湖南财经高等专科学校学报
湖南財經高等專科學校學報
호남재경고등전과학교학보
Journal of Hunan Financial and Economic College
2010年
5期
16~18
,共null页
会计假账 刑事责任 制度
會計假賬 刑事責任 製度
회계가장 형사책임 제도
account＇s false account; criminal responsibility; system
我国上市公司会计假账十分严重,记假账已成为各国社会公害、世界性难题,会计假账是横跨会计学、法学、经济学等多门学科的综合性问题,会计假账刑事责任是会计假账责任体系中处罚力最强、威慑力最大、约束力最硬的一种假账责任,在治理经济犯罪中具有举足轻重而无法替代的效应。在分析现行假账刑事责任制度缺陷的基础上,对现行假账刑事责任制度的完善进行了探讨,以加大打击会计假账行为的力度,维护市场经济健康有序发展。
我國上市公司會計假賬十分嚴重,記假賬已成為各國社會公害、世界性難題,會計假賬是橫跨會計學、法學、經濟學等多門學科的綜閤性問題,會計假賬刑事責任是會計假賬責任體繫中處罰力最彊、威懾力最大、約束力最硬的一種假賬責任,在治理經濟犯罪中具有舉足輕重而無法替代的效應。在分析現行假賬刑事責任製度缺陷的基礎上,對現行假賬刑事責任製度的完善進行瞭探討,以加大打擊會計假賬行為的力度,維護市場經濟健康有序髮展。
아국상시공사회계가장십분엄중,기가장이성위각국사회공해、세계성난제,회계가장시횡과회계학、법학、경제학등다문학과적종합성문제,회계가장형사책임시회계가장책임체계중처벌력최강、위섭력최대、약속력최경적일충가장책임,재치리경제범죄중구유거족경중이무법체대적효응。재분석현행가장형사책임제도결함적기출상,대현행가장형사책임제도적완선진행료탐토,이가대타격회계가장행위적력도,유호시장경제건강유서발전。
Account＇s false account is a comprehensive problem which involves accounting,law and economics which has become a puzzle for the world.The criminal responsibility of account＇s false account is the most serious punishment,the strongest deterrence and the most powerful constraint,taking a critical and irreplaceable role in controlling economic crime.Based on the analysis of the defects of the present system,this article discusses on how to improve the criminal responsibility system to maintain the healthy and ordered development of market economy.
