The Theory Of Accounting Legal Liability

the key step. Environment of social and economic development in our country, because of accounting behavior and accounting information between different interest subjects problems related to conflict, with legal person status of accounting subject, the economic decisions of investors, creditors and the society economic development cannot leave the accounting behavior, especially the accounting information disclosure, particularly pay attention to the accounting profession, true and accurate in its unique the truthfulness, accuracy, timeliness and integrity of accounting behavior must be reasonable and legal, compliance, accounting information must be accurate, true and unbiased. It is very important to standardize the behavior of accounting legality, this paper detailed study the problem of accounting legal liability and the status quo, on the basis of thought to improve the standardization of the relevant laws and regulations, timeliness, comprehensiveness, strict about the subject of legal responsibility, purposeful regulation has become the key to standardize the accounting behavior.This paper is intended to on the basis of accounting practice and judicial practice in China, the relevant concepts of accounting legal liability in our country, analyze our country of illegal accounting behavior motive, behavior way and derivative illegal behavior, to the defects of accounting legal liability system in our country and the key to find out the related legal liability system in our country still exist and the reasons, the deficiency of the target, from the legal perspective, the national Angle, Angle of the governments at all levels, each unit and the Angle of head direct Angle to analyze and solve accounting personnel, hoping to respect facts, puts forward some constructive Suggestions on the basis of relevant laws and regulations, strictly regulate the accounting behavior truly standardize accounting, so as to prevent false illegal accounting behavior relevant to our investors and major national economic decision-making misleading, put an end to illegal and criminal behavior.