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《Economic Research Journal》 2001-02
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Contract Arrangements for the Illegal Distortion Liability of Enterprises' Accounting Information

Wu Liansheng  
Illegally distorted accounting information(IDAI) in the enterprises has been an important issue to be resolved in China. Accunting Law of China has made different contract arrangements for the illegal distortion liability of accounting information in 1985,1993 and 1999.According to our research we find that Accounting Law (1985 or 1993) which was made under the planned\|economy system can't meet the need of fathering the accounting information at present.But Accounting Law in 1999 is reasonable which regulates that the unit principal is chiefly responsible for IDAI of his own unit,while the accountant takes the subordinate responsibilities. However,this reasonable arrangements wouldn't be carried out effectually because the sanction for the unit principal is not enough and its range is dwindled. And therefore,this paper suggests that Accounting Law and Criminal Law should be revised,examinations on the quality of accounting information should be strengthened and the socially informing system should be set up.
【CateGory Index】: F233
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