The Research Of The Legal Countermeasures Against False Accountancy

Since the accountancy came into being, the false conducts involved in it has been existing in any region, any country at any time。Particularly such conducts are used under the conditions of capitalism and as the social and public product and global commercial language the false information of accountancy ,that is false accountancy , has become a public threat and political problem and globalized hard nut. The accountancy educational circles manage to study to false accountancy warmly, but only studying the accountancy information from the angle of the accountancy is not enough.; The law field conbined with the professional accountancy filed is thought to of a practical and effective way of properly handling the difficult problem ; The our country government is now and primarily to make use of the administration means to proceed to manage such issues according to the laws of current accountancy , but yield results turns out to be very tiny, the practice of false accountancy is more intense . With the Marxist methods and the accounting theories as the guidance, the paper lays emphasis from the law on the connection between the law and the practice of accountancy, and probe into such practice with the suggested countermeasure against such false conducts.Bring up the accountancy of the contract, gaming and diffusion theory, thinking the false accountancy to breach the accountancy the contractual duty. It is composing of system type, objective type, subjective type. And analyzed the false accountancy because of the politics, economy, the society endanger, and suggest to changes the current accountancy to the structure and form that the administration sanctions give relief for .With the accountancy contract, accountancy value, accountancy mechanism theories is for the leading, established with the false civil case of accountancy to break contract with the infringement duty to is predominant. With the accountancy the duty of false practice pertaining to crime is a center of gravity. With the accountancy the accountancy that duty of administration is complementary duty system of false accountancy law. Gradually establishing with the judicatory to manage to corpus. Manage with arbitrate to give relief with the administration for lend support to. With the accountancy occupation the false accountancy that profession is complementary from the legal managing system. Finally through preventing high. Designed from the constitution of the first floor time. Financeaccountancy that the accountancy information of the second floor time method. The contractual method, accountancy of the accountancy of the third level of structure take charge of the method, accountancy environment the method, accountancy occupation the method, accountancy the indemnification the method, accountancy pertaining to crime the method, accountancy proof the method. The fourth level of structure imitate, register the accountancy to imitate, manage the accountancy to imitate the composing of the legal system for having the prevention giving relief to the false accountancy. Attain the prevention and cure combination, the prevention is a major. This pure source of combination, ruling of specimen. Positive and negative combination, support remove evil's effects. The virtuous method combination, heavy method uses virtuous. Concentrate on the perfect system heavy use the rule of law. Concentrating on the norm to manage to be in conjunction with the benefits. Market economy order that concentrate on the false accountancy of clearance the environment. Concentrating on the upgrading of the order development the economy. Is reasonable for developments candor, there is preface efficiently, the rule of law to produce the positive effect.