What Are The Legal Responsibilities For Violating The Accounting System?

1, according to the accounting law, it should bear

(1) the act of not setting up accounting books in accordance with the law.

(2) the act of setting up accounting books.

(3) failure to comply with the relevant provisions, to obtain original vouchers or to fill in and obtain the original vouchers which do not conform to the prescribed requirements.

(4) registration of accounting books based on unaudited accounting vouchers or registration of accounting books which do not conform to the prescribed requirements.

(5) act of arbitrarily changing accounting methods.

(6) financial accounting for different accounting data users.

(7) failing to use accounting records or bookkeeping standard currencies in accordance with regulations.

(8) failure to maintain accounting information in accordance with regulations, causing accounting data to be damaged or destroyed.

(9) failing to establish and implement the internal accounting supervision system in accordance with the regulations, or refuse to supervise in accordance with the law, or do not provide relevant accounting information and related circumstances.

(10) appointing accountants is not in conformity with the accounting law.

2, violation of the accounting system provisions of the legal responsibility to act.

(1) to order corrections within a specified time limit.

The so-called ordered deadline correction means that the violator should stop the illegal activities within a certain period and resume his illegal activities to the legal status. The financial department of the people's government at or above the county level has the right to order the violator to rectify the matter within a specified time and to stop the illegal act.

(2) fines.

The financial department of the people's government at or above the county level shall, according to the nature, circumstances and damage degree of the offenders, be ordered to make corrections within a prescribed time limit, and has the right to impose a fine of not less than 3000 yuan or less than 50 thousand yuan on the unit, and the person directly in charge and other directly responsible personnel shall be fined not less than 2000 yuan or less than 20 thousand yuan.

(3) administrative sanctions.

(4) revoking the qualification certificate of the accounting profession.

(5) criminal responsibility shall be investigated according to law.