The Evolution From Civil Liabilities To Criminal Liabilities

Both criminal law and civil law are substantive law,they are similar in many parlance and concepts.But,they also have independent personalityies,they are different in properties, key points and so on. Civil liabilities rise when civil subjects breaks their own duty , it is mainly a means of civil remedy; criminal liabilities are the legal responsibility which the criminals must take when they have committed crimes,and, the specific performance of criminal liabilities are the obligation to accept the criminal trial of the judiciary and the penal punishment. However, they are not absolutely contradictory, to a certain extent, criminal liabilities complement and protect civil liabilities. On the other hand, simply criminal liabilities can not turn social relations back to the former status, and civil liability can play this role. From another perspective,there are possibilities that civil liabilities evolute to criminal liabilities, in this way,the individuals and the social order can be protected in a more comprehensive perspective. This paper will analyze this situation.Chapter I introduces the acts of Certified Public Accountants and the related judgements in the Yinguangxia Event. Yinguangxia Event was once a big hit, the case was widely influential, resulting in huge losses, and afterwards, the major parties in the event are subject to the law and severely punished. This article will focus on the registered accountants in the entire case and therefore the role they have played.In the Yinguangxia Event, registered accountants played a very important role,through the registered accountants'audited statements and other public offering documents, the main parties in the case obtained the trust of the public to get huge funds, thus accessed to a huge illegal profits. It is worth noting that in recent years, China's certified public accountants in the frequency of false hair, has seriously endangered the national stock market'securities,and even the healthy operation of the entire national economy. Just for this reason, we selected the accountant's civil liability and criminal liability for analysis.The main contents of chapter II are the civil liability and criminal liability for accountants Certified Public Accountants play a very important role in the operation of a modern economy, to a certain extent,they bear the market order monitoring role of the national public authority in the past. In the enjoyment of these terms of reference of the premise,the accountants should take the corresponding obligations, and the corresponding civil or even criminal liability. China's law on civil liability and criminal liability for accountants has been g relatively sound, but there are still many problems, and these problems will affect the actual results of operations. This chapter makes an analysis of these law,concludes the civil liability, criminal and administrative responsibility ruled in these law, and focuses on the relationship between civil liability and criminal responsibility of the accountants.Chapter III analyses the theoretical basis and the various possibilities of the evolution from civil liabilities to criminal liabilities. First, analyses the theoretical basis of this situation, and the importance of the realization of such a change to improve the legal system, protect the society. Then, raises questions in the proposed changes that we should pay attention to certain problems, mainly the abuse of penalties. In this process, this chapter proposes the four-dimensional nature of the legal relationship, trying to use the four legal latitude ,including time, space, people and behavior ,to define the specific relationships, and thus be able to carry out legal relations with more accurate analysis. Subsequently, on the basis of the above theoretical analysis,this paper analyses the various possibilities of the evolution from civil liabilities to criminal liabilities, and, discusses the three key issues in the transformation in particular.