【正文】 筆者認為學校圖書館具備了完備的數(shù)據(jù)庫，我們可以找到很多有關于研究的課題的權威信息，可以為。作為會計專業(yè)的學生，通過四年的理論專業(yè)知識學習和一段時間的實踐，已經(jīng)具備了一定的專業(yè)分析能力，并做了相當詳細的文獻檢索，收集了大量的相關資料，也對此進行了詳細的解讀和分析。而會計人員也作為會計工作的直接經(jīng)辦人，要認真做好本職工作，其行為不僅受單位內(nèi)部規(guī)章制度的約束，同樣也受《會計法》的約束；如果知法不行、知錯不糾，也要依法承擔責任。單位負責人應當切實履行法律賦予的職責，但這并不是要求單位負責人代替會計人員記帳、算帳、報帳。一方面，單位負責人出于法律的威攝力，將主動地把自己的行為納入法律秩序的范圍，不敢利用權力強行指使會計人員作假；另一方面，如果單位負責人一意孤行，則有明確的法律依據(jù)對該行為進行法律懲處。修訂后的《會計法》，突出了規(guī)范會計行為、保證會計信息質(zhì)量的立法宗旨，特別強調(diào)了單位負責人的會計法律責任。二．選題意義與可行性分析（一）選題意義會計信息是管理者、投資者、債權人以及政府部門改善經(jīng)營管理、評價財務狀況、作出投資決策與宏觀決策的重要依據(jù)，而會計行為是否規(guī)范直接影響會計信息的質(zhì)量。由此導致國有資產(chǎn)流失，股民利益受損，投資信心喪失，直接影響到宏觀經(jīng)濟的健康運行。近年來頻頻驚曝上市公司出具帶有欺詐性的或者內(nèi)容不實的財務報告、審計報告；進行虛假出資注冊；上市公司董事長職務侵占、貪污挪用等大案要案亦時有發(fā)生。2. 畢業(yè)論文內(nèi)容完整、格式規(guī)范、質(zhì)量符合要求，并進行答辯。3. 如何防范潛在的會計法律責任風險。主要內(nèi)容與基本要求主要內(nèi)容：1. 相關概念及單位負責人法律責任的國際比較。3. 翻譯與論文主題密切相關的外文文獻材料2篇（2000中文字符以上）。論文名稱論單位負責人的會計法律責任主要任務與目標1. 進行文獻檢查，撰寫有關本課題研究的文獻綜述一篇（2000字以上），以了解該課題的國內(nèi)外研究現(xiàn)狀。注冊會計師出具的不實審計報告被類比為有瑕疵的產(chǎn)品，故適用產(chǎn)品責任下的嚴格責任或無過錯責任。例如，1978年，歐盟委員會在起草統(tǒng)一歐盟國家公司法的第5號公司法指令時，在草案中規(guī)定，注冊會計師在公司法定審計下所承擔的民事責任為無過錯責任?！比绻f過錯責任原則是依據(jù)公共行為規(guī)范和道德準則，對行為人的主觀意志狀態(tài)作出判斷，以確定其致害行為是“應受譴責”抑或“可以原囿”，并以此為根據(jù)決定其責任的有無以及輕重的話，無過錯責任原則就是歸責方式客觀化的結果，它以擴大救濟為宗旨，以提高受害人求償權的成功率為特色，是對“不幸損害之合理分配”，其主要功能在于分擔、補償受害人的損失。但是，一個律師不能擔保打贏所有的官司，一個外科醫(yī)生也不能保證手到病除。”在英美法系國家，會計不當職業(yè)行為引起的法律責任一直適應過錯責任原則，不僅如此，在每個專業(yè)人士的職業(yè)活動領域，法官始終拒絕接受專業(yè)人士為其提供的服務承擔一種擔保責任或者絕對責任的觀點。從法律領域來看，對于包括會計職業(yè)在內(nèi)的專業(yè)人士的法律責任基本上都采取了過錯責任原則。從理論上區(qū)分，法律責任的歸責原則大體上有兩類：一是主觀歸責原則，又稱為過錯責任原則或過失責任原則，即以行為人的主觀意志狀態(tài)作為確定責任歸屬的根據(jù)；二是客觀歸責原則，又稱為無過錯責任原則或嚴格責任原則，即以人的意志以外的某種客觀事實作為確定責任歸屬的根據(jù)。作者：米爾頓國籍：美國出處：商業(yè)倫理期刊, 2006(10): 740原文2Commercial Bribery in The Bear Legal Responsibility AccountingImputation is to let person liable. The principle of accountability is the basis and imputation criteria, which determine the responsibility of reason. Theoretically, the legal responsibility imputation principle generally has two kinds: one is subjective imputation principle, also known as the principle of fault liability or negligence liability principle, namely in the subjective will determine the responsibility for the state to, Two imputation principle is objective, also called nofault liability principle or strict liability principle, namely to people outside the will of a objective facts as determined according to the responsibility. The principle of accountability for mercial bribery in the legal responsibility of accounting is very important. From the legal perspective, including accounting field for the professional career, the legal responsibility basically fault liability principle was adopted. For example, the German mercial code article 323 in paragraph 1 of article regulation: audit accountants, the assistant and the legal representative of the pany for accounting for deliberately or negligent violation behavior of its responsibilities shall bear legal responsibility. In the countries of AngloAmerican law system, the accounting profession caused by improper behavior of the legal responsibility always adapt to fault liability principle, not only such, in every professional career activity area, the judge has consistently refused to provide professional services to assume a guaranty liability or responsibility of absolute viewpoint. As early as in 1838, British ting in Lanphiev. Phipos judge dell said: in each to have long professional identity activities, have the obligation to professional activities in its reasonable use level of attention and professional skills. However, a lawyer can guarantee all the case, a win the surgeon will not guarantee instant solutions. One hundred years later, the Greave in 1975, digallic Lord reiterated that the basic rules of the law, he said: the relevant professional liability law and no implied warranties, a professional obtain optimal result, it is the most professional use reasonable requirement of attention and skills. If the fault liability principle is based on public behaviour and moral standards, to the state of subjective will judge, to determine the behavior is the blame or limited, and can be the original decision according to their responsibility for the light, and the principle of no fault liability fixation is objective way to expand the results, it is for the purpose of relief, in order to improve the success rate for the right of indemnity, is to unfortunate, reasonable distribution of damage its main function is Shared, pensation of the victim. In the 20th century, the nofault liability principle in the accounting profession also has a place. For example, 1978, the European mission in the draft eu unification of the pany law, in the draft directive, certified public accountants in the legal audit under the civil liability undertaken for the nofault liability. Meanwhile, in the United States, some tort reformers scholars expressed CPA civil liability for claims of no fault principle. Certified public accountants untruthful audit report by analogy for the defective product, apply the product liability under strict liability or nofault liability.Author: LitteltonNationality: USAOriginate from: Atlantic Economic Journal, 2004(10): 235譯文2商業(yè)賄賂中會計法律責任的承擔與防范歸責就是讓行為人承擔責任。四是要加強會計隊伍建設。三是要加強單位負責人的責任管理。二是要加強會計基礎工作規(guī)范管理。按照內(nèi)部控制的規(guī)范要求。內(nèi)部監(jiān)督是有效實施會計法律責任管理工作的前提。完善單位內(nèi)控。通過采取各種行之有效的措施，保證注冊會計師和會計師事務所依法開展業(yè)務，努力提高注冊會計師執(zhí)業(yè)質(zhì)量。要充分發(fā)揮注冊會計師和會計師事務所在會計法律責任管理中的社會監(jiān)督力量。要完善公告制度，及時向社會公示檢查結果，公開制假造假、背棄職守、協(xié)同作弊、道德失范的反面案例，在廣泛開展正面宣傳的同時，加強警示教育，努力營造誠信的會計工作氛圍。執(zhí)法必嚴，違法必究。要堅持一般檢查和重點檢查相結合。要督促單位建立健全內(nèi)控制度，執(zhí)行會計準則體系，依法提供真實完整的會計信息；要督促單位負責人依法履行對本單位會計工作和會計信息真實性、完整性負有的職責；要督促注冊會計師和會計師事務所客觀、公正地開展社會審計業(yè)務；要督促會計人員依法從事會計工作。政府職能部門要認真履行會計法賦予的監(jiān)督職責，堅持管理與監(jiān)督相結合，實行會計工作全程監(jiān)督。一是要完善監(jiān)督機制，建立會計監(jiān)督報告制度，明確監(jiān)督的權限、范圍、方法和程序，加強監(jiān)督檢查人員的組成、檢查證件的設計、監(jiān)督檢查結論的出具、處理意見的落實，以及行政處罰、聽證、復議、應訴等環(huán)節(jié)的管理。參考文獻[1] 《會計法》的實施淺議單位負責人的會計法律責任[J].《江蘇商業(yè)會計》,2006(4),第4244頁.[2] [J].《福建財會》,2003(7),第2021頁.[3] [J].《廣西會計》,2000(5),第35頁.[4] 肖強,[J].《現(xiàn)代會計》,2000(6),第2425頁.[5] [J].社會科學論壇,2004,第7577頁.[6] [J].《經(jīng)濟與法》,2008(10),第49頁.[7] [J].廣西財政高等專科學校學報,2004(17),第6465頁.[8] [J].科技資訊,2009(22),第