Odškodninska in kazenska odgovornost poslovodstva v zvezi s sestavo letnega poročila

primerjava med Slovenijo, Avstrijo, Nemčijo in ZDA

Tanja Flajs (Author), Peter Podgorelec (Mentor)

Abstract

Namen letnega poročila je predstaviti družbo, njeno delovanje ter predvsem premoženjsko ter poslovno stanje. Po slovenski, nemški in avstrijski zakonodaji je skrb za pravilnost vodenja poslovnih knjig ter za pravilnost in pravočasnost sestave in objave letnega poročila kolektivna dolžnost poslovodstva, medtem ko sta v ZDA za to odgovorna glavni izvršni direktor (CEO) in finančni izvršni direktor (CFO). Pomanjkljivost slovenskega zakona je, da skoraj z ničemer ne konkretizira dolžnosti poslovodstva na področju računovodskega poročanja. V zakon bi bilo treba jasno zapisati, da mora poslovodstvo z ustreznimi organizacijskimi in personalnimi ukrepi poskrbeti za vodenje poslovnih knjig in sestavo letnega poročila ter za njihovo pravilnost, s poudarkom na notranjih računovodskih kontrolah, tako kot je to določeno v nemški in avstrijski korporacijski zakonodaji. Kazensko odgovornost poslovodstva za t. i. bilančne delikte bi bilo treba poostriti. Razširiti bi bilo treba kvalifikacije kaznivih dejanj in zvišati kazni. Če se poslovne knjige sploh ne vodijo ali če se njihovo vodenje opusti oz. če se ne sestavi letno poročilo in ne predloži pravočasno v javno objavo, bi to moralo biti kaznivo dejanje. Zvišati bi bilo treba tudi kazni zaradi ponareditve ali uničenja poslovnih listin, po vzoru na nemško in avstrijsko ureditev.

Keywords

letna poročila;poslovodenje;računovodstvo;odgovornost;odškodninska odgovornost;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Flajs]
UDC:	657.375
COBISS:	11607324
Views:	2027
Downloads:	190
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Civil and criminal liability of management regarding the composition of the annual report
Secondary abstract:	The purpose of the annual report is to present the company, its operation, and business situation and property. According to Slovenian, German and Austrian law the concern for the accuracy of the bookkeeping, the accuracy and punctuality of the structure and publication of the annual report are collective obligations of management. In the USA the chief executive officer (CEO) and the chief financial officer (CFO) bear the responsibility. The regulations of management duties in Slovenian law are not clearly defined; there are no clear guidelines in the field of financial reporting. The law should clearly state that the managers have to control the management of bookkeeping and the structure of annual report and its' correctness with the use of organizational and personal steps. It should also emphasize the internal accounting control as it is stated in the German and Austrian corporate legislation. The criminal liability of the management for the balance sheet irregularities should be tightened. The qualifications of the criminal offence should be expanded and the punishments should increase. If the account books are not kept or the administration is given up, or if there is no annual report and it is not published on time this should be considered as a criminal act. The sentence for falsifying or destroying the business documents should be raised. We could use the German and Austrian legislation as a model.
Secondary keywords:	Slovenia;Management;Annual report;Account Books;The company;Compensation responsibility;Criminal liability;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	70 str.
ID:	8725864