虚假会计信息法律责任认定主体资格研究

对虚假会计信息认定相关责任人按比例承担法律责任是国际发展趋势。本文认为,必须明确虚假会计信息、相关责任人及其法律责任比例认定的主体。会计师事务所和法院由于自身的局限,不能作为虚假会计信息认定及法律责任边界界定的适格主体。司法会计鉴定中心由于具备会计与法律方面的专业知识,加之其社会地位的独立性、权威性,使其具有其他机构不可比拟的专业性、公正性。能够成为未来虚假会计信息法律责任认定的适格主体。

The Inquiring of the Main Body Qualifications of the Law Responsibility Recognized about the False Accounting Information

To the false accounting information, the related responsibility person undertakes the legal liability according to the proportion is an international development tendency. This article disscussed that the main body recognized must be clear about the false accounting information.the correlation responsibility person and themselves' the legal liability proportion. Chartered accountant office and court cannot take the suitable standard main body of the false accounting information recognized and the legal liability boundary limited because of themselves' the limitation. Because of having the specialized knowledge in aspect of the accountant and law, as well as its' the independence and the prestige in social position, expert evidence center has the specialization and the fair that other organization is incomparable, thus, it can become the suitable standard main body which the legal liability of the false accounting information is recognized in the future.