会计法律责任是指，从事与会计工作有关的人员因违反有关会计法律法规，应承担的法律上的不利后果。一、承担会计法律责任的前提我国１９９９年的《会计法》第六章专门作了这方面的规定，会计法律责任包括民事、行政、刑事责任。承担会计法律责任的前提是：１．会计违法行为侵 Accounting legal responsibility refers to the legal adverse consequences that the personnel engaged in the accounting work should bear because of violation of relevant accounting laws and regulations. First, to assume the legal accounting of the premise China's 1999 “Accounting Law” Chapter VI specifically made this provision, accounting legal responsibilities include civil, administrative and criminal responsibilities. The assumption of accounting legal responsibility is: 1. Accounting violations