| 论会计法律责任的归责原则 |
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| 引用本文： | 张忠民.论会计法律责任的归责原则[J].贵州财经学院学报,2005(5):24-27. |
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| 作者姓名： | 张忠民 |
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| 作者单位： | 贵州财经学院,会计学院,贵州,贵阳,550004 |
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| 摘 要： | 在会计法律责任制度的建设过程中，确定科学的归责原则是构建整个会计法律责任制度的基础，会计法律责任的归责原则经历了传统过错责任原则到无过错原则的扩张，根据会计职业的特点及过错责任原则的功用，回归传统的过错责任原则应是会计法律责任在归责原则问题上的理性选择。
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| 关 键 词： | 会计法律责任 归责原则 过错责任 |
| 文章编号： | 1003-6636（2005）05-0024-04 |
| 收稿时间： | 2005-05-18 |
| 修稿时间： | 2005年5月18日 |
On the Imputation Principle for Legal Liability in Accounting |
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| ZHANG zhong-min.On the Imputation Principle for Legal Liability in Accounting[J].Journal of Guizhou College of Finance and Economics,2005(5):24-27. |
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| Authors: | ZHANG zhong-min |
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| Abstract: | In the construction process of legal liability in accounting, determining scientific imputation principle is the foundation of constructing the overall system of legal liability. The imputation principle of legal liability in accounting has experienced the expansion from traditional fault liability to no - fault liability. Due to characteristics of the accounting profession and the effect of fault liability principle, regression to traditional fault liability principle should the rational choice of legal liability in accounting in the issue of imputation principle. |
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| Keywords: | legal liability in accounting imputation principle fault liability |
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