【正文】 從而切實(shí)地保障了會(huì)計(jì)人員依法行使職權(quán)，更有效地防止了會(huì)計(jì)違法現(xiàn)象的發(fā)生。4. 撰寫符合本科畢業(yè)論文要求的學(xué)位論文一篇（10000字以上）。采用何種歸責(zé)原則對(duì)商業(yè)賄賂中會(huì)計(jì)法律責(zé)任的確定至關(guān)重要。充分發(fā)揮注冊(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所作為社會(huì)力量監(jiān)督和管理會(huì)計(jì)法律責(zé)任的重要職能作用。s bank of China, the securities regulatory and other functional departments insurance supervision between the supervision system, with the coordination, laws and regulations, strengthening and regulating the prehensive supervision and administration.Government departments shall earnestly perform their duties of supervision and law gives, management and supervision, bining exercise accounting supervision work process. One is to strengthen supervise guidance. To urge to establish and perfect the internal control system, the unit shall, in accordance with the accounting standard system implementation of accounting information provided plete true, To supervise department to perform this unit accountant and the accounting information authenticity, integrity responsible phenomenon. To supervise certified public accountants and public accounting firms objectively and impartially social auditing business, To supervise accounting personnel engaged in accounting work. Two is to strengthen law enforcement inspection. Insist on general inspection and examination. Comprehensive examination and sampling inspection, pay attention to the inspection coverage and effectiveness, serious processing illegal indiscipline and enforced do. And law breakers are punished. Three is to strengthen publicity and education. To perfect the system of social public inspection, promptly to the public, even concoct counterfeiting, duties, collaborative cheating, morals, the opposite case in front of the extensive publicity, education, warning effort to strengthen the integrity of accounting work atmosphere.Strengthening social supervision. To fully certified public accountants and public accounting firm in the management of legal responsibility accounting supervision strength. Continue to deepen reform of certified public accountants audit system, strengthen the supervision and management for certified public accountants, perfect for certified public accountants regulatory inspection system. Through various effective measures to ensure that the certified public accountants and public accounting firms shall conduct business, to improve the quality of for certified public accountants. Fully certified public accountants and public accounting firm as a social power supervision and management accounting functions of the important legal responsibility.Perfecting internal control unit. Accounting is the foundation of accounting work. Internal supervision is the effective implementation of the management accounting legal responsibility. One is to strengthen internal control system construction unit. According to the requirements of internal control. Through the guidance and help, check supervise exchange experience, typical demonstration unit etc, strengthen the internal accounting control system of accounting, rectify mistake harm, to ensure that the accounting information authenticity, integrity and reliability. Two is to strengthen basic accounting standard management. Through extensive propaganda education, stressing the focal points, tree, and constantly improve the typical of accountant working standard, timely recognition of the importance of standardization of management, perfecting strictly according to the standard requirement, implement supervision and inspection, to regulate and to establish account according to the centre for fundamental accounting work, truly realize accounting units accounting vouchers, account books, accounting statements and accounting archives, accounting, and accounting offices and accounting personnel and internal control system, ensure the basic management standardization quality of accounting work. Three is to strengthen the management of responsibility. According to international practice, emphasize unit principal requirements for accounting responsibility body, through earnestly implement unit accounting personincharge of the accounting information authenticity behavior and integrity, responsibility, work hard to solve current accounting units accounting work of chaos. Four is to strengthen accounting team construction. Strengthening accounting personnel, professional supervision by learning and training, and constantly update, supplement and expand and accounting personnel to improve the prehensive knowledge of accounting, the overall quality and promote effectively the accounting law responsibility accounting management management, ensure the healthy and orderly development.Author: MiltonNationality: USAOriginate from: Journal of Business Ethics, 2006(10): 740譯文1會(huì)計(jì)法律責(zé)任管理加強(qiáng)會(huì)計(jì)法律責(zé)任管理，首先要切實(shí)加強(qiáng)制度建設(shè)，努力規(guī)范會(huì)計(jì)工作秩序?！稌?huì)計(jì)法》從我國會(huì)計(jì)工作的實(shí)際出發(fā)，并借鑒國際慣例，對(duì)基本的記帳規(guī)則作出了規(guī)定。原《會(huì)計(jì)法》責(zé)任主體不明確使單位責(zé)任人推脫違紀(jì)違規(guī)責(zé)任有了借口。最后，謹(jǐn)向參加本論文評(píng)閱和答辯委員會(huì)的全體專家致以最誠摯的謝意！ 附件淺析單位負(fù)責(zé)人的會(huì)計(jì)法律責(zé)任文獻(xiàn)綜述報(bào)告班級(jí)： 學(xué)號(hào)： 姓名： 一、前言當(dāng)前，一些地方和企業(yè)會(huì)計(jì)工作秩序混亂，做假帳、帳外設(shè)帳等問題十分突出，致使會(huì)計(jì)信息失真日益嚴(yán)重，不少單位負(fù)責(zé)人為謀取私利或小團(tuán)體利益，暗示、指使或強(qiáng)令會(huì)計(jì)人員篡改會(huì)計(jì)數(shù)據(jù)，部分會(huì)計(jì)人員受個(gè)人利益驅(qū)使，放棄職守，知情不舉，或者共同作弊，以身試法?！稌?huì)計(jì)法》強(qiáng)調(diào)內(nèi)部會(huì)計(jì)監(jiān)督的目的在于：要使違法違紀(jì)行為首先遏制在會(huì)計(jì)工作初始階段。在此基礎(chǔ)上進(jìn)一步學(xué)習(xí)國家統(tǒng)一的會(huì)計(jì)制度，學(xué)會(huì)讀懂和分析財(cái)務(wù)會(huì)計(jì)報(bào)告，包括資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表以及會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說明書等。四、如何防范潛在的會(huì)計(jì)法律責(zé)任風(fēng)險(xiǎn)(一)提高法制觀念，擺正單位負(fù)責(zé)人在本單位會(huì)計(jì)工作中的位置。長期的實(shí)踐證明，把保證會(huì)計(jì)資料真實(shí)性、完整性的責(zé)任僅僅壓在會(huì)計(jì)人員肩上是不能從根本上解決造假問題的。無疑，單位負(fù)責(zé)人違反《會(huì)計(jì)法》的有關(guān)規(guī)定應(yīng)當(dāng)受到相應(yīng)的法律制裁。英國《公司法》第二百三十三條第一款規(guī)定：“公司的年度報(bào)表應(yīng)當(dāng)由董事會(huì)批準(zhǔn)并由公司的一名董事代表董事會(huì)簽署”；第五款規(guī)定：“如果批準(zhǔn)的年度報(bào)表不符合本法的規(guī)定，那么每一位參加批準(zhǔn)活動(dòng)的，明知道它們不符合規(guī)定但又沒有糾正其錯(cuò)誤的董事就違反了規(guī)定，應(yīng)當(dāng)受到罰款。會(huì)計(jì)行為不是會(huì)計(jì)人員的個(gè)體行為，也不是單位會(huì)計(jì)機(jī)構(gòu)的集體行為，而是整個(gè)單位的組織行為。當(dāng)前，一些地方和企業(yè)會(huì)計(jì)工作秩序混亂，任意偽造虛假的會(huì)計(jì)票據(jù)和會(huì)計(jì)憑證，不按制度規(guī)定設(shè)置會(huì)計(jì)科目，做假帳、帳外設(shè)帳等問題十分突出，會(huì)計(jì)信息普遍存在失真的問題。會(huì)計(jì)法律責(zé)任，是法律責(zé)任的一個(gè)具體方面，是指單位或者個(gè)人違反會(huì)計(jì)法律規(guī)范所應(yīng)承擔(dān)的不利后果。第四十一條規(guī)定：“管理董事有義務(wù)使公司依照規(guī)定進(jìn)行會(huì)計(jì)工作，在每一營業(yè)年度最初三個(gè)月內(nèi)，管理董事提出上一營業(yè)年度的資產(chǎn)負(fù)債表與損益計(jì)算書”。單位經(jīng)營業(yè)績好壞和單位負(fù)責(zé)人政績休戚相關(guān)，由于傳統(tǒng)的考核管理體制存有缺陷，有些單位負(fù)責(zé)人或?yàn)橥瓿煽己酥笜?biāo)、粉飾政績；或?yàn)榻?jīng)濟(jì)利益逃避債務(wù)、逃避稅收；或?yàn)楂@得投資、取得貸款；更有甚者，為營私舞弊、中飽私囊，而授意、指使、強(qiáng)令會(huì)計(jì)人員偽造、篡改會(huì)計(jì)數(shù)據(jù)[10]。倘若一味實(shí)行責(zé)任追究，對(duì)單位負(fù)責(zé)人有失公平。所以，單位負(fù)責(zé)人應(yīng)認(rèn)真學(xué)習(xí)會(huì)計(jì)法，提高法制觀念，擺正單位負(fù)責(zé)人在本單位會(huì)計(jì)工作中的位置，正確履行其會(huì)計(jì)責(zé)任。石巧玲早先在住院部做財(cái)務(wù)工作，最后做到住院部主任的職位。只有這樣才能消除會(huì)計(jì)人員的后顧之憂，才能真正發(fā)揮會(huì)計(jì)的監(jiān)督作用。單位負(fù)責(zé)人主要包括兩類人員：一是單位的