Research On The Legal Regulation Of Accounting Information Distortion In China

Accounting information is the foundation to the survival of the market economy,the real reflects the market main body management quality,and become the macroeconomic decisions made by one of the important reference and basis.The false accounting information,in other words,the wind and unstoppable,that means the region or the country's economic crisis will inevitably appear.So,accounting information distortion is not a trivial subject,it's about economic development trend and the running track of market main body.However,this does not mean that the accounting information distortion is able to effectively regulate.For this reason,this article is to the axis of the legal regulation of the accounting information distortion.Aiming at a large number of enterprise accounting information distortion of actual behavior,and the insufficiency and the actuality of legal regulation and elaborates the causes,and using the experience of foreign legal regulating accounting information distortion and sum up the experiences of related domestic and thus concluded that: first,perfect the system of legal liability accounting information distortion.The relative administration can from liability and criminal liability,civil liability three dimensions to perfect,the administrative liability from delimits the scope of administrative punishment,punishment rights and standard etc.to be perfect;Criminal liability can be from penalties,fines amount and statutory sentence etc.to be perfect;Civil liability can take preventive deterrence of legislation mode.Second,perfect the legal relief system of accounting information distortion in China.Suggestions from the representative lawsuit system reform,the introduction of lawyer's contingent fee system,implement the burden of proof leads to system to achieve effective relief.Among them,the reform of representative lawsuit system can enlarge scope of application,the number of the plaintiff to declare from out of principle.Third,perfect the system of distortion of accounting information supervision in our country.From the perfect enterprise internal supervision system and improve the external supervision system inside and outside the parallel manner.Among them,the perfect enterprise internal supervision system can improve the independent director system,improve the system of audit committee,establish scientific incentive mechanism of operators and constraint,perfect the internal control system;improve the system of enterprise external supervision from strengthening thegovernment auditing supervision,strengthening the social public supervision.