摘要
论述了在解决会计信息失真问题中应完善的几项法律制裁措施,包括会计信息失真的查处、认定、处罚、法律责任和举证责任。
This paper expounds several legal sanction measures that should be perfected in solving the accounting information distortion problem, which include the investigation and prosecution, cognizance, punishment, legal responsibility and burden of proof.
出处
《科技情报开发与经济》
2007年第19期181-182,共2页
Sci-Tech Information Development & Economy
关键词
会计信息失真
法律制裁
民事赔偿
accounting information distortion
legal sanction
civil compensation
