Chapter 1 Overview 1. Legal Responsibility Legal responsibility can be divided into narrow sense (negative) and broad sense (positive). Legal responsibility in the positive sense means that all organizations and individuals have the obligation to abide by the law.

The legal liability used in the current legislation is a legal liability in a negative sense, which refers to the adverse legal consequences that the subject of the legal relationship should bear due to violation of statutory obligations.

2. Types of legal liability According to the relevant provisions of our country's laws, legal liability can be divided into three types: civil liability, administrative liability and criminal liability.

1. Civil liability: Stop the infringement: Remove obstacles: Eliminate danger: Return property: Restoration to original condition: Repair, redo, replace; Continue performance; Compensate for losses: Pay liquidated damages: Eliminate impact, restore reputation: Apologize.

The above methods of bearing civil liability can be applied individually or in combination.

2. Administrative responsibilities (1) Administrative sanctions: warning, demerit, major demerit, demotion, dismissal, expulsion (2) Administrative punishment: warning; fine: confiscation of illegal income, confiscation of illegal property; order to suspend production and business; suspension or revocation of license

license, suspension or revocation of license; administrative detention.

3. Criminal responsibility (1) Main punishment: criminal detention (1 month to 6 months): control (3 months to 2 years): fixed-term imprisonment (6 months to 15 years): life imprisonment (life): death penalty.

(2) Additional penalties: fines, deprivation of political rights, confiscation of property, and deportation.

Political rights: the right to vote and be elected; the right to freedom of speech, publication, assembly, association, procession, and demonstration; the right to hold positions in state organs; the right to hold leadership positions in state-owned companies, enterprises, institutions, and people's organizations.

(3) For criminals who should be sentenced to death, if the execution is not necessary immediately, the death penalty can be sentenced and a two-year suspended sentence can be announced.

(4) If one person commits several crimes, except for those who are sentenced to death or life imprisonment, the punishment shall be less than the total sentence and more than the highest among the several sentences. The execution of the sentence shall be determined at the discretion, but the maximum limit of control shall not exceed 3 years, and the maximum limit of criminal detention shall not exceed 1 year.

Year.

If the total term of fixed-term imprisonment is less than 35 years, the maximum term shall not exceed 20 years; if the total term of fixed-term imprisonment is more than 35 years, the maximum term shall not exceed 25 years.

If additional penalties are imposed for several crimes, the additional penalties must still be executed. If the additional penalties are of the same type, they will be executed together; if they are of different types, they will be executed separately.

Chapter 2 Accounting Legal System 1. Legal liability for violations of the unified national accounting system 1. Failure to set up accounting books in accordance with the law; 2. Setting up accounting books privately; 3. Failure to fill in, obtain original vouchers or fill in the accounting books in accordance with regulations

4. The act of registering accounting books based on unaudited accounting vouchers or the act of registering accounting books that does not comply with the regulations; 5. The act of arbitrarily changing accounting treatment methods; 6. The act of registering accounting books with different

7. Failure to use accounting record text or accounting currency in accordance with regulations; 8. Failure to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data

; 9. Failure to establish and implement the internal accounting supervision system of the unit in accordance with regulations, or refuse supervision implemented in accordance with the law, or fail to truthfully provide relevant accounting information and related circumstances; 10. Appointment of accounting personnel that does not comply with the provisions of the Accounting Law.

Anyone who commits any of the above acts shall (1) be ordered by the financial department at or above the county level to make corrections within a time limit, and may also impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit, and the directly responsible person in charge and other directly responsible personnel shall be fined 2,000 yuan.

A fine of more than 20,000 yuan and less than 20,000 yuan is imposed.

(2) Those who are state workers will be given administrative sanctions; (3) If the circumstances are serious, they will not be allowed to engage in accounting work within five years; (4) Those who constitute a crime will be investigated for criminal responsibility in accordance with the law.

2. Legal liability for forging or altering accounting and accounting books, and fabricating false financial accounting reports 1. If it does not constitute a crime, the financial department of the people's government at or above the county level will notify the unit, and the unit may be fined not less than 5,000 yuan but not less than 100,000 yuan.

The following fines may be imposed: The person in charge and other directly responsible personnel may be fined not less than 3,000 yuan but not more than 50,000 yuan; 2. Those who are state workers shall also be dismissed from their posts by their units or relevant units in accordance with the law.

Administrative sanctions for expulsion: 3. The accountants among them shall not engage in accounting work within five years.

4. If a crime is constituted, criminal liability shall be pursued in accordance with the law.