我国《会计法》的法理视角思考  

Revaluation of the Accounting Law From the Jurisprudence Perspective

作　　者：许家林[1] 张华林[1] 

机构地区：[1]中南财经政法大学会计研究所,430074

出　　处：《会计研究》2005年第4期10-14,94,共6页Accounting Research

基　　金：中南财经政法大学会计研究所郭道扬教授主持的国家社会科学基金项目<产权会计法制史与现实会计法制体系建设研究>(03BJY022);财政部2003年重点会计科研课题<会计法规体系研究>(2003KJA001)的阶段性成果。

摘　　要：我国《会计法》的修改与完善, 既应考虑会计专业问题也应加强对相关法律问题特别是法理方面问题的研究。《会计法》的地位决定了其应发挥上承宪法下统其他会计法律规范的作用, 它规范的内容应是社会属性层次而非技术操作层次; 《会计法》的法律规范应符合国家意志性、概括性和可预测性的法理特征, 且须从法律的角度建立自己的概念体系; 在相关法律协调过程中, 会计界和法律界应通力合作, 以便《会计法》和其他法规能各司其职; 《会计法》的运行过程应当符合法理原理的基本要求。Over the past two decades, in the course of drafting and amending the Accounting Law, more have been taken into account from technical accounting issues side rather than from jurisprudential issues side. The legal status of the Accounting Law determines that it should play a connecting link role between the Constitution and the accounting regulations. The Accounting Law should define its contents at social attributes level rather than technical level.The Accounting Law should obey the state will and, as a law, should have the feature of generality and predictability. It should also have a legal conceptual framework underlying its setting.Both accounting and legal professionals should work together to ensure their respective role in the law making has been played properly.. Finally, the paper indicated that the basic requirements from the jurisprudence perspective should be followed as well at the enforcement level.

关 键 词：《会计法》 法理 视角 会计法律规范 法律问题 会计专业 技术操作 社会属性 可预测性 概念体系 法律协调 通力合作 运行过程 意志性 概括性 法律界 会计界 相关 层次 

分 类 号：D922.26[政治法律—经济法学]