Research On Civil Liability Of Accounting

With the development of society,the rapid development of information technology and Internet,in addition the government introduced a series of policies to encourage public innovation,there are a variety of emerging industries.However,in the face of social and enterprises of all types of rapid development and change,accounting behavior will not be alone in.In recent years,there has bean a large number of accountants rush into danger in front of the interests of the accounting fraud.There are more and more violations of accounting law,but the accounting law is mainly responsible for accounting criminal liability and accounting administrative responsibility.The accounting criminal liability is limited by the degree of accounting illegal behavior,the accounting administrative responsibility is restricted by the behavior subject,and the accounting behavior between the equal subjects can not be restricted.These restrictions lead to a lot of accounting violations can not get the appropriate sanctions,and some of the illegal acts of civil damage caused by the lack of appropriate compensation.Obviously,the criminal responsibility and administrative responsibility accounting responsibility to define accounting illegal behavior to make a lot of free accounting legal system,although these behaviors may be subject to some public pressure for violating the accounting occupation morals,but because there is no national force behind it,causing some accounting behavior subject will find loopholes in the law.At present,the accounting profession,the legal profession and other relevant scholars have put forward some relevant suggestions on the accounting civil liability in different aspects.But these research results are mainly for an industry(such as the current research on the securities industry more)or an accounting behavior(such as:providing false financial report),and on the civil liability into how the necessity,accounting legal system within the system to enter the accounting legal system,how to make the accounting subject of accounting behavior their responsibility so as to effectively reduce the false accounting behavior,the current study is still not perfect.The main research methods on induction and qualitative analysis methods,on the subject of accounting behavior are summarized,analyzed the accounting illegal behavior,and the nature of the civil liability,and the principle of imputation,constitutive requirements,how to bear the liability and disclaimer research.Some suggestions on perfecting accounting civil liability.In order to provide some theoretical support for the establishment and improvement of the accounting civil liability system.In this paper,the author pointed out that the protection of the legitimate rights and interests of victims,to strengthen the accounting civil liability system,we must first improve the legislation,so that in the judicial practice,the victim and the judicial staff can have a law.Secondly,the scope of legislation on civil liability compensation and calculation method should have a relatively clear definition is too principled provisions in the judicial practice in the application feasibility is not strong,can not play a guiding role in essence.In this paper,the author gives several civil liability compensation calculation,the main practical value loss calculation method,calculation method,spread trading opportunity to profit substitute calculation method and opportunity loss substitute calculation method and weighted quota calculation method.The main innovation of this paper is to make a systematic and comprehensive analysis on the blank part of accounting legal liability in our country.This paper makes an analysis of the definition of the civil liability,the imputation principle and the compensation system,and puts forward some suggestions on the improvement of the legal system.