中新社北京4月23日电 (记者 张素 梁晓辉)中国立法机关今日审议会计法修正草案，旨在严厉打击财务造假行为，提高法律责任追究力度。草案在十四届全国人大常委会会议上亮相，显示了中国政府对会计诚信和金融市场透明度的高度重视。
草案中提出了一系列强化法律责任的规定，针对授意、指使、强令会计机构或个人伪造、变造会计凭证、会计账簿等违法行为，拟大幅度提高罚款额度。此举旨在通过加重经济处罚，震慑潜在的财务造假行为，维护资本市场秩序，保护投资者权益。
近年来，中国金融市场中财务造假事件时有发生，严重扰乱了市场公平竞争环境。会计法的修订旨在堵塞监管漏洞，提升会计信息质量，以确保市场参与者能够基于真实、准确的财务数据做出决策。
据草案内容，对于涉及财务造假的上市公司及其高管，将面临更为严厉的法律制裁，包括但不限于更高的罚款、更严格的刑事责任追究，以及对相关责任人职业生涯的限制。同时，草案也强化了会计行业自我监管，要求会计机构加强内部管控，提高审计质量。
此次会计法的修订，是中国深化金融领域改革，加强法治建设，维护金融市场稳定的重要举措。通过加大法律震慑力，有望从根本上净化资本市场环境，促进经济健康、可持续发展。
英语如下：
News Title: “Draft Amendment to China’s Accounting Law Under Review:加重 Penalties for Financial Fraud, Significantly Higher Fines Proposed”
Keywords: accounting law amendment, financial fraud, legal responsibility
News Content:
BEIJING, April 23 (Xinhua) – China’s legislative body is reviewing a draft amendment to the Accounting Law on Thursday, aiming to harshen the legal liabilities for financial fraud and increase the severity of fines. The proposal was presented at the 14th National People’s Congress Standing Committee meeting, demonstrating the Chinese government’s high regard for accounting integrity and financial market transparency.
The draft introduces a series of provisions to reinforce legal responsibilities, targeting those who instigate, order, or force accounting institutions or individuals to forge or alter accounting vouchers, ledgers, and other illegal acts. It proposes substantial increases in fines to deter potential financial fraud and maintain the stability of the capital market, safeguarding investors’ rights.
In recent years, financial fraud incidents have occasionally occurred in China’s financial markets, disrupting fair competition. The amendment to the Accounting Law is intended to plug regulatory loopholes, improve the quality of accounting information, and ensure market participants make decisions based on authentic and accurate financial data.
According to the draft, listed companies and their executives involved in financial fraud will face stricter legal sanctions, including but not limited to higher fines, more rigorous criminal liability, and restrictions on the career of responsible individuals. The draft also strengthens self-regulation within the accounting industry, requiring institutions to enhance internal controls and improve audit quality.
This revision to the Accounting Law is a crucial step in China’s deepening financial sector reforms, reinforcing the rule of law, and maintaining financial market stability. By enhancing the deterrent power of the law, it is anticipated to fundamentally cleanse the capital market environment and promote healthy and sustainable economic development.
【来源】http://www.chinanews.com/gn/2024/04-23/10204358.shtml
Views: 1