Study On The Legal Liability Of Accounting Duty

With the rapid development of China’s market economy, market transactions have become more frequent and convenient. Especially the individual and private economic prosperity has made duty behaviors become more and more popular, of which the accounting duty behavior is more apparent. The accounting office staffs are more likely to cause property damage to the third party in their work, so how to confirm the nature and responsibility of duty behaviors is closely related to the protection of the third financially ruined party and even influential to the social fairness and justice. The research on the legal liability of accountants’act of duty is of some significance to the theory of civil law and accounting practice and the research on the topic is gradually entering the law circle. Combined with some basic principles of accounting, this paper, which is based on comprehensive analysis of the concepts, types and harms of the accounting act of duty, dissects the legal liability issues of accounting duty behaviors from the perspective of law and analyses some accountants’ behaviors in other developed countries’ market economy as well. Drawing lessons from foreign advanced experience, this paper also puts forward to some countermeasures to perfect legal responsibility system of accountants’ behavior in china.Besides the introduction and conclusion parts, this paper is composed of four parts. The first part is "overview of legal responsibility of accountants’ duty behaviors in china". This part is concerned with a comprehensive analysis of the legal responsibility of accounting duty behaviors, their theoretical basis and some resulting behaviors. In the analysis of their theoretical basis, the relationship between accounting, accounting behaviors and accounting duty of act is specified draws a conclusion that the development of the accounting legal obligation is always the development of accounting duty behavior accompanied by. The second part mainly introduces the relevant provisions of the accounting legal liability of act of duty in some countries’ developed market economy, among which the common law and civil law as the representative, respectively introduces and analyzes the legal liability they control accounting duty behavior models and experiences, and after comparison concludes some enlightenment for the perfection of accounting behavior of duty in our country’s legal liability system. The third and the fourth parts focus on some main problems existing in the legal liability of accountants’ behavior in our country and provide countermeasures. Each part is divided into three sections respectively and introduces problems of accounting for criminal responsibility, administrative responsibility, civil liability in legislation and law enforcement. Based on the analysis of reasons, some countermeasures are given in order to meet the demand of time’s development and provide some references for perfecting accountants’ behaviors in China’s legal liability system.