How to punish the company for making false accounts?

The company's punishment for making false accounts depends on the circumstances involved. If the case constitutes a crime, criminal responsibility may be investigated; If it does not constitute a crime, it may be punished by informed criticism and fined 5000-65438+ 10,000; The directly responsible person in charge may be fined 3000-50000; Those who belong to the state staff may be dismissed.

The main ways for companies to make false accounts are as follows:

1. Forge or alter records or vouchers;

2. Embezzlement of assets;

3. Hide or delete the transaction;

4. Record false transactions or accidents; 5. Deliberately using improper accounting policies.

For the legal representative, the criminal law only requires the legal person to bear the legal responsibility for tax evasion in three cases:

1, the legal representative is the person directly responsible for tax-related illegal acts.

Tax evasion was done by the legal representative himself, and no one else in the company knew it. Then you must bear legal responsibility;

2. If the legal representative instructs the chief financial officer and accounting operation of the enterprise, he shall bear legal responsibility.

In the tax case of Liu Xiaoqing, the money paid by TV stations to broadcast Liu Xiaoqing's series should be regarded as operating income. But when the accountant asked her for instructions, she asked to hang this part of the income in the current account;

3, knowing that the unit has tax evasion, the legal representative does not stop.

Although in this case, the legal representative did not participate in illegal acts, but he knew that the unit did not stop tax evasion, he should also bear the corresponding legal responsibility.

To sum up, whoever forges or alters accounting vouchers and account books and prepares false financial and accounting reports, which constitutes a crime, shall be investigated for criminal responsibility according to law.

Legal basis:

Article 43 of the Accounting Law of People's Republic of China (PRC)

Whoever forges or alters accounting vouchers, accounting books or prepares false financial and accounting reports, which constitutes a crime, shall be investigated for criminal responsibility according to law.

If the criminal record does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and a fine of not less than 5,000 yuan but not more than 100,000 yuan may be imposed on the unit;

The directly responsible person in charge and other directly responsible personnel may be fined between 3,000 yuan and 50,000 yuan; Those who belong to national staff shall also be given administrative sanctions of dismissal or even dismissal by their units or relevant units according to law; Among them, accounting personnel shall not engage in accounting work for five years.