会计信息失真法律成因初探

会计信息失真是指会计信息不能真实地反映会计主体实际的经营业绩和财务状况.失真的会计信息不能客观的反映会计主体经济活动的实际情况,不但失去了其价值,还将导致错误的经济决策,给信息使用者乃至国家造成重大损失.关于造成会计信息失真的原因,目前我国会计法律责任体系中,着重规定了行政责任和刑事责任,而民事法律责任制度的缺位是会计信息失真的一个重要法律原因.

On the Legal Causes for Distortion in Accounting Information

Distortion in accounting information refers to the accounting information which can not correctly reflect the practical management achievement and financial condition of accountant main body.Since the accounting information distortion is unable to reflect objectively the practical condition of economical activity for accountant main body,the accounting information loses its value, wrong economical decisions are produced,and serious loss to the information-users even to the country are produced too.The reasons vary.But in this paper,the authors believe that the legal cause for this problem in China is the emphasis on the liabilities of administration and crime,but omission of the civil legal liability system.