成了无法估量的后果,甚至引发了全球性的金融海啸。因此,会计信息失真现象正受到越来越多的关注。尽管后果十分严重,但会计信息失真却呈现出愈演愈烈的趋势,成为制约经济社会健康发展的重要屏障之一,通过法律手段治理会计信息失真现象已经成为当务之急。反观我国当前的立法状况,会计信息失真在多数情况下仅产生刑事责任和行政责任,而在具体适用上又因缺少配套制度而难以操作,使会计主体违法成本大大降低,相比于会计信息失真可带来的收益,无异于鼓励会计信息失真。造成违法成本过低的一个重要原因在于立法上缺少会计信息失真民事赔偿责任制度。目前,仅在《证券法》和《公司法》等少量法律中出现了会计信息失真民事赔偿责任制度的有关规定,这些规定适用范围较窄,强度不足,配套不完善,难以有效发挥遏制会计信息失真现象的作用。完善会计信息失真民事赔偿责任制度是规范会计行为,遏制会计信息失真现象,是保护会计信息利益相关人合法权益,维护社会公平正义的必然要求,也是保持社会经济平稳健康发展的必然要求。完善会计信息失真民事赔偿责任制度,首先要借鉴会计学界已有的研究成果,准确把握会计信息失真行为,根据会计主体的主观过错情况进行科学分类；其次,要正确认识会计信息失真与损害结果之间的因果关系,综合考虑决策影响度等因素,划分责任；同时,在责任承担主体上,可以探索对会计主体负责人的民事补充赔偿责任的设定,使责任制度更趋完善,也从源头上预防会计信息失真现象。
[Abstract]:Accounting information distortion is widespread in the market, seriously endangering the economic operation, and can cause real damage to the users of accounting information. In practice, there have been a large number of cases related to this. Has caused incalculable consequences, even triggered a global financial tsunami. Therefore, accounting information distortion is getting more and more attention, although the consequences are very serious. However, the distortion of accounting information has shown a growing trend, which has become one of the important barriers restricting the healthy development of economy and society. It has become an urgent matter to control the distortion of accounting information through legal means. Looking back at the current legislative situation in our country, accounting information distortion only produces criminal responsibility and administrative responsibility in most cases. However, it is difficult to operate because of the lack of supporting system, which greatly reduces the illegal cost of accounting subject, compared with the benefit that accounting information distortion can bring. It is no different from encouraging accounting information distortion. An important reason for the low illegal cost lies in the lack of civil liability system of accounting information distortion in legislation. Only in the "Securities Law" and "Company Law" and a small number of laws have appeared the accounting information distortion civil liability system of the relevant provisions, these provisions are relatively narrow scope of application, insufficient intensity, supporting imperfect. It is difficult to play an effective role in curbing the distortion of accounting information. Perfecting the civil liability system of accounting information distortion is the inevitable requirement of standardizing accounting behavior, containing the phenomenon of accounting information distortion, protecting the legitimate rights and interests of the stakeholders of accounting information, and maintaining social fairness and justice. Perfect accounting information distortion civil liability system, first of all, we should learn from the existing research results in accounting, accurately grasp the accounting information distortion behavior. Scientific classification is carried out according to the subjective fault of the accounting subject; Secondly, we should correctly understand the causality between the distortion of accounting information and the result of damage, consider comprehensively the factors such as the degree of influence of decision making, and divide the responsibility; At the same time, in the subject of responsibility, we can explore the establishment of the civil supplementary liability of the principal person in charge of accounting, make the liability system more perfect, and prevent the distortion of accounting information from the source.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D923;F233

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