Research On The Accounting Civil Liability System In My Countr

The lack of civil liability in China’s Accounting Law has resulted in the civil damages of those whose accounting information has been damaged not being compensated accordingly,which is against the principle of fairness.Although the civil liability of accounting is presented in the form of judicial interpretation and other related laws,there are still many problems.Therefore,it is necessary to improve the research of China’s accounting civil legal liability system.Through the analysis of relevant legal provisions and cases,the paper points out that there are unclear subjects of compensation,objects and principles of imputation in China’s accounting civil legal liability,and ambiguous accounting civil penalties and compensation liabilities in legislation and practice.It also discusses the path of improvement: at the legislative level,to improve the legislative level of accounting civil legal liability;to clarify the specific accounting civil legal liability to be borne by each subject and the object of compensation and the principle of imputation;to clarify the way of bearing responsibility and the calculation method of civil compensation amount;and to establish a diversified dispute resolution mechanism.At the practical level,broaden the scope of filing accounting civil compensation cases and strengthen the supervision of filing cases;increase the efforts to combat accounting civil violations,so that "high reward,low risk" becomes "low reward,high risk" and reduce the occurrence of accounting fraud;improve the form of supervision of accounting civil legal responsibility supervision form,establish accounting law enforcement committee.