Employees are not necessarily responsible if the boss commits fraud, but employees need to prove that they were not involved in the fraud. If this cannot be proven, the employee will be considered the main participant in the fraud. Legal liability will be imposed based on the employee's role in the counterfeiting activities.

1. Are employees responsible for the boss's counterfeiting? 1. Employees are not necessarily responsible for the boss's counterfeiting. If the employee knows that he is helping the boss to make counterfeit trademarks and does not refuse, the employee will have to bear certain legal responsibilities. Responsible. 2. For example, as a designer, under normal circumstances, the public security and procuratorate will not hold him responsible; if he conspires with the boss *** and knowingly designs the registered trademark to prepare for illegal manufacturing, then there will be may be held accountable. Legal basis: "Criminal Law" Article 215: The crime of illegally manufacturing and selling illegally manufactured registered trademarks. Forgery or unauthorized manufacture of other people's registered trademarks or sale of forged or unauthorized registered trademarks. If the circumstances are serious, he shall be sentenced to three years in prison. The following fixed-term imprisonment, criminal detention or surveillance, and concurrently or solely with a fine; if the circumstances are particularly serious, the offender shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and concurrently with a fine. Article 140 If a producer or seller adulterates or adulterates their products, passes off fake products as genuine products, passes off substandard products as good products, or passes off substandard products as qualified products, and the sales amount is more than 50,000 yuan but less than 200,000 yuan, The person shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention, and shall also or solely be fined not less than 50% but not more than twice the sales amount; if the sales amount is not less than 200,000 yuan but not more than 500,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years. , and shall be fined not less than 50% but not more than twice the sales amount; if the sales amount is not less than 500,000 yuan but not more than 2 million yuan, he shall be sentenced to fixed-term imprisonment of not less than seven years, and shall also be fined not less than 50% but not more than twice the sales amount. fine; if the sales amount exceeds 2 million yuan, he shall be sentenced to 15 years' imprisonment or life imprisonment, and shall also be fined not less than 50% but not more than twice the sales amount, or his property shall be confiscated.

2. Is the boss’s financial falsification legal? The boss’s financial falsification is an illegal act. Currently, there are two main types of corporate accounting statement falsification: one is to inflate assets and profits; the other is to inflate assets and profits; Liabilities, hidden profits. The former are mainly state-owned enterprises and listed companies, because the operating performance of state-owned enterprises directly affects the promotion of corporate leaders; the operating performance of listed companies directly affects the level of the company's stock price. The latter are mainly private enterprises and limited liability companies funded by individuals, because such enterprises do not pay attention to performance and are more concerned about how to evade state taxes and receive less assessments from relevant government departments. 1. Inflated assets (1) Capitalization of expenses Expenses incurred by the enterprise in the current period should be included in the current product production (or commodity operation) costs or period expenses. However, some companies include part of the expenses that should be included in the current period into deferred expenses, deferred assets, intangible assets and other asset accounting accounts, making the company's current profits and losses false; some companies do not amortize deferred expenses in full and in a timely manner , but on a long-term basis, and the expenditures that are period expenses are listed as assets. By capitalizing expenses, companies inflate their assets and owners' equity. (2) Inaccuracies in inventory Some companies have accumulated goods for many years, or materials that have been obsolete and should be scrapped are not processed in accounting, or the actual price (or realizable price) of the inventory is significantly lower than the book historical cost value but they are still based on the historical cost value. The cost is posted on the inventory account, and the inventory value is false, which violates the prudence principle confirmed by the accounting standards for enterprises and inflates the value of the enterprise's inventory. (3) The value of fixed assets is false. The false value of fixed assets of enterprises is mainly reflected in insufficient depreciation, intangible losses caused by technological progress, failure to dispose of damaged and unavailable or no longer needed fixed assets, etc., and false increase (decrease) of enterprise assets. . (4) Insufficient amortization of deferred and intangible assets Deferred and intangible assets should be amortized in full and on time. Intangible assets that have become obsolete should no longer be recorded as intangible assets and the amortized value should be included in profit and loss as period expenses. Many companies do not perform corresponding financial treatment on intangible assets that have no value or can no longer bring expected economic benefits to the company, but still list them as assets, which inflates the company's assets.

2. Inaccurate liabilities (1) Overestimation of payables. Many companies do not check payables in a timely manner or check with their counterparties every year to confirm and clear them. It is common for refunds and unpaid payables to occur within one business cycle of one year or more than one year. , it is not uncommon for payables that are more than three years old (excluding long-term payables) and creditors that no longer exist to still be on the books. The actual debts that the company needs to pay are less than the financial book debts, and the company's payables are overestimated. (2) Untrue accrued expenses. In order to adjust current profits and losses, many companies do not accrue expenses in accordance with the requirements of corporate accounting standards and accounting systems. Instead, they accrue expenses based on the company's needs to adjust profits and losses. Some companies do not mention or do not accrue expenses when they should adjust profits and losses. Excessive accruals that should be mentioned in advance are not written off in a timely manner, resulting in inaccurate reflection of accrued expenses in accounting accounts. For an organization, whether it is copying other people's trademarks, producing or selling goods that do not meet regulations, or inflating assets when paying taxes, it is all considered counterfeiting. Some actions require the participation of corresponding employees in order to complete the fraudulent activities. In this case, employees need to bear corresponding responsibilities.