会计信息失真中会计人员民事责任研究

会计信息监管对于解决代理人履行受托责任中的道德风险，以及解决信息不对称的问题具有重要意义。要保障会计信息的质量，会计师本身必须遵守其职业规则和证券法律。美国证券法制定了完善的会计师民事责任条款，以惩罚或制止会计人员的违法行为，对我国证券法的完善具有一定借鉴意义。

Study on Accountants' Civil Liability in Accounting Information Distortion

Regulation on accounting information attaches much importance to the resolution of moral risks in agents＇ performing stewardship responsibility and the settlement of information asymmetry as well. In order to ensure the quality of accounting information, accountants themselves must abide by professional rules and securi- ties law. U. S. Securities law sets down consummate articles ort the civil liability of accountants so as to punish or prohibit the illegal action of accountants, and is of certain significance to refer to in perfecting securities law in our country.