On the Imputation Principle for Legal Liability in Accounting

In the construction process of legal liability in accounting, determining scientific imputation principle is the foundation of constructing the overall system of legal liability. The imputation principle of legal liability in accounting has experienced the expansion from traditional fault liability to no-fault liability. Due to characteristics of the accounting profession and the effect of fault liability principle, regression to traditional fault liability principle should the rational choice of legal liability in accounting in the issue of imputation principle.