Improvement Of Accounting Civil Liability

With the rapid development of social economy .Financial accounting information becomes the basis of decision making, on the other hand is the method of distribution of economic interests. The illegal behavior of accounting cause all sorts of cases also emerge in endlessly. The separation of ownership and management rights formed economic responsibility relations between them. It puts forward the higher request to the accounting information sharing. Seeking common interests, role and relationship between them is in constant adjustment, which brings a series of legal responsibility of accounting violation, caused the attention of scholars.First of all, the part is to make a value functional analysis and system exposition of the legal responsibility of accounting violation. On the basic of foreign experiences . Currently, the most imperfect part of accounting legislation is on civil responsibility. This paper specifically make an carefully analyses on it. And put forward suggestions on the perfection of the legal responsibility. Such as to make rules prospectively on economic and social system, to make an elaboration on legal responsibility, to make a sound civil compensation system. How to further control risks of procedures, improve mechanism and take responsibility reasonable. Owners'equity is difficult to guarantee. The accounting law and related laws and regulations did not make detailed regulations about it. Laws and regulations about the provisions of the accountability of accounting violations is less, and this has been an obstacle .The whole article based on the contest of procedure Involves in all parts.Relevant parties run through. It will explain the change of responsibility of accounting.And comparing them with foreign. Predict the future trend to put forward technological feasible measures. The feasible measures. Laws and regulations needed to be improved. Meanwhile, How to supervise accounting violations to ensure implementation of matters entrusted to the manager is in progress constantly. Based on this, countries formed the corresponding contract system of various types. At present, legal responsibility of accounting violation is respectively in unified standard from government regulators?supervise substance and supervise method. Even so, the practice of enterprises and institutions must formulate detailed laws and regulations according to the unified standards, and supervise the implementation to guide and regulate the accounting behavior on the right track. Why way supervise law? This is a long process, involving many professional fields and all kinds of social studies.Therefore, Rights of recovery on civil affairs needed to be highlighted in legislative technology. A mechanism linkage between legal supervision and execution guarantee needed to be introduced to improvement of the rule of law. Beyond these difficulties,the revision of accounting law is imperative. We are looking forward to the construction of new management system.