试述会计的法律责任目录摘要Abstract.....................23一、会计法律责任概述31.1法律责任的含义1.2会计法律责任的基本内容3二、我国会计职务行为的法律责任概述42.1会计职务行为内涵与外延....42.2我国会计职务行为的法律责任演进历程…52.3我国会计职务行为的法律责任趋势分析三、我国会计职务行为的法律责任问题73.1会计刑事责任的问题3.2会计行政责任的问题3.3会计民事责任的问题四、完善我国会计职务行为法律责任的对策84.1完善制定刑事责任立法的对策84.2完善制定行政责任立法的对策84.3完善制定民事责任立法的对策…8结束语81011试述会计的法律责任摘要伴随着市场经济的不断发展和科学技术水平的不断提升，会计在企业日常经营以及人们的生产经营活动中的运用也更加广泛，人们对这一概念的关注度也随之提升，从立法体制演变为制度实施都发生了翻天覆地的变化，会计在日常生活中所承担的法律责任也越来越被重视，尤其是会计的职务行为。但近年来在会计工作中也出现违反会计法律法规的众多现象，例如很多上市公司，为了自身的利益，在会计数据上造假，违规转移资产、偷税漏税等一系列不符合国家规定的行为，来完成其预计的发展目标。由于市场经济的弊端，我国即便出台了众多的政策法规来防止不法的会计行为出现，但是根据笔者的调查来看这一情况并没有得到根本的遏制。反而是一些会计人员知法犯法，严重蔑视了我国法律法规的权威性，若这一问题不能得到及时的解决，会直接影响到我国市场经济的发展。关键词：会计：会计职务行为：会计法律责任1AbstractWith the continuous development of market economy and the improvement ofscience and technology,accounting has been more widely used in the daily operationof enterprises and people's production and operation activities.People's attention tothis concept has also been raised.From the legislative system to the systemimplementation,tremendous changes have taken place.Accountants'legalresponsibilities in daily life are also increasing.Attention has been paid to,especiallyto the accountant's professional behavior.But in recent years,there have been manyviolations of accounting laws and regulations in the accounting work.For example,many listed companies,for their own interests,fake accounting data,illegal transferof assets,tax evasion and tax evasion,and a series of non-conforming acts,in order toachieve their expected development goals.Because of the drawbacks of marketeconomy,even though China has issued many policies and regulations to preventillegal accounting behavior,according to the author's investigation,this situation hasnot been fundamentally curbed.On the contrary,some accountants know the law andviolate the law,seriously flouting the authority of our laws and regulations.If thisproblem cannot be solved in time,it will directly affect the development of ourmarket economy.Key Words:accounting;the accounting duty behavior;accounting legal liability