Accounting Knowledge: Legal Liability

Legal liability means

In order to ensure the effective implementation of the accounting law and punish the accounting illegal activities, the accounting law has clearly stipulated the legal liability of illegal acts.

The accounting law mainly stipulates two forms of responsibility: first, administrative responsibility; and two, criminal responsibility.

(1) administrative responsibility.

Administrative responsibility is the responsibility of the main body of administrative legal relationship in violation of administrative laws and regulations and failure to perform administrative obligations in national administrative activities.

There are two forms of administrative responsibility stipulated in the accounting law, namely administrative punishment and administrative sanction.

Administrative penalties are mainly divided into six categories, namely, warning, fines, confiscation of illegal gains, confiscation of illegal property, and ordering to suspend production or business, suspend or revoke licenses, suspend or revoke licenses, and administrative detention.

Forms of administrative sanction: warning, recording, and recording

(2) criminal liability.

Criminal responsibility refers to the legal responsibility that a criminal act should bear, that is, the legal responsibility of the criminal to be investigated in accordance with the provisions of the criminal law.

The difference between criminal responsibility and administrative responsibility is: first, it is different to investigate the illegal activities: To investigate administrative responsibility is a general offense; to investigate criminal responsibility is a criminal act; two, to investigate the responsibility of the organ is different: To investigate administrative responsibilities by the state specific administrative organs in accordance with the provisions of the relevant laws, and to investigate criminal responsibility can only be decided by the judiciary in accordance with the provisions of the criminal law; three, the consequences of undertaking legal liability are different: criminal liability is the most severe sanction, which can be sentenced to death penalty, which is much more severe than that of administrative accountability.