伪造、变造会计凭证、会计帐簿 ,编制虚假财务会计报告的法律责任《会计法》第四十三条是对伪造、变造会计凭证、会计帐簿 ,编制虚假财务会计报告应承担的法律责任的规定。伪造会计凭证的行为 ,是指以虚假的经济业务或者资金往来为前提 ,编造虚假的会计凭证的行为。变造会计凭 False, change accounting vouchers, accounting books, the preparation of false financial accounting reports of the legal responsibility of “accounting law” 43rd is forged, altered accounting vouchers, accounting books, the preparation of false financial accounting reports should bear the law The rules of responsibility. The act of forging accounting vouchers refers to the act of fabricating false accounting vouchers on the precondition of false economic operations or funds. Accounting change made