企业会计涉假民事法律责任研究

企业会计涉假的根本动力在于追求不法而超额的收益,与此同时,会计涉假必然损害与其交易相对人或第三人的合法权益。因此,在市场经济条件下,会计涉假企业及其有关责任人应当承担民事责任,赔偿给他人造成的损失。这不仅是经济、社会发展的要求,而且也是法制健全的需要。企业会计涉假民事责任,在不同场合其性质不同,或缔约过失责任,或侵权责任,相应地其赔偿范围及其认定也有所不同。

A Research into the Civil Liability of Enterprises Drawing up Deceitful Accounting Data

The motive for some enterprises to draw up deceitful accounting data lies in their wish to pursue illegal and excess income. However, this behavior inevitably damages the legal rights of their correspondents or the third party in the trade. Therefore, under the conditions of market economy, these enterprises and their selevant persons responsible should undertake the civil responsibility. This is not only the request of the economical and social development, but also the reasonable demand of a solid legal system. The responsibility, under different situations, may belong to liability for wrongs in conclusion of contracts, or tort liability.