| 论我国会计法律规范体系的建设与完善 |
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| 引用本文： | 韦群林,张亦军.论我国会计法律规范体系的建设与完善[J].重庆职业技术学院学报,2008,17(2):87-92. |
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| 作者姓名： | 韦群林 张亦军 |
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| 作者单位： | 1. 南京理工大学经济管理学院,江苏南京,210094
2. 上海纵横国际贸易有限公司财务部,上海,200122 |
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| 摘 要： | 通过对我国会计法规体系建设草创期、空白期、恢复期及发展完善期历史沿革的考察．指出我国会计法律规范体系已经初步完善，但尚存在立法前瞻性、稳定性与内部协调性差．虚假会计信息法律责任不够完善，与国际会计准则之间尚有差距等不足。在此基础上，得出应加强会计法治意识．前瞻地进行会计立法．形成科学、稳定的会计法律体系；注重规范内容与层级协调，消除不必要的法律规范冲突：加强会计违法责任的追究力度，特别是完善会计违法的民事、刑事法律规范；吸取国际会计准则以及发达国家经验．使我国会计法律与国际接轨等研究结论。
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| 关 键 词： | 会计法律规范体系 历史沿革 会计准则 会计违法责任 会计法制建设 |
| 文章编号： | 1672-0067(2008)02-0087-06 |
| 修稿时间： | 2008年2月26日 |
On Construction and Consummation of the Accounting Legal System of China |
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| WEI Qunlin,ZHANG Yijun.On Construction and Consummation of the Accounting Legal System of China[J].Journal of Chongqing Vocational& Technical Institute,2008,17(2):87-92. |
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| Authors: | WEI Qunlin ZHANG Yijun |
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| Institution: | WEI Qunlin, ZHANG Yijun (1.Economy ＆ Management College of Nanjing University of Science and Technology, Nanjing Jiangsu 210094, China; 2. Accounting Dept of Shanghai Tonmac International Trade Co. LTD, Shanghai 200122,China) |
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| Abstract: | By investigating the historical evolution of the starting,the blank,the recovery,and the development-consummation periods in the accounting legal construction of China,this paper points out that the accounting legal system of our country has initially consummated,but still has defects in foresightedness of legislation,the stability and internal coordination,insufficiency of false accounting information legal liability,and disparity with international accounting standards.Based on these,conclusions has been drawn that law consciousness should be strengthened to foresightedly legislate accounting laws so as to forms a stable,scientific accounting legal system;that attention should be paid to coordinate and eliminate unnecessary content/level conflicts in accounting law regulations;that legal responsibilities,especially the civil and criminal ones should,be seriously investigated;and that international accounting standards and advanced experiences of developed country should be absorbed,with the aim to further consummate the accounting legal system of China. |
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| Keywords: | accounting legal system historical development accounting standards accounting law-breaking responsibilities construction of accounting legal system |
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