The Improvement On The Syste Of Accounting Legal Obligation Of China

In this artile, I will do some comprehensive research and systematic analysis about the accounting legal obligation. And for an illustrative purpose, three main problems are studied in this paper. First, what is the accounting legal obligation's theoretical basis and behavior basis; Second, by reviewing Chinese accounting legal obligation's development, I want to know what is the reason for the encouragement of the development; Third, I try to analyse the shortcomings of the legislative situations of the accounting legal obligation in China and point out the way to a better solution.I have divided the paper into five parts:The first part is "The root of the accounting legal obligation". At first, I point out that the fiduciary duty will determine the direction of the accounting obligation. But to achieve the goal depends on the accounting legal obligation. Anyone who fails to perform his accounting obligations, or performs them in a manner which is not in conformity with the agreed terms shall bear the accounting legal obligation. Each step in the development of the accounting legal obligation is accompanied by the fiduciary duty's development in China. The fiduciary duty's tendency toward multipolarity has further enriched and developed the subject of the accounting legal obligation. On detailed analysis, we have found out there are two types of behavior basis. One is the accounting fraud, the other is the major accounting fault. I hope these classifications will provide the foundation for different types of the accounting legal obligation we will discuss next.The second part is "An introduction to the contents of the accounting legal obligation of China". In this part, I make an effort to discuss what is the chief causes of the accounting legal obligation's development by analysing the significant changes have taken place in China's political, economic and social fields over the past three decades. Then we can come to a conclusion that economic development has always been the basic forc in promoting the development of the accounting legal obligation in China. The fiduciary duty's development is an important factor to push the history of the accounting legal obligation forward, but not the decisive factor.By incorporating the third part,the fouth part and the fifth part together, I try to made clear the shortcomings of the current legislation and point out the way to a better solution. At the end of the article, we can engage in discussing on the accounting civil liability which is the most imperfect part of our own accounting legal obligation system to gain a better sence of the most appropriate and effective way to set up the new accounting civil liability system in China. We should give much attention to the changes that will take place not only in the economic but also in China's political and cultural fields in the future. The end of the article give a demonstration of all the different aspects of the accounting civil liability. That includes the subject of legal responsibility, criterion of liability and causal relationship etc. By doing this, I try my best to come up with some practical suggestions for promoting the construction of our country's accounting legal obligation system.