Research On The Accounting Civil Liability

The accounting civil liability refers to the liability accounting behavior subject for violation of accounting law should bear, and it is a form of legal liability in accounting. It is an important part of accounting legal system, perfecting the civil liability system of accounting for protecting the legitimate rights and interests of the investor, and it has an important significance to prevent the illegal behavior of accounting and to promote the healthy development of the socialist market economy. Developed countries in Europe and America, especially in the countries of Anglo American law system the civil liability is the main form of accounting legal liability. But in China, Impacted by the traditional planned economic system, the status of civil liability in the legal liability of accounting system is not notable, meanwhile, the accounting legal obligation is based by administrative responsibility and criminal liability. Specially, the "accounting law" does not refer to the accounting civil liability. In the "certified public accountant law", "company law", "Securities Law", "commercial bank law", "tax collection and management law", "insurance law" and other regulation about the accountant, the relevant accounting civil liability provisions are few, scattered and not systematic, which based on the administrative responsibility and criminal liability. Obviously, the accounting civil liability has become a construction of accounting legal liability in our country is short board. However, with the continuous development of China’s socialist market economic system and capital markets, and with the increase of transactions, many economic disputes require to be solved by the legal means, and the method of mandatory rules of public law in the field of accounting is not suitable for the field of accounting law, which means that mandatory rules in the field of accounting law is not suitable for the field of accounting law. The emergence of the accounting fraud cases in recent years highlights the defect of civil liability system of our country accounting, which means that the problem of perfecting the accounting civil liability has become a hot issue of common concern to the legal profession and the accounting profession. Scholars have discussed the accounting civil liability from different angles, and achieved certain results. But these achievements have not devoted to study the accounting civil liability, just as a part of the problem or only as a topic, which lack of integration and system. In this paper starts from the development course and the present situation of china legal liability of accounting in civil system, then analysis the theory of civil legal liability of accounting, in which refer to the advanced experience and practice of main countries of Anglo American law system and continental law system, through the above research I find out the existing problems of China’s civil legal liability of accounting system, and accordingly put forward suggestions about the perfect system of accounting civil liability system.This paper consists of six parts:introduction, summary of China’s legal liability in accounting, the present legislation situation and the development course of accounting civil liability in our country, foreign experience of accounting civil liability system, legal analysis of accounting civil liability system, defects and perfection of the accounting civil liability system. The first chapter puts forward the background, significance, train of thought, structure and related literature review of the research, then summarizes the innovation point and the deficiency of the thesis. The second chapter describes the concept, characteristic, form of accounting legal liability, and describes the legal liability of accounting theory. The third chapter introduces the current situation of legislation and the development course of the accounting civil liability in our country, then summarized the developing law of accounting civil liability system. The fourth chapter introduces the accounting civil liability system construction of main countries of Anglo American law system, and sums up their experiences and the enlightenment to our country. The fifth chapter analyzes the nature of accounting civil liability, imputation principles, constitutive requirements, liability object, from the perspective of jurisprudence. The sixth chapter analyzes the defects of civil liability system of accounting in our country, and puts forward suggestions of perfecting the accounting civil legal liability institution system.