The Construction of Deceptive Accounting Certification System from the Perspective of Legal Affairs Accounting

The once nation-shaking cases of deceptive accounting of Bohai Group,Hongguang Industry and Kaili Company call for the construction of deceptive accounting certification system from the perspective of legal affairs accounting.The responsibility assigning for deceptive accounting must be based on the premise of the existence of deceptive accounting.The deciding of the existence of deceptive accounting must depend on the sound deceptive accounting certification system.Such measures can promote the scientific development of legal affairs accounting as reconstructing the subject of deceptive accounting certification,crystallizing the content of certification,establishing the evidence of certification,defining the standard of certification,standardizing the procedure of certification,enhancing the effectiveness of certification,and assigning the responsibility for false certification.