A Study On The Civil Liability Of Distortion Of Accounting Information

Distortion of accounting information prevalent in the market and seriously endangers economic operation and use of accounting information to give people a real damage. There has been a lot of practice related to this case, resulting in incalculable consequences, and even triggered a global financial tsunami. Therefore, distortion of accounting information is being more and more attention. Despite the very serious consequences, but the distortion of accounting information preached growing trend, as a constraint to the development of economic and social health of one of the important barriers, through legal means, management accounting information distortion phenomenon has become a top priority. In contrast the current state of legislation in China, accounting information generated in most cases, only criminal and administrative responsibility, but in the specific application of the system because of the lack of support is difficult to operate, so that greatly reduce the cost accounting of the main offense, compared to distortion of accounting information the benefits can be tantamount to encouraging the accounting information. Caused by the low cost is an important law because of the lack of legislation, accounting information system of civil liability. Currently, only the "Securities Law" and "Company Law" and appeared in a small amount of legal distortion of accounting information system of civil liability provisions, these provisions narrow scope, intensity, lack of support is imperfect, difficult to effectively curb the accounting information distortion effect.Complete distortion of accounting information system is to regulate the civil liability of accounting behavior, to curb distortion of accounting information, accounting information is to protect the legitimate interests of stakeholders, safeguard social fairness and justice of the necessary requirement to maintain stable and healthy development of social and economic imperative. Complete distortion of accounting information system of civil liability, we must first draw on existing research results of accounting academics, accurately grasp the behavior of accounting information, according to the subjective fault of the accounting situation of the main scientific classification; Secondly, we must correctly understand the accounting information distortion and damage results causal relationship between, considering the degree of decision-making influence factors such as division of responsibilities; the same time, bear the main responsibility, you can explore the main person in charge of the accounting liability of the civil supplementary set of liability system more perfect, from the source to prevent distortion of accounting information.